Swift Electrical Contractors Inc., Re, 2005 FC 1003

                                                                                                                                  Date: 20050719

                                                                                                                         Docket: ITA-4005-03

Citation: 2005 FC 1003

Montréal, Quebec, July 19, 2005

Present:          MR. RICHARD MORNEAU, PROTHONOTARY

In the matter of the Income Tax Act,

- and -

In the matter of an assessment or assessments established by

the Minister of National Revenue under one or more of the

following Acts: the Income Tax Act, the Canada Pension Plan

and the Employment Insurance Act,

AGAINST:

SWIFT ELECTRICAL CONTRACTORS INC.

Judgment debtor

and

GIUSEPPE SIMEONE

ROMUALD HORTH

Objecting parties

REASONS FOR ORDER AND ORDER

[1]        This motion by the objecting parties in opposition to various seizures of movables carried out by Her Majesty the Queen through requirements to pay must be dismissed, for the following reasons.

[2]        Indeed, this objection is based on the apparent invalidity of the assessments issued against the objecting parties under section 227.1 of the Income Tax Act, R.S.C. 1985, c. 1 (5^th Supp.), as amended (the Act).

[3]        Now, the only way to attack such assessments is through the objection and appeal as provided for in the Act, as was explained to the objecting parties, inter alia, in a letter from the judgment creditor dated July 8, 2005.

[4]        Moreover, for the reasons set out by that creditor in the written observations filed in opposition to the present motion, there is no ground to intervene in regard to the seizure of the RRSPs in issue.

[5]        The fact that this Court is described as a court of equity in section 4 of the Federal Courts Act, R.S.C. 1985, c. F-7, as amended, can be of no assistance to the objecting parties as it does not render the comprehensive process for challenging assessments contained in the Act inapplicable to them.

[6]        This motion by the objecting parties will therefore be dismissed, in all respects. However, it will be dismissed without costs in view of the belatedness of the service and filing of the record in reply of the judgment creditor.

Richard Morneau

Prothonotary

Certified true translation

François Brunet, LLB, BCL

FEDERAL COURT

SOLICITORS OF RECORD

DOCKET:                                           ITA-4005-03

STYLE:                                               In the matter of the Income Tax Act,

- and -

In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act, c. SWIFT ELECTRICAL CONTRACTORS INC. and    GIUSEPPE SIMEONE and ROMUALD HORTH

PLACE OF HEARING:                     Montréal, Quebec

DATE OF HEARING:                       July 18, 2005

REASONS FOR ORDER:               Mr. Richard Morneau, Prothonotary

DATE OF REASONS:                       July 19, 2005

APPEARANCES:

Kim Sheppard                          FOR THE JUDGMENT CREDITOR

Giovanni De Sua                                   FOR THE OBJECTING PARTIES

SOLICITORS OF RECORD:

John H. Sims, Q.C.                              FOR THE JUDGMENT CREDITOR

Deputy Attorney General

of Canada

Sébastien Downs Astell Lachance         FOR THE OBJECTING PARTIES

Montréal, Quebec