9099 3262 Quebec Inc. v. Canada (Minister of National Revenue), 2001 FCT 1146

Date: 20011023

Docket: T-1841-01

Neutral citation: 2001 FCT 1146

Montréal, Quebec, October 23, 2001

Before:           Blanchard J.

BETWEEN:

                                                            9099-3262 QUÉBEC INC.

                                                                                                                                                          Plaintiff

                                                                                 and

                                          THE MINISTER OF NATIONAL REVENUE

                                                                                                                                                      Defendant

Motion by the plaintiff for an immediate stay of notices by the Quebec Minister of Revenue to the garnishees, namely the following companies:

BOUTHILLETTE PARIZEAU & ASSOCIÉS, a corporation duly incorporated having its place of business at 9625 Rue Verville, Montréal, Quebec H3L 3E1;

BRIDOR, a corporation duly incorporated having its place of business at 1370 Graham Bell, Boucherville, Quebec J4B 6H5;

CENTRE ST-LAMBERT, a corporation duly incorporated having its place of business at 831 Rue Notre-Dame, St-Lambert, Quebec J4R 1S1;

DANONE, a corporation duly incorporated having its place of business at 100 Rue de Lauzon, Boucherville, Quebec J4B 1E6;

DELSTAR OMEGA, a corporation duly incorporated having its place of business at 13065 Rue Jean Grou, Pointe-aux-Trembles, Quebec H1A 3N6;

ÉCOLE DES HAUTES ÉTUDES COMMERCIALES, a corporation duly incorporated having its place of business at 3000 Chemin de la Côte Sainte-Catherine, Montréal, Quebec H3T 2A7;

EMBALLAGE ECCO, a corporation duly incorporated having its place of business at 750 Place Trans-Canada, Longueuil, Quebec J4G 1P1;

LES INVESTISSEMENTS P.J.S., a corporation duly incorporated having its place of business at 445 Rue Jean-Talon Ouest, Porte 260, Montréal, Quebec H3N 1R1;

LA PRESSE, a corporation duly incorporated having its place of business at 7 Rue St-Jacques, Montréal, Quebec H2Y 1K9;

SOCIÉTÉ CANADIENNE DE SEL, a corporation duly incorporated having its place of business at 10701 Boul. Parkway, Montréal, Quebec H1J 1S1;

VILLE LE GARDEUR, a corporation duly incorporated having its place of business at 1 Montée des Arsenaux, Le Gardeur, Quebec J5Z 2C1.

                                                 [Section 18.2 of the Federal Court Act]

                                               REASONS FOR ORDER AND ORDER

BLANCHARD J.

[1]                 The Court has before it a motion by the plaintiff for an immediate stay of the aforesaid notices by the Deputy Minister of Revenue of Quebec pursuant to subsection 317(1), (2) or (6) of the Excise Tax Act.

[2]                 The defendant is asking for an adjournment of the said motion so as to serve his reply record.

[3]                 The plaintiff is asking the Court to allow additional documents to be filed at the hearing of the motion and for the Court to also allow viva voce testimony instead of evidence by affidavit. Counsel for the plaintiff submitted that she would not have time to prepare and present her evidence by affidavit.

[4]                 Rule 363 of the Federal Court Rules, 1998 provides that a party shall set out in an affidavit any facts to be relied on by that party in the motion that do not appear on the Court file.

[5]                 There is no evidence before this Court that would permit consideration of the plaintiff's motion for the stay in question.

[6]                 In my view, allowing the plaintiff to submit its evidence by viva voce testimony instead of by affidavit as required by Rule 363 could adversely affect the defendant.

[7]                 FOR THESE REASONS, I allow the defendant's application and order that:

THIS motion be adjourned to the next day set down for motions in Montréal;

AND that the parties in question serve and file their respective motion records and reply records in accordance with the Court Rules.

Certified true translation

Suzanne M. Gauthier, LL.L. Trad. a.

                    FEDERAL COURT OF CANADA

                                  TRIAL DIVISION

Date: 20011023

Docket: T-1841-01

Between:

                          9099-3262 QUÉBEC INC.

                                                                                         Plaintiff

                                                and

         THE MINISTER OF NATIONAL REVENUE

                                                                                     Defendant

                          REASONS FOR ORDER

                                      AND ORDER

                                                    FEDERAL COURT OF CANADA

                                                                 TRIAL DIVISION

                              NAMES OF COUNSEL AND SOLICITORS OF RECORD

FILE:                                                     T-1841-01

STYLE OF CAUSE:                          

                                                            9099-3262 QUÉBEC INC.

                                                                                                                                                          Plaintiff

                                                                                 and

                                          THE MINISTER OF NATIONAL REVENUE

                                                                                                                                                      Defendant

PLACE OF HEARING:                     Montréal, Quebec

DATE OF HEARING:                       October 22, 2001

REASONS FOR ORDER

AND ORDER BY:                              BLANCHARD J.

DATED:                                                October 23, 2001

APPEARANCES:

SOLICITORS OF RECORD: