Swift Electrical Contractors Inc., Re
Court headnote
Swift Electrical Contractors Inc., Re Court (s) Database Federal Court Decisions Date 2005-07-19 Neutral citation 2005 FC 1003 File numbers ITA-4005-03 Decision Content Date: 20050719 Docket: ITA-4005-03 Citation: 2005 FC 1003 Montréal, Quebec, July 19, 2005 Present: MR. RICHARD MORNEAU, PROTHONOTARY In the matter of the Income Tax Act, - and - In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act, AGAINST: SWIFT ELECTRICAL CONTRACTORS INC. Judgment debtor and GIUSEPPE SIMEONE ROMUALD HORTH Objecting parties REASONS FOR ORDER AND ORDER [1] This motion by the objecting parties in opposition to various seizures of movables carried out by Her Majesty the Queen through requirements to pay must be dismissed, for the following reasons. [2] Indeed, this objection is based on the apparent invalidity of the assessments issued against the objecting parties under section 227.1 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), as amended (the Act). [3] Now, the only way to attack such assessments is through the objection and appeal as provided for in the Act, as was explained to the objecting parties, inter alia, in a letter from the judgment creditor dated July 8, 2005. [4] Moreover, for the reasons set out by that creditor in the written observations filed in opposition to the present motion, there is no ground to intervene in…
Read full judgment
Swift Electrical Contractors Inc., Re Court (s) Database Federal Court Decisions Date 2005-07-19 Neutral citation 2005 FC 1003 File numbers ITA-4005-03 Decision Content Date: 20050719 Docket: ITA-4005-03 Citation: 2005 FC 1003 Montréal, Quebec, July 19, 2005 Present: MR. RICHARD MORNEAU, PROTHONOTARY In the matter of the Income Tax Act, - and - In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act, AGAINST: SWIFT ELECTRICAL CONTRACTORS INC. Judgment debtor and GIUSEPPE SIMEONE ROMUALD HORTH Objecting parties REASONS FOR ORDER AND ORDER [1] This motion by the objecting parties in opposition to various seizures of movables carried out by Her Majesty the Queen through requirements to pay must be dismissed, for the following reasons. [2] Indeed, this objection is based on the apparent invalidity of the assessments issued against the objecting parties under section 227.1 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), as amended (the Act). [3] Now, the only way to attack such assessments is through the objection and appeal as provided for in the Act, as was explained to the objecting parties, inter alia, in a letter from the judgment creditor dated July 8, 2005. [4] Moreover, for the reasons set out by that creditor in the written observations filed in opposition to the present motion, there is no ground to intervene in regard to the seizure of the RRSPs in issue. [5] The fact that this Court is described as a court of equity in section 4 of the Federal Courts Act, R.S.C. 1985, c. F-7, as amended, can be of no assistance to the objecting parties as it does not render the comprehensive process for challenging assessments contained in the Act inapplicable to them. [6] This motion by the objecting parties will therefore be dismissed, in all respects. However, it will be dismissed without costs in view of the belatedness of the service and filing of the record in reply of the judgment creditor. Richard Morneau Prothonotary Certified true translation François Brunet, LLB, BCL FEDERAL COURT SOLICITORS OF RECORD DOCKET: ITA-4005-03 STYLE: In the matter of the Income Tax Act, - and - In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act, c. SWIFT ELECTRICAL CONTRACTORS INC. and GIUSEPPE SIMEONE and ROMUALD HORTH PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: July 18, 2005 REASONS FOR ORDER: Mr. Richard Morneau, Prothonotary DATE OF REASONS: July 19, 2005 APPEARANCES: Kim Sheppard FOR THE JUDGMENT CREDITOR Giovanni De Sua FOR THE OBJECTING PARTIES SOLICITORS OF RECORD: John H. Sims, Q.C. FOR THE JUDGMENT CREDITOR Deputy Attorney General of Canada Sébastien Downs Astell Lachance FOR THE OBJECTING PARTIES Montréal, Quebec
Source: decisions.fct-cf.gc.ca