Case information
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34393
Agence du Revenu du Québec v. Jean Riopel, et al.
(Quebec) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2013-12-17 | Appeal closed | |
| 2013-12-03 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2013-12-03 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2013-11-28 |
Judgment on the appeal rendered, CJ LeB F Abe Ro Cro Ka, The appeal from the judgment of the Court of Appeal of Quebec (Montréal), Number 500-09-019557-099, 2011 QCCA 394, dated March 4, 2011, heard on November 8, 2012, is dismissed with costs throughout. Dismissed, with costs |
|
| 2012-11-20 | Transcript received, (81 pages) | |
| 2012-11-08 | Judgment reserved OR rendered with reasons to follow | |
| 2012-11-08 | Respondent's condensed book, Submitted in Court (14 copies) | Jean Riopel |
| 2012-11-08 | Appellant's condensed book, Submitted in Court (14 copies) | Agence du Revenu du Québec |
| 2012-11-08 | Acknowledgement and consent for video taping of proceedings, From all parties | |
| 2012-11-08 |
Hearing of the appeal, 2012-11-08, CJ LeB F Abe Ro Cro Ka Judgment reserved |
|
| 2012-10-24 | Notice of appearance, Pierre Zemaitis, Christian Boutin and Khashayar Haghgouyan will be present at the hearing. | Agence du Revenu du Québec |
| 2012-10-22 | Notice of appearance, Pierre Cossette and Susan Shaughnessy will be present at the hearing. | Attorney General of Canada |
| 2012-10-19 | Notice of appearance, Bruno Racine and Marc-Antoine St-Pierre will be present at the hearing. | Jean Riopel |
| 2012-08-21 | Intervener's book of authorities, (Book Form), Vol. 1 and 2, Completed on: 2012-08-21 | Attorney General of Canada |
| 2012-08-21 | Intervener's factum, (Book Form), Completed on: 2012-08-21 | Attorney General of Canada |
| 2012-07-26 | Order on motion to add or substitute parties, (BY LEBEL J.) | |
| 2012-07-26 |
Decision on motion to add or substitute parties, LeB, À LA SUITE DE LA REQUÊTE présentée par le procureur général du Canada pour qu’il soit substitué à l’Agence du revenu du Canada à titre de partie, pour que soit modifié son statut de sorte qu’il soit intervenant et pour qu’il soit autorisé à déposer et à signifier un mémoire de même qu’à présenter une plaidoirie orale; ET APRÈS EXAMEN des documents déposés; IL EST ORDONNÉ CE QUI SUIT : La requête présentée par le procureur général du Canada pour qu’il soit substitué à l’Agence du revenu du Canada est accueillie. La requête en modification de statut présentée par le procureur général du Canada est accueillie et cet intervenant est autorisé à signifier et à déposer un mémoire d’au plus 10 pages au plus tard le 23 août 2012. La requête en vue de présenter une plaidoirie orale est rejetée. L’intervenant n'a pas le droit de soulever de nouvelles questions, de produire d'autres éléments de preuve ni de compléter de quelque autre façon le dossier des parties. Conformément à l’al. 59(1)a) des Règles de la Cour suprême du Canada, l’intervenant paiera à l’appelante et aux intimés tous les débours supplémentaires résultant de son intervention Granted |
|
| 2012-07-26 | Submission of motion to add or substitute parties, LeB | |
| 2012-07-24 | Notice of hearing sent to parties | |
| 2012-07-19 |
Appeal hearing scheduled, 2012-11-08, (to be heard with 34235) Judgment reserved |
|
| 2012-05-31 | Appeal perfected for hearing | |
| 2012-05-30 | Respondent's book of authorities, (2 volumes), Completed on: 2012-05-30 | Jean Riopel |
| 2012-05-30 | Respondent's factum, Completed on: 2012-05-30 | Jean Riopel |
| 2012-05-03 | Motion to add or substitute parties, substituting the Attorney General of Canada as an intervener and to replace the respondent Canada Revenue Agency (bookform), Completed on: 2012-05-03 | Attorney General of Canada |
| 2012-04-05 | Appellant's book of authorities, (2 volumes), Completed on: 2012-04-05 | Agence du Revenu du Québec |
| 2012-04-05 | Appellant's record, (3 volumes), Completed on: 2012-04-05 | Agence du Revenu du Québec |
| 2012-04-05 | Appellant's factum, Completed on: 2012-04-05 | Agence du Revenu du Québec |
| 2012-03-09 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2012-01-16 | Notice of appeal, Completed on: 2012-01-16 | Agence du Revenu du Québec |
| 2011-12-16 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2011-12-16 | Judgment on leave sent to the parties | |
| 2011-12-15 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Court of Appeal of Quebec (Montréal), Number 500-09-020651-105, 2011 QCCA 954, dated May 20, 2011, is granted with costs in the cause. This appeal is to be heard with Agence du Revenu du Québec v. Services environnementaux AES Inc. (34235). Granted, with costs in the cause |
|
| 2011-11-21 | All materials on application for leave submitted to the Judges, LeB Abe Cro | |
| 2011-09-19 | Respondent's response on the application for leave to appeal, service rec'd Sept. 22/11, Completed on: 2011-09-23 | Jean Riopel |
| 2011-09-06 | Respondent's response on the application for leave to appeal, (Letter Form), dated August 31, 2011 (by email) re: will not be filing a response (cc to all parties), Completed on: 2011-09-06 | Canada Revenue Agency |
| 2011-08-24 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2011-08-18 | Application for leave to appeal, proof of service missing, rec'd by fax August 22, 2011, original rec'd August 26, 2011, Completed on: 2011-08-22 | Agence du Revenu du Québec |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Agence du Revenu du Québec | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Riopel, Jean | Respondent | Active |
| Christiane Archambault, Entreprise J.P.F. Riopel inc. | Respondent | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Attorney General of Canada | Intervener | Active |
Counsel
Party: Agence du Revenu du Québec
Counsel
Christian Boutin
Khashayar Haghgouyan
3 Complexe Desjardins 22e Étage
CP 5000
Montreal, Quebec
H5B 1A7
Telephone: (514) 287-8333
FAX: (514) 873-8992
Email: pierre.zemaitis@mrq.gouv.qc.ca
Agent
111, rue Champlain
Gatineau, Quebec
J8X 3R1
Telephone: (819) 503-2178
FAX: (819) 771-5397
Email: p.landry@noelassocies.com
Party: Riopel, Jean
Counsel
Marc-Antoine St-Pierre
3030, boulevard Le Carrefour
Bureau 1002
Laval, Quebec
H7T 2P5
Telephone: (450) 681-7744
FAX: (450) 681-8400
Email: br@seguinracine.com
Agent
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca
Party: Christiane Archambault, Entreprise J.P.F. Riopel inc.
Counsel
Marc-Antoine St-Pierre
3030, boulevard Le Carrefour
Bureau 1002
Laval, Quebec
H7T 2P5
Telephone: (450) 681-7744
FAX: (450) 681-8400
Email: br@seguinracine.com
Agent
100- 340 Gilmour Street
Ottawa, Ontario
K2P 0R3
Telephone: (613) 695-8855 Ext: 102
FAX: (613) 695-8580
Email: mfmajor@supremeadvocacy.ca
Party: Attorney General of Canada
Counsel
Susan Shaughnessy
Complexe Guy Favreau, Tour Est
9e étage, 200 boul. René-Lévesque O.
Montréal, Quebec
H2Z 1X4
Telephone: (514) 283-8756
FAX: (514) 283-3103
Agent
50 O'Connor Street, Suite 50, Room 557
Ottawa, Ontario
K1P 6L2
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Summary
Keywords
None.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Contracts — Interpretation — Error — Rectification — Whether Quebec courts can rectify contract where intention stated in contract differs from common intention of parties — Civil Code of Québec, S.Q. 1991, c. 91, arts. 1425, 1439.
In the context of a corporate reorganization, planning was done for the amalgamation of Déchiquetage Mobile JR inc. and Entreprise J.P.F. Riopel inc., which was the holding company of the respondent Mr. Riopel. Under the contract prepared by the professionals who were consulted, the respondent Ms. Archambault undertook to sell shares to the new amalgamated company, the respondent Entreprise J.P.F. Riopel inc. Three years later, Ms. Archambault received notices of assessment from the tax authorities.
The respondents objected to the notices of assessment and then brought a motion in the Superior Court for rectification of contract to show the true intention of the contracting parties, correct the articles of amalgamation and obtain permission to make the corresponding changes to the tax forms sent to the tax authorities. They argued that, in preparing the articles of amalgamation and the contract for the sale of shares, the professionals consulted had made an error and changed the nature of the contemplated transaction without informing them, with the result that the documents they signed and that recorded the contract did not reflect their actual agreement.
The Superior Court dismissed the motion on the ground that it had no jurisdiction to grant the remedy sought. The Court of Appeal set aside that decision, holding that, where a request is legitimate and necessary and the correction sought does not affect third parties’ rights, a court can authorize the correction of a document recording a contract where the common intention of the parties differs from the intention stated in the act.
Lower court rulings
Superior Court of Quebec
2010 QCCS 1576, 500-17-037611-079
Motion for rectification of contract dismissed
Court of Appeal of Quebec (Montréal)
2011 QCCA 954, 500-09-020651-105
Appeal allowed
Filed documents
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
Not available
Related links
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
Downloadable PDFs
Not available
Related links
The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.
Downloadable PDFs
Not available