Date: 20010115
Docket: ITA-9617-99
MONTRÉAL, QUEBEC, JANUARY 15, 2001
BEFORE: PINARD J.
IN RE THE INCOME TAX ACT
- and -
IN RE ONE OR MORE ASSESSMENTS MADE BY
THE MINISTER OF NATIONAL REVENUE PURSUANT
TO ONE OR MORE OF THE FOLLOWING STATUTES:
THE INCOME TAX ACT, THE CANADA PENSION PLAN
AND THE EMPLOYMENT INSURANCE ACT
AGAINST:
CANAM WESTERN VENTURES LTD.
Judgment debtor
AND:
RE/MAX QUÉBEC INC.
Garnishee
On an appeal by the garnishee pursuant to Rule 51 from the provisional order of garnishment made in the case at bar by the prothonotary Morneau on November 27, 2000:
O R D E R
Motion dismissed with costs.
|
Yvon Pinard Judge |
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
Date: 20010115
Docket: ITA-9617-99
IN RE THE INCOME TAX ACT
- and -
IN RE ONE OR MORE ASSESSMENTS MADE BY
THE MINISTER OF NATIONAL REVENUE PURSUANT
TO ONE OR MORE OF THE FOLLOWING STATUTES:
THE INCOME TAX ACT, THE CANADA PENSION PLAN
AND THE EMPLOYMENT INSURANCE ACT
AGAINST:
CANAM WESTERN VENTURES LTD.
Judgment debtor
AND:
RE/MAX QUÉBEC INC.
Garnishee
REASONS FOR ORDER
PINARD J.
[1] This is an appeal by the garnishee pursuant to Rule 51 of the Rules of this Court from the provisional order of garnishment by the prothonotary Morneau on November 27, 2000. That provisional order directed the garnishee to appear on January 26, 2001 to report any money owed or to become owing under a contract made between itself and the judgment debtor on June 15, 1992.
[2] The evidence submitted by the judgment creditor (Her Majesty) in support of her ex parte motion made pursuant to Rule 449 included a certificate registered in the Court record of the instant case pursuant to s. 223 of the Income Tax Court, a copy of a contract made between the garnishee and the judgment debtor on June 15, 1992 and proof of certain payments. The deponent representing the judgment creditor further stated in her affidavit of November 21, 2000 filed in support of her ex parte motion [TRANSLATION] "that the amount of $9,578,638.19 and interest is still due and outstanding".
[3] In my opinion, all this evidence clearly provides prima facie proof of the existence of a debt in a specified amount owed to the debtor seized by the garnishee, and thus enabled the prothonotary to make an order by which the garnishee should show cause why it might not have to pay the judgment creditor that debt or a portion thereof. This application of Rule 449(1) results from an interpretation of the provision corresponding to the interpretation of another essentially similar provision, namely the old Rule 2300(1), considered by the Federal Court of Appeal in Champlain Company Limited v. The Queen, [1976] 2 F.C. 481, at 491-492.
[4] This appeal is also dismissed on the basis of the specific written submissions contained in paragraphs 9 to 26 of the written argument of the judgment creditor, filed on January 4, 2001 in response to those of the garnishee.
[5] Costs are awarded against the garnishee.
|
Yvon Pinard Judge |
Montréal, Quebec
January 15, 2001
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
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FEDERAL COURT OF CANADA TRIAL DIVISION Date: 20010115 Docket: ITA-9617-99 IN RE THE INCOME TAX ACT - and - IN RE ONE OR MORE ASSESSMENTS MADE BY THE MINISTER OF NATIONAL REVENUE PURSUANT TO ONE OR MORE OF THE FOLLOWING STATUTES: THE INCOME TAX ACT, THE CANADA PENSION PLAN AND THE EMPLOYMENT INSURANCE ACT AGAINST: CANAM WESTERN VENTURES LTD. Judgment debtor AND: RE/MAX QUÉBEC INC. Garnishee REASONS FOR ORDER |
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE: ITA-9617-99
STYLE OF CAUSE: INCOME TAX ACT
v.
CANAM WESTERN VENTURES LTD.
Judgment debtor
AND
RE/MAX QUÉBEC INC.
Garnishee
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: January 15, 2001
REASONS FOR ORDER BY: PINARD J.
DATED: January 15, 2001
APPEARANCES:
Maria Bittichesu FOR HER MAJESTY
Diane Bouchard FOR THE GARNISHEE
SOLICITORS OF RECORD:
Morris Rosenberg FOR HER MAJESTY
Deputy Attorney General of Canada
Montréal, Quebec
Desjardins, Ducharme, Stein, Monast FOR THE GARNISHEE
Montréal, Quebec