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.
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