Counsel for the respondent suggested three things that he says the appellants could have done.
...
(c) Getting an enforceable undertaking from the bank to honour all cheques to the Government of Canada. This interesting suggestion, while it deserves full marks for imaginativeness, must exist in some Alice-in-Wonderland country of benign banking practices with which I am unfamiliar.
Holmes v. R.
2000 CarswellNat 713
Tax Court of Canada [I
nformal Procedure]