Demers v. Canada (Minister of National Revenue)
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Demers v. Canada (Minister of National Revenue) Court (s) Database Federal Court Decisions Date 2003-12-09 Neutral citation 2003 FC 1432 File numbers ITA-9711-03 Decision Content Date: 20031209 Docket: ITA-9711-03 Citation: 2003 FC 1432 Montréal, Quebec, December 9, 2003 Present : PROTHONOTARY RICHARD MORNEAU In re the Income Tax Act - and - In re one or more assessments 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: ANDRÉ DEMERS, ATTORNEY Motion by the judgment debtor André Demers to object to a seizure in execution of movable property at the request of the Deputy Minister of Revenue. REASONS FOR ORDER AND ORDER [1] These reasons for order and this order are also applicable mutatis mutandis to case ITA-9712-03. [2] For the reasons developed by the Federal Court of Appeal in Québec (Deputy Minister of Revenue) v. Belliard, [1997] F.C.J. No. 1809, and the analysis of that case by the judgment creditor at paragraphs 8 to 19 of her written submissions filed in opposition to the motion at bar (in case ITA-9712-03, the paragraphs are 5 to 15), this motion by the judgment debtor in opposition to the seizure is dismissed with costs in each case. When faced with the fact that the Court was moving toward the present outcome, the judgment debtor _ who is also a lawyer by profession _ asked this Court to adjourn the instant motion to allow him to file a more comp…
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Demers v. Canada (Minister of National Revenue) Court (s) Database Federal Court Decisions Date 2003-12-09 Neutral citation 2003 FC 1432 File numbers ITA-9711-03 Decision Content Date: 20031209 Docket: ITA-9711-03 Citation: 2003 FC 1432 Montréal, Quebec, December 9, 2003 Present : PROTHONOTARY RICHARD MORNEAU In re the Income Tax Act - and - In re one or more assessments 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: ANDRÉ DEMERS, ATTORNEY Motion by the judgment debtor André Demers to object to a seizure in execution of movable property at the request of the Deputy Minister of Revenue. REASONS FOR ORDER AND ORDER [1] These reasons for order and this order are also applicable mutatis mutandis to case ITA-9712-03. [2] For the reasons developed by the Federal Court of Appeal in Québec (Deputy Minister of Revenue) v. Belliard, [1997] F.C.J. No. 1809, and the analysis of that case by the judgment creditor at paragraphs 8 to 19 of her written submissions filed in opposition to the motion at bar (in case ITA-9712-03, the paragraphs are 5 to 15), this motion by the judgment debtor in opposition to the seizure is dismissed with costs in each case. When faced with the fact that the Court was moving toward the present outcome, the judgment debtor _ who is also a lawyer by profession _ asked this Court to adjourn the instant motion to allow him to file a more complete motion record. This adjournment was denied from the bench since, as explained at the hearing, the judgment debtor had not requested it in proper form and justified the requirement for such an adjournment in advance. It is to say the least not reasonable to request an adjournment when the hearing of a motion is well advanced so that the party can be better able to respond to requirements by the courts which the judgment debtor had to have known in advance. [3] Additionally, as discussed in court with respect to case ITA-9712-03, the judgment debtor's television set must be deleted from the seizure in view of the confusion surrounding it. In court the judgment debtor was denied the right to make another challenge to the work done by the officiating bailiff, since the judgment debtor had not raised this point of challenge in his opposition record. "Richard Morneau" Prothonotary Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT SOLICITORS OF RECORD DOCKET: ITA-9711-03 STYLE OF CAUSE: In re the Income Tax Act - and - In re one or more assessments 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: ANDRÉ DEMERS, ATTORNEY PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: December 8, 2003 REASONS FOR ORDER BY: RICHARD MORNEAU, PROTHONOTARY DATED: December 9, 2003 APPEARANCES: Louis Sébastien for the judgment creditor André Demers for the judgment debtor SOLICITORS OF RECORD: Morris Rosenberg for the judgment creditor Deputy Attorney General of Canada Demers, Leduc, attorneys for the judgment debtor La Prairie, Quebec
Source: decisions.fct-cf.gc.ca