v. Quebec (Attorney General), [1989] 1 S.C.R. 927; R. v. Keegstra, [1990] 3 S.C.R. 697; Reference re ss. 193 and 195.1(1)(c) of the Criminal Code (Man.), [1990] 1 S.C.R. 1123; Law v. Canada (Minister of Employment and Immigration), [1999] 1 S.C.R. 497; ...
The Quebec Deputy Minister of Revenue argued that the province was a "secured creditor" under s. 2 of the Bankruptcy Act, R.S.C. 1970, c. B-3, since the Quebec Retail Sales Tax Act provided that sums due to the Crown under the Act were "a privileged debt ranking im...