Quebec (Deputy Minister of Revenue) v. Avilla Trust
Court headnote
Quebec (Deputy Minister of Revenue) v. Avilla Trust Court (s) Database Federal Court Decisions Date 2003-10-16 Neutral citation 2003 FC 1203 File numbers T-601-01 Decision Content Date: 20031016 Docket: T-601-01 Citation: 2003 FC 1203 Montréal, Quebec, October 16, 2003 PRESENT: MR. RICHARD MORNEAU, PROTHONOTARY IN RE THE EXCISE TAX ACT - AND - IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT Plaintiff AGAINST: ALAIN DEZIEL, FIDUCIE AVILLA, REPRESENTED BY TRUSTEES ALAIN DEZIEL AND CHANTAL GARCEAU, CHAMPLAIN REGISTRATION DIVISION REGISTRAR AND TROIS-RIVIÈRES REGISTRATION DIVISION REGISTRAR Defendants Written motion by the plaintiff to file a counter-valuation on certain immovable property. REASON FOR ORDER AND ORDER [1] I intend to authorize the instant motion, costs in the cause, and thus allow the plaintiff to serve its counter-valuation within 30 days of this order, regarding its valuation of the immovable property mentioned in defendants' Exhibits I-2 to I-4, for two reasons. [2] First, I think this information will clarify matters for the judge of the merits. [3] Second, the order by this Court on February 27, 2003, did not specifically deal with the filing of expert opinions, since that question comes under the deadlines contained in Rules 279 and 281 of the Federal Court Rules, 1998. In that sense, the plaintiff's application was not belated under Rule 281. "Richard Morneau" Prothonotary Certified true translation S…
Read full judgment
Quebec (Deputy Minister of Revenue) v. Avilla Trust Court (s) Database Federal Court Decisions Date 2003-10-16 Neutral citation 2003 FC 1203 File numbers T-601-01 Decision Content Date: 20031016 Docket: T-601-01 Citation: 2003 FC 1203 Montréal, Quebec, October 16, 2003 PRESENT: MR. RICHARD MORNEAU, PROTHONOTARY IN RE THE EXCISE TAX ACT - AND - IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT Plaintiff AGAINST: ALAIN DEZIEL, FIDUCIE AVILLA, REPRESENTED BY TRUSTEES ALAIN DEZIEL AND CHANTAL GARCEAU, CHAMPLAIN REGISTRATION DIVISION REGISTRAR AND TROIS-RIVIÈRES REGISTRATION DIVISION REGISTRAR Defendants Written motion by the plaintiff to file a counter-valuation on certain immovable property. REASON FOR ORDER AND ORDER [1] I intend to authorize the instant motion, costs in the cause, and thus allow the plaintiff to serve its counter-valuation within 30 days of this order, regarding its valuation of the immovable property mentioned in defendants' Exhibits I-2 to I-4, for two reasons. [2] First, I think this information will clarify matters for the judge of the merits. [3] Second, the order by this Court on February 27, 2003, did not specifically deal with the filing of expert opinions, since that question comes under the deadlines contained in Rules 279 and 281 of the Federal Court Rules, 1998. In that sense, the plaintiff's application was not belated under Rule 281. "Richard Morneau" Prothonotary Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-601-01 STYLE OF CAUSE: IN RE THE EXCISE TAX ACT - AND - IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT Plaintiff and ALAIN DEZIEL, FIDUCIE AVILLA, REPRESENTED BY TRUSTEES ALAIN DEZIEL AND CHANTAL GARCEAU, CHAMPLAIN REGISTRATION DIVISION REGISTRAR AND TROIS-RIVIÈRES REGISTRATION DIVISION REGISTRAR Defendants WRITTEN MOTION CONSIDERED IN MONTRÉAL WITHOUT APPEARANCE BY PARTIES REASONS FOR ORDER BY: RICHARD MORNEAU, PROTHONOTARY DATED: October 16, 2003 WRITTEN SUBMISSIONS: Ghislaine Thériault for the plaintiff Stéphan Charles-Grenon for the defendants SOLICITORS OF RECORD: Veillette & Associés for the plaintiff Sainte-Foy, Quebec Charles-Grenon & Dion for the defendants Shawinigan, Quebec
Source: decisions.fct-cf.gc.ca