Quebec (Deputy Minister of Revenue) v. Avilla Trust, 2003 FC 1203

Date: 20031016

Docket: T-601-01

Citation: 2003 FC 1203

Montréal, Quebec, October 16, 2003

PRESENT: MR. RICHARD MORNEAU, PROTHONOTARY

IN RE THE EXCISE TAX ACT

- AND -

IN RE ONE OR MORE ASSESSMENTS BY THE

DEPUTY MINISTER OF REVENUE OF QUEBEC

PURSUANT TO THE EXCISE TAX ACT

Plaintiff

AGAINST:

ALAIN DEZIEL,

FIDUCIE AVILLA, REPRESENTED BY

TRUSTEES ALAIN DEZIEL AND CHANTAL GARCEAU,

CHAMPLAIN REGISTRATION DIVISION REGISTRAR

AND TROIS-RIVIÈRES REGISTRATION DIVISION REGISTRAR

Defendants

Written motion by the plaintiff to file a counter-valuation on certain immovable property.

REASON FOR ORDER AND ORDER

[1]        I intend to authorize the instant motion, costs in the cause, and thus allow the plaintiff to serve its counter-valuation within 30 days of this order, regarding its valuation of the immovable property mentioned in defendants' Exhibits I-2 to I-4, for two reasons.

[2]        First, I think this information will clarify matters for the judge of the merits.

[3]        Second, the order by this Court on February 27, 2003, did not specifically deal with the filing of expert opinions, since that question comes under the deadlines contained in Rules 279 and 281 of the Federal Court Rules, 1998. In that sense, the plaintiff's application was not belated under Rule 281.

Certified true translation

Suzanne M. Gauthier, C. Tr., LL.L.

                                                             FEDERAL COURT

                                                      SOLICITORS OF RECORD

DOCKET:                                                    T-601-01

STYLE OF CAUSE:                                    IN RE THE EXCISE TAX ACT

- AND -

IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT

Plaintiff

and

ALAIN DEZIEL, FIDUCIE AVILLA, REPRESENTED BY TRUSTEES ALAIN DEZIEL AND CHANTAL GARCEAU, CHAMPLAIN REGISTRATION DIVISION REGISTRAR AND TROIS-RIVIÈRES REGISTRATION DIVISION REGISTRAR

Defendants

WRITTEN MOTION CONSIDERED IN MONTRÉAL WITHOUT APPEARANCE BY PARTIES

REASONS FOR ORDER BY: RICHARD MORNEAU, PROTHONOTARY

DATED:                                                       October 16, 2003

WRITTEN SUBMISSIONS:

Ghislaine Thériault                                           for the plaintiff

Stéphan Charles-Grenon                                 for the defendants

SOLICITORS OF RECORD:

Veillette & Associés                                       for the plaintiff

Sainte-Foy, Quebec

Charles-Grenon & Dion                                  for the defendants

Shawinigan, Quebec