Canada (National Revenue) v. Lizotte
Court headnote
Canada (National Revenue) v. Lizotte Court (s) Database Federal Court Decisions Date 2003-12-19 Neutral citation 2003 FC 1508 File numbers GST-1784-03 Decision Content Date: 20031219 Docket: GST-1784-03 Citation: 2003 FC 1508 Montréal, Quebec, December 19, 2003 Present: RICHARD MORNEAU, PROTHONOTARY IN THE MATTER OF THE EXCISE TAX ACT , - AND - IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC, REPRESENTING HER MAJESTY THE QUEEN IN RIGHT OF CANADA UNDER THE EXCISE TAX ACT AGAINST: BENOIT LIZOTTE Judgment Debtor and 9086-7516 QUÉBEC INC. Garnishee REASONS FOR ORDER AND ORDER [1] This is an ex parte motion by the Deputy Minister of Revenue of Quebec that the Court issue a garnishee order to show cause for the purpose of attaching all of the judgment debtor's amounts payable or to become payable on the dividends or on any other amounts connected with the holding of shares owing to him by the garnishee. [2] This motion is dismissed without prejudice to the judgment creditor's right to file another motion because the affidavit in support of this motion does not establish any connexion between the judgment debtor and his shareholdings in the garnishee. [3] Moreover, the exemption from notice that the judgment creditor seeks under rule 395 of the Federal Court Rules, 1998, is not at all justified and documented in the same affidavit that was submitted. [4] Finally, the draft order attached to the motion at bar does not address the state in whi…
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Canada (National Revenue) v. Lizotte Court (s) Database Federal Court Decisions Date 2003-12-19 Neutral citation 2003 FC 1508 File numbers GST-1784-03 Decision Content Date: 20031219 Docket: GST-1784-03 Citation: 2003 FC 1508 Montréal, Quebec, December 19, 2003 Present: RICHARD MORNEAU, PROTHONOTARY IN THE MATTER OF THE EXCISE TAX ACT , - AND - IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC, REPRESENTING HER MAJESTY THE QUEEN IN RIGHT OF CANADA UNDER THE EXCISE TAX ACT AGAINST: BENOIT LIZOTTE Judgment Debtor and 9086-7516 QUÉBEC INC. Garnishee REASONS FOR ORDER AND ORDER [1] This is an ex parte motion by the Deputy Minister of Revenue of Quebec that the Court issue a garnishee order to show cause for the purpose of attaching all of the judgment debtor's amounts payable or to become payable on the dividends or on any other amounts connected with the holding of shares owing to him by the garnishee. [2] This motion is dismissed without prejudice to the judgment creditor's right to file another motion because the affidavit in support of this motion does not establish any connexion between the judgment debtor and his shareholdings in the garnishee. [3] Moreover, the exemption from notice that the judgment creditor seeks under rule 395 of the Federal Court Rules, 1998, is not at all justified and documented in the same affidavit that was submitted. [4] Finally, the draft order attached to the motion at bar does not address the state in which the garnishee's shares are held in a specific and limited manner. [5] The judgment creditor, like his federal counterpart, must approach garnishment proceedings in this Court with careful attention to detail in preparing his motion records. "Richard Morneau" PROTHONOTARY Certified true translation Kelley A. Harvey, BA, BCL, LLB FEDERAL COURT SOLICITORS OF RECORD DOCKET: STYLE OF CAUSE: GST-1784-03 IN THE MATTER OF THE EXCISE TAX ACT , - AND - IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC, REPRESENTING HER MAJESTY THE QUEEN, IN RIGHT OF CANADA UNDER THE EXCISE TAX ACT AGAINST: BENOIT LIZOTTE Judgment debtor and 9086-7516 QUÉBEC INC. Garnishee WRITTEN MOTION EXAMINED IN MONTRÉAL WITHOUT APPEARANCE BY THE PARTIES REASONS FOR ORDER BY: RICHARD MORNEAU, Prothonotary DATED:December 19, 2003 WRITTEN REPRESENTATIONS BY: Bernard Gaudreau For the seizing creditor SOLICITORS OF RECORD: Veillette et Associés Sainte-Foy, Québec For the seizing creditor
Source: decisions.fct-cf.gc.ca