Commentary

A1.703 Interpleader proceedings

Administration and compliance

A1.703 Interpleader proceedings

A1.703 Interpleader proceedings

The Crown may obtain relief by way of interpleader proceedings, and may be made a party to such proceedings in the same manner as a subject, notwithstanding that the application for relief is made by a sheriff, and all rules of court relating to such proceedings have effect accordingly1.

Thus, a person who has deducted tax on making a payment to another may, if the right to deduct the tax is disputed by the payee, pay the amount deducted into court and interplead so that the entitlement to that money can be determined as between the Crown and

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