Prothonotary
Morneau:
UPON
hearing
counsel
for
Her
Majesty
the
Queen
and
upon
reading
the
affidavit
of
Louise
Laberge,
an
authorized
official
of
the
Department
of
National
Revenue,
filed
in
support
of
the
motion
of
Her
Majesty
the
Queen
and
attached
to
which
was
a
Certificate
bearing
Court
file
number
ITA-
2380-96
that
was
filed
in
the
Registry
of
this
Court
on
March
13,
1996,
under
section
223
of
the
Income
Tax
Act:
WHEREAS
it
was
certified
in
the
Certificate,
which
has
the
same
force
and
effect
as
a
judgment
of
this
Court,
that
the
judgment
debtor
is
indebted
to
Her
Majesty
the
Queen
in
right
of
Canada
in
the
sum
of
$455,067.54
plus
compound
daily
interest
on
$455,067.54
pursuant
to
the
Income
Tax
Act
for
the
period
from
March
13,
1996,
to
the
day
of
payment;
WHEREAS
the
sum
of
$455,067.54
and
the
interest
remain
due
and
unpaid;
WHEREAS
it
appears
that
an
interim
garnishment
order
was
made
on
December
9,
1996,
whereby
it
was
ordered
that
all
sums
owing
or
accruing
from
the
garnishee
to
the
judgment
debtor,
excluding
salary
or
wages
exempt
from
seizure
under
section
553
of
the
Quebec
Code
of
Civil
Procedure,
but
including
that
portion
of
any
salary
or
wages
owing
or
accruing
from
the
garnishee
to
the
judgment
debtor
that
is
not
exempt
from
seizure
under
section
553
of
the
Quebec
Code
of
Civil
Procedure
and
all
movable
property
belonging
to
the
judgment
debtor
that
is
held
by
the
garnishee,
should
be
attached
to
answer
the
Certificate
entered
in
the
Federal
Court
of
Canada
on
March
13,
1996;
WHEREAS
by
affidavit
dated
February
19,
1997,
the
garnishee
stated
through
its
president
and
one
of
its
directors,
Mr.
Raymond
Bérubé,
that
the
judgment
debtor
had
been
obliged
to
markedly
reduce
his
activities
in
the
garnishee
company
for
health
reasons,
and
that
the
garnishee
neither
paid
nor
was
paying
any
salary
nor
providing
any
benefits
to
him,
but
that
his
wife,
Thérèse
Bérubé,
had
been
obliged
to
become
more
involved
in
the
firm
Construction
Raymond
Bérubé
Inc.,
hence
the
reduction
in
the
judgment
debtor’s
salary
and
the
increase
in
his
wife’s
salary;
WHEREAS
on
April
11,
1997,
as
president
and
one
of
the
directors
of
the
garnishee,
Mr.
Raymond
Bérubé
was
examined
on
that
negative
affidavit;
WHEREAS
that
examination
brought
out
the
following
facts:
l.
The
judgment
debtor
checks
the
accounts
payable,
signs
the
cheques
and
goes
to
the
sites
to
see
what
is
going
on
(page
5
of
the
examination);
2.
The
judgment
debtor
does
business
with
the
clients
and
signs
the
contracts
(page
13
of
the
examination);
3.
The
judgment
debtor
signs
the
tenders
(page
24
of
the
examination);
4.
The
judgment
debtor
deals
with
the
suppliers
and
particularly,
as
regards
the
exchange
of
correspondence,
with
potential
problems,
signing
security
bonds
and
affidavits
(pages
29,
31
and
32
of
the
examination);
5.
The
judgment
debtor
signs
the
cheques,
loans
and
line
of
credit
renewals
(pages
33
and
34
of
the
examination);
6.
The
judgment
debtor
signs
the
resolutions
of
the
garnishee
company
and
the
resolutions
of
shareholders
(page
40
of
the
examination);
WHEREAS
Mr.
Raymond
Bérubé
filed
a
supplementary
affidavit
dated
February
9,
1998,
alleging
that
he
had
resigned
as
president
and
director
of
the
garnishee
company
as
of
September
18,
1997,
and
that
his
wife,
Thérèse
Bérubé,
was
president
of
the
garnishee
company
as
of
that
date;
WHEREAS
Her
Majesty
the
Queen
conducted
an
examination
of
Mr.
Raymond
Bérubé
on
that
affidavit
on
October
2,
1998.
A
document
entitled
[TRANSLATION]
“Contractor
and
Building
Contractor
Licence
Renewal
Application
for
Construction
Raymond
Bérubé
Inc.”
was
produced
during
that
examination
as
Exhibit
1-1,
showing
at
page
2
of
that
document
that
Raymond
Bérubé
signed
as
an
officer
of
Construction
Raymond
Bérubé
Inc.
(p.
ii
and
20)
on
October
30,
1997,
notwithstanding
the
alleged
resignation
of
Mr.
Bérubé
as
president
and
director
of
the
garnishee;
WHEREAS
it
appears
from
the
affidavit
of
Louise
Laberge
that
until
October
15,
1994,
the
garnishee
company
was
paying
Mr.
Raymond
Bérubé
a
bimonthly
net
sum
of
$1,420.62,
and
that
as
of
that
date,
his
salary
was
reduced
to
$376.35
net
every
two
weeks;
WHEREAS
it
appears
from
the
affidavit
of
Louise
Laberge
that
until
October
15,
1994,
the
garnishee
company
was
paying
Mrs.
Thérèse
Bérubé
a
bimonthly
net
sum
of
$465.97,
and
that
as
of
that
date,
her
salary
was
increased
to
$1,269.27
net
every
two
weeks;
WHEREAS
section
649
of
the
Quebec
Code
of
Civil
Procedure
reads:
If
the
garnishee
declares
that
the
debtor
works
for
him
without
remuneration,
or
if
the
remuneration
paid
by
the
garnishee
is
clearly
less
than
the
value
of
the
services
rendered,
any
creditor
may,
by
motion
presented
five
days
at
least
after
service
upon
the
debtor
and
upon
the
garnishee,
apply
to
a
judge
to
value
the
debtor’s
services
and
fix
an
adequate
remuneration
therefor;
such
remuneration
shall
be
deemed
to
be
that
of
the
debtor
from
the
date
of
the
application
until
it
is
shown
that
the
amount
so
fixed
should
be
changed.
The
decision
of
the
judge
shall
be
without
appeal.
WHEREAS,
in
view
of
the
preponderant
evidence
submitted
by
the
judgment
creditor,
it
is
reasonable
to
declare
that
Mr.
Raymond
Bérubé
has
remained
actively
involved
in
the
garnishee
company
from
October
15,
1994,
to
this
day.
It
thus
appears
to
the
Court
that
he
has
remained
its
directing
mind
at
all
material
times
and
that
his
services
to
the
garnishee
company
have
remained
of
constant
value
at
all
times
even
though
they
may
have
varied
in
nature
and
been
performed
in
various
capacities;
WHEREAS
it
is
reasonable
to
declare
that
the
difference
in
salary
paid
to
Mrs.
Thérèse
Bérubé
as
of
October
15,
1994,
should
have
continued
to
be
paid
to
Mr.
Raymond
Bérubé;
WHEREAS
it
is
reasonable
and
fair
to
declare
and
value
the
services
rendered
by
the
judgment
debtor
to
the
garnishee
at
a
bimonthly
net
remuneration
of
$1,420.62
or
more;
In
the
view
of
the
Court,
the
declarations
supra
are
directly
related
to
the
enforcement
of
the
judgment
against
the
judgment
debtor.
These
declarations
are
therefore
within
the
jurisdiction
of
the
Court
as
per
Bois
de
con-
struction
du
nord
(1971)
Ltée
v.
R.,
[1986]
2
C.T.C.
227
(Fed.
C.A.)
at
pp.
228
and
234.
WHEREAS
this
remuneration
of
$1,420.62
is
deemed
to
be
the
judgment
debtor’s
remuneration
as
of
October
1994,
at
which
time
Raymond
Bérubé
was
under
investigation
and
was
aware
of
that
investigation;
WHEREAS
there
is
no
doubt,
given
the
importance
and
responsibility
of
the
judgment
debtor’s
duties,
that
the
net
sum
of
$1,420.62
every
two
weeks
is
reasonable
and
fair;
ACCORDINGLY,
IT
IS
ORDERED
that
for
the
garnishment
in
the
instant
case,
the
judgment
debtor’s
salary
is
fixed
at
the
net
sum
of
$1,420.62
or
more
every
two
weeks
as
of
December
9,
1996,
the
date
the
interim
garnishment
order
was
made
against
the
garnishee;
THE
GARNISHEE
IS
DIRECTED,
in
person
or
by
registered
or
certified
mail
within
ten
days
of
being
served
with
this
order,
to
pay
into
the
Registry
of
this
Court
that
portion
of
what
it
owes
the
judgment
debtor
that
is
not
exempt
from
seizure,
retroactively
to
December
9,
1996,
that
is,
an
amount
of
$30,569.80,
as
was
established
on
the
evidence.
This
amount
represents
the
difference
between
Raymond
Bérubé’s
true
remuneration
and
that
paid
by
Construction
Raymond
Bérubé
Inc.
since
December
9,
1996,
less
the
amounts
already
paid
by
Construction
Raymond
Bérubé
Inc.
to
the
Department
of
National
Revenue.
Thereafter,
the
garnishee
shall
so
declare
and
pay
again
every
month
and
serve
a
copy
of
its
first
declaration
on
the
judgment
creditor
by
registered
or
certified
mail,
and
a
copy
of
that
declaration
shall
also
be
served
in
the
same
manner
on
the
judgment
debtor
by
the
judgment
creditor,
and
proof
of
this
service
shall
also
be
filed
in
the
Registry
of
this
Court;
IT
IS
ORDERED
that
this
garnishment
shall
continue
to
apply
to
that
portion
that
is
not
exempt
from
seizure
for
as
long
as
the
judgment
debtor
retains
his
employment
and
the
full
debt
to
the
judgment
creditor
is
not
satisfied;
IT
IS
ORDERED
that
ten
days
after
the
garnishee’s
first
declaration
has
been
served
on
the
judgment
debtor,
the
sums
paid
into
the
Registry
of
this
Court
should
be
paid
to
the
judgment
creditor
at
her
request
unless
there
is
any
objection
or
claim;
LAST,
IT
IS
DECLARED
that
the
sum
of
$1,419.92,
representing
the
costs
to
the
judgment
creditor
of
the
garnishment
proceedings
in
file
ITA-
4479-95,
is
sufficient
to
cover
her
costs
in
the
instant
case
and
in
file
ITA-
4479-95.
There
is
therefore
no
need
here
to
add
any
sum
to
those
costs.
Application
granted.