{"id":8532,"date":"2015-04-30T11:44:34","date_gmt":"2015-04-30T15:44:34","guid":{"rendered":"https:\/\/wp.edilex.com\/supreme-bras-de-fer-bipolaire\/"},"modified":"2024-03-26T10:58:12","modified_gmt":"2024-03-26T14:58:12","slug":"supreme-bras-de-fer-bipolaire","status":"publish","type":"post","link":"https:\/\/edilex.com\/fr\/blog\/2015\/04\/30\/supreme-bras-de-fer-bipolaire\/","title":{"rendered":"Supr\u00eame bras de fer bipolaire"},"content":{"rendered":"<p>La Cour supr\u00eame du Canada nous annonce aujourd\u2019hui que le match ultime du bras de fer entre la partie gauche du cerveau de la Couronne f\u00e9d\u00e9rale (le Ministre du revenu) et la partie droite (le Ministre responsable de la Loi sur la faillite et l\u2019insolvabilit\u00e9) n\u2019aura pas lieu puisque l\u2019autorisation de pourvoi dans l\u2019affaire <i>Procureur g\u00e9n\u00e9ral du Canada c. Jean-Marc Poulin de Courval, \u00c8s qualit\u00e9 de syndic de faillite de Sylvain Girard<\/i> (Qc) (Civile) (Autorisation) (<a href=\"http:\/\/www.scc-csc.gc.ca\/case-dossier\/info\/sum-som-fra.aspx?cas=36220\" target=\"_blank\" rel=\"noopener noreferrer\">36220<\/a>) n\u2019a pas \u00e9t\u00e9 accord\u00e9e.<\/p>\n<p>Le procureur g\u00e9n\u00e9ral du Canada tentait de se pourvoir contre un <a href=\"http:\/\/www.canlii.org\/fr\/qc\/qcca\/doc\/2014\/2014qcca1922\/2014qcca1922.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"text-decoration: underline\"><span style=\"color: #0000ff;text-decoration: underline\">arr\u00eat unanime de la Cour d\u2019appel du Qu\u00e9bec<\/span><\/span><\/a>.<\/p>\n<p>La Cour supr\u00eame, par ses clercs,\u00a0 r\u00e9sumait ainsi le dossier\u00a0:<\/p>\n<p>\u00ab\u00a0En mai 2009, M. Girard a fait faillite, d\u00e9clarant des dettes totalisant 1 742 198 $. En juillet 2009, l\u2019Agence de revenu du Canada (\u00ab l\u2019ARC \u00bb) a d\u00e9pos\u00e9 une preuve de r\u00e9clamation aupr\u00e8s du syndic intim\u00e9 de l\u2019ordre de 89 225 $. Le 22 janvier 2010, l\u2019ARC a produit une r\u00e9clamation d\u2019un montant de 731 774 $. Cette somme s\u2019ajoutait \u00e0 la pr\u00e9c\u00e9dente, mais \u00e0 titre de r\u00e9clamation non garantie. L\u2019ARC a \u00e9mis des \u201cAvis de nouvelle cotisation\u201d attestant l\u2019ajout de cette r\u00e9clamation. Ces avis portaient sur les ann\u00e9es fiscales 2004 et 2005 et visaient des gains en capital et des revenus que M. Girard n\u2019aurait pas d\u00e9clar\u00e9s. Le syndic \u00e0 la faillite de M. Girard a rejet\u00e9 la preuve de r\u00e9clamation amend\u00e9e, concluant qu\u2019aucune autorisation d\u2019intenter des proc\u00e9dures n\u2019avait \u00e9t\u00e9 sollicit\u00e9e ou obtenue de la Cour sup\u00e9rieure du Qu\u00e9bec, en vertu des dispositions de l\u2019art. 69.4 de la Loi sur la faillite et l\u2019insolvabilit\u00e9 (\u00ab LFI \u00bb). L\u2019avis de cotisation constitue une mesure en vue du recouvrement d\u2019une r\u00e9clamation prouvable et est donc tributaire d\u2019une d\u00e9cision du tribunal, en l\u2019esp\u00e8ce, la Cour sup\u00e9rieure, levant la suspension pr\u00e9vue \u00e0 l\u2019art. 69.3 LFI.\u00a0\u00bb<\/p>\n<p>Les clercs manquent clairement de po\u00e9sie. En effet, la question est simplement\u00a0: \u00ab\u00a0Dans le <em>Merveilleux Monde de l\u2019Insolvabilit\u00e9<\/em>\u00a9, est-ce que le temps s\u2019arr\u00eate pendant que les syndics r\u00e9fl\u00e9chissent?\u00a0\u00bb.<\/p>\n<p>On se souviendra que la r\u00e9clamation rejet\u00e9e \u00e9tait fond\u00e9e sur une cotisation \u00e9mise pendant la faillite et pour laquelle les d\u00e9lais fiscaux de contestation de 90 jours avaient expir\u00e9. Le syndic a consid\u00e9r\u00e9 que ces d\u00e9lais ne pouvaient courir contre son droit de contester la r\u00e9clamation. Le rejet a donc \u00e9t\u00e9 exp\u00e9di\u00e9 quelques ann\u00e9es apr\u00e8s la r\u00e9ception, par le syndic, de l\u2019avis de cotisation. Le syndic reconnaissait la juridiction exclusive des tribunaux sp\u00e9cialis\u00e9s comme la Cour canadienne de l\u2019imp\u00f4t, et arguait seulement que la \u00ab\u00a0sanction\u00a0\u00bb soit la validit\u00e9 inattaquable de la cotisation constituait un \u00ab\u00a0recours\u00a0\u00bb dans les circonstances. Ce recours \u00e9tant suspendu, le temps s\u2019arr\u00eate. Et il faut obtenir la permission de la Cour sup\u00e9rieure pour \u00ab\u00a0continuer\u00a0\u00bb le \u00ab\u00a0recours\u00a0\u00bb et permettre au temps de s\u2019\u00e9couler.<\/p>\n<p>La partie gauche du cerveau f\u00e9d\u00e9ral forcera-t-elle la main du l\u00e9gislateur \u00e0 modifier la loi?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cour supr\u00eame du Canada nous annonce aujourd\u2019hui que le match ultime du bras de fer entre la partie gauche du cerveau [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-8532","post","type-post","status-publish","format-standard","hentry","category-actualites-juridiques"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Supr\u00eame bras de fer bipolaire - 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