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The Federal Enhanced Deemed Trust: A New Source of Liability for Financial Institutions?
Author(s): Simard, Roger
Date: February 13 2009

Annual Review of Insolvency Law Conference, National Centre for Business Law, University of British Columbia, February 2009, Carswell 2008 (Author and lecturer)

In this publication:

  • History and Evolution of the Deemed Trust Provision
  • Revenue Canada’s Interpretation of First Vancouver Finance and the 2004 Federal Court of Appeal Cases of National Bank of Canada
  • Caisse Populaire de l’est de Drummond
  • The Deemed Trust in the Context of Crown Remedies
  • Potential Outcomes of the Supreme Court Decision
  • Potential Liability of the Financial Institutions

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