Pratte, J:—This appeal is from a judgment of the Trial Division, which dismissed an application by appellant seeking leave to withdraw a sum of money which had been deposited in the Registry of the Court.
On September 1, 1979 the Minister of National Revenue issued assessments in the name of respondent in accordance with subsection 158(2) of the Income Tax Act, and directed that all taxes, penalties and interest be paid forthwith. On the same day, a certificate prepared pursuant to subsection 223(2) of the Income Tax Act was filed in the Registry of the Court. This certificate attested that respondent owed Her Majesty $102,742.78 under the Income Tax Act. After this certificate had been registered, a writ of fieri facias was issued directing that respondent’s property be seized to satisfy this debt. A bailiff proceeded to execute this writ and seized $500. He deposited this sum with the Registry of the Court. Appellant then submitted an application asking that this sum of $500 be delivered to him. This is the application which was dismissed by the trial judge on the ground that the “time period for filing a notice of objection has not expired’’.
It seems clear that this judgment must be reversed. The fact that a taxpayer can still make an objection to an assessment in on way affects the obligation which the taxpayer has to pay the tax assessed on him, or the right of the Minister of National Revenue to take such measures of execu- tion as he shall deem appropriate or, finally, the right of the Minister to obtain
payment of taxes in the amount determined by him.*
For these reasons, the appeal will be allowed with costs, the judgment a quo will be quashed and appellant’s application will be allowed with costs.