Does the absence of actual notice of a tax sale constitute fraud?
Nova Scotia, Canada
The following excerpt is from Point East Investments v. Barry, 2001 NSCA 7 (CanLII):
Here, in the absence of actual notice of the tax sale on the part of the Barrys, they had “no actual notice (which) consist(s) of knowledge of the legal claim and not merely facts that upon investigation could lead to such knowledge and that such knowledge would have the quality that an attempt to take in defeasance of that person’s right would amount to a fraud.” (Roberts v. McCarron, supra, p. 75.)
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