Canada: Une Hypothèque Mobilière Légale De L’état Publiée Pendant La Période Où La Proposition Du Consommateur Est Annulée À Cause Du Défaut Du Failli À Respecter Ses Engagement Envers Ses Créanciers Est Jugée Invalide.

Agence du revenu du Québec c. Vasilakos, juge Pierre Ouellet, C.S. Québec, 200-17-019886-142, 2014-07-02, 2014 QCCS 3180

En ce qui à trait à la date de la publication de l'hypothèque légale par l'Agence du Revenu, dans les cas d'une proposition du consommateur, l'article 66.31 de la Loi sur la faillite et insolvabilité édicte dans son alinéa 1, que le défaut de paiement par le débiteur annule la proposition. Le débiteur est alors réputé avoir fait cession de ses biens à la date de l'annulation présumée (alinéa 4)a). Cette date se situe à l'expiration de trois mois suivant le non-paiement des sommes exigibles.

Le débiteur bénéficie de la protection de la Loi dès le dépôt de la proposition du consommateur, ce qui a été fait le 20 mai 2011. A partir de ce moment, l'Agence ne peut plus publier un avis d'hypothèque légale afin de garantir sa créance pour les impôts et taxes impayés par le débiteur.

En suivant l'article 66.31(1)b) de la Loi, la proposition du consommateur est réputée être annulée à compter du 31 janvier 2012, date à laquelle plus de 3 mois ont échoués depuis le non-respect des obligations du débiteur. La cession des biens de débiteur prend effet à cette même date selon l'article 66.31(4)a). Cette présomption de l'alinéa 4)a) est irréfragable même si le syndic n'a pas été confirmé et qu'un certificat de cession n'a pas été émis par le séquestre officiel.

Le tribunal conclut que, premièrement, la publication d'un avis d'hypothèque légale n'entre pas dans l'énumération de l'article 66.31(5), qui énonce que l'annulation de la proposition est sans effet sur certaines mesures, tel le paiement, la vente ou autre disposition, et que deuxièmement, l'article 87(1) de la Loi mentionne que l'enregistrement doit être fait avant l'ouverture de la faillite, et il y a eu ouverture d'une faillite au moment du dépôt d'une cession de biens ou d'une proposition qui la visait.

Il est évident que peu importe la date à laquelle l'Agence se réfère, soit le 12 mai 2011 (date du dépôt de la proposition du consommateur) ou le 31 janvier 2012 (date où le défendeur est réputé voir fait cession de ses biens) on arrive au même résultat : l'Agence a publié son avis d'hypothèque légale le 16 avril 2012 alors qu'il y avait déjà ouverture de la faillite de M. Vasilakos.

La Cour réitère que l'hypothèque n'est pas valablement publiée pour constituer une garantie contre les véhicules de Vasilakos.

En ce qui à trait à la demande du défendeur de lui remettre les véhicules, le tribunal explique que ceci serait contraire à l'esprit de la Loi. Même si l'hypothèque de l'Agence est non valide, les biens continuent quand même de faire partie de l'actif de la faillite et bénéficient à l'ensemble des créanciers.

Le tribunal est d'avis qu'il faut assimiler la présente situation à celle de l'existence d'un bien détenu par un débiteur insolvable en état de faillite non révélée au syndic.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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