Canada (Minister of National Revenue) c. Duchesnay
Court headnote
Canada (Minister of National Revenue) c. Duchesnay Court (s) Database Federal Court Decisions Date 2001-06-15 Neutral citation 2001 FCT 669 File numbers ITA-11043-00 Decision Content Date: 20010615 Docket: ITA-11043-00 Neutral Citation: 2001 FCT 669 QUÉBEC, QUEBEC, THE 15TH DAY OF JUNE, 2001 PRESENT: THE HONOURABLE MR. JUSTICE LEMIEUX BETWEEN: IN THE MATTER OF THE INCOME TAX ACT - and - IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS DETERMINED BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE FOLLOWING ACTS: THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment creditor - AND - ANNE DUCHESNAY Judgment debtor Notice of motion of the opposing party, Anne Duchesnay, for the purpose of obtaining an order in opposition to the seizure of movable property in execution carried out in this proceeding on January 18, 2001 having regard to the property stated in the seizure report. (Art. 596 of the C.C.P.) ORDER AND REASONS [1] Anne Duchesnay is opposing the seizure of movable property in execution carried out on January 18, 2001. She is asking that it be set aside on the ground that there is no outstanding debt (other than the 1999 assessment). She relies on a letter written by Mr. Louis Sébastien, a lawyer with Justice Canada, on February 10, 2000. [2] This motion is dismissed with costs. [3] In my opinion, the first paragraph of the letter of February 10, 2000 written by Mr. Sébastien does not constitute either a waiver of unpaid taxes or a waive…
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Canada (Minister of National Revenue) c. Duchesnay Court (s) Database Federal Court Decisions Date 2001-06-15 Neutral citation 2001 FCT 669 File numbers ITA-11043-00 Decision Content Date: 20010615 Docket: ITA-11043-00 Neutral Citation: 2001 FCT 669 QUÉBEC, QUEBEC, THE 15TH DAY OF JUNE, 2001 PRESENT: THE HONOURABLE MR. JUSTICE LEMIEUX BETWEEN: IN THE MATTER OF THE INCOME TAX ACT - and - IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS DETERMINED BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE FOLLOWING ACTS: THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment creditor - AND - ANNE DUCHESNAY Judgment debtor Notice of motion of the opposing party, Anne Duchesnay, for the purpose of obtaining an order in opposition to the seizure of movable property in execution carried out in this proceeding on January 18, 2001 having regard to the property stated in the seizure report. (Art. 596 of the C.C.P.) ORDER AND REASONS [1] Anne Duchesnay is opposing the seizure of movable property in execution carried out on January 18, 2001. She is asking that it be set aside on the ground that there is no outstanding debt (other than the 1999 assessment). She relies on a letter written by Mr. Louis Sébastien, a lawyer with Justice Canada, on February 10, 2000. [2] This motion is dismissed with costs. [3] In my opinion, the first paragraph of the letter of February 10, 2000 written by Mr. Sébastien does not constitute either a waiver of unpaid taxes or a waiver of the amount offered in settlement. This letter simply indicates the amount owing as of that date to the Canada Customs and Revenue Agency. The indicated amount could be updated after the applicant's objection was determined. J.-François Lemieux J. Québec, Quebec June 15, 2001 Certified true translation Suzanne M. Gauthier, LL.L., Trad. a. FEDERAL COURT OF CANADA TRIAL DIVISION Date: 20010615 ITA-11043-00 BETWEEN: IN THE MATTER OF THE INCOME TAX ACT - and - IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS DETERMINED BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE FOLLOWING ACTS: THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment creditor - AND - ANNE DUCHESNAY Judgment debtor ORDER AND REASONS FEDERAL COURT OF CANADA TRIAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET NO: ITA-11043-00 STYLE: IN THE MATTER OF THE INCOME TAX ACT - and - IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS DETERMINED BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE FOLLOWING ACTS: THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE EMPLOYMENT INSURANCE ACT Judgment creditor - AND - ANNE DUCHESNAY Judgment debtor PLACE OF HEARING: Québec, Quebec DATE OF HEARING: June 15, 2001 REASONS FOR ORDER OF LEMIEUX J. DATED: June 15, 2001 APPEARANCES: Louis Sébastien for the judgment creditor William Noonan for the judgment debtor SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General of Canada for the judgment creditor HICKSON-NOONAN Sillery, Quebec for the judgment debtor
Source: decisions.fct-cf.gc.ca