Date: 20031209
Docket: ITA-9711-03
Citation: 2003 FC 1432
Montréal, Quebec, December 9, 2003
Present : PROTHONOTARY RICHARD MORNEAU
In re the Income Tax Act
- and -
In re one or more assessments by the
Minister of National Revenue pursuant to one or
more of the following statutes:
the Income Tax Act,
the Canada Pension Plan
and the Employment Insurance Act
AGAINST:
ANDRÉ DEMERS, ATTORNEY
Motion by the judgment debtor André Demers to object to a seizure in execution of movable property at the request of the Deputy Minister of Revenue.
REASONS FOR ORDER AND ORDER
[1] These reasons for order and this order are also applicable mutatis mutandis to case ITA-9712-03.
[2] For the reasons developed by the Federal Court of Appeal in Québec (Deputy Minister of Revenue) v. Belliard, [1997] F.C.J. No. 1809, and the analysis of that case by the judgment creditor at paragraphs 8 to 19 of her written submissions filed in opposition to the motion at bar (in case ITA-9712-03, the paragraphs are 5 to 15), this motion by the judgment debtor in opposition to the seizure is dismissed with costs in each case. When faced with the fact that the Court was moving toward the present outcome, the judgment debtor _ who is also a lawyer by profession _ asked this Court to adjourn the instant motion to allow him to file a more complete motion record. This adjournment was denied from the bench since, as explained at the hearing, the judgment debtor had not requested it in proper form and justified the requirement for such an adjournment in advance. It is to say the least not reasonable to request an adjournment when the hearing of a motion is well advanced so that the party can be better able to respond to requirements by the courts which the judgment debtor had to have known in advance.
[3] Additionally, as discussed in court with respect to case ITA-9712-03, the judgment debtor's television set must be deleted from the seizure in view of the confusion surrounding it. In court the judgment debtor was denied the right to make another challenge to the work done by the officiating bailiff, since the judgment debtor had not raised this point of challenge in his opposition record.
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"Richard Morneau"
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Prothonotary
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Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
FEDERAL COURT
SOLICITORS OF RECORD
DOCKET: ITA-9711-03
STYLE OF CAUSE: In re the Income Tax Act
- and -
In re one or more assessments by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act
AGAINST:
ANDRÉ DEMERS, ATTORNEY
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: December 8, 2003
REASONS FOR ORDER BY: RICHARD MORNEAU, PROTHONOTARY
DATED: December 9, 2003
APPEARANCES:
Louis Sébastien for the judgment creditor
André Demers for the judgment debtor
SOLICITORS OF RECORD:
Morris Rosenberg for the judgment creditor
Deputy Attorney General of Canada
Demers, Leduc, attorneys for the judgment debtor
La Prairie, Quebec
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