Date: 20090515
Docket: ITA-4942-03
Citation: 2009
FC 510
Ottawa, Ontario, May 15, 2009
PRESENT: The Honourable Mr. Justice Shore
IN THE MATTER OF THE INCOME
TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR
ASSESSMENTS BY
THE MINISTER OF NATIONAL REVENUE UNDER
ONE
OR MORE OF THE INCOME TAX ACT, CANADA PENSION PLAN,
EMPLOYMENT INSURANCE ACT
AGAINST:
MR. DARREN HAGEN
427 Scissons Crescent
Saskatoon, Saskatchewan
S7S 1C4
REASONS FOR ORDER AND ORDER
I. Introduction
[1]
This is a
judgment in response to a motion brought by the Deputy Attorney General of
Canada, on behalf of Her Majesty the Queen as represented by the Minister of
National Revenue (Crown), to extend the Writ of Seizure and Sale from this date for a further period of
six years.
[2]
Mr. Darren
Hagen has not made any voluntary payment toward the amount outstanding pursuant
to the Writ of Seizure and Sale since the Writ was issued.
[3]
Mr. Hagen
has accumulated new income tax debt for the 2003 taxation year. As of May 7,
2009, the post-writ indebtedness of Mr. Hagen totals $84,372.44.
II. Facts
[4]
On June 3,
2003, a Certificate was filed in the Federal Court certifying that Mr. Hagen,
of Saskatoon, Saskatchewan, was indebted to Her Majesty
for income tax arrears in the total sum of $183,361.85, together with interest,
compounded daily, at the prescribed rate on the sum of $183,361.85 from June 4,
2003 to the date of payment (Certificate).
[5]
On June 3,
2003, this Court issued a Writ of Seizure and Sale directing the Sheriff at the Judicial
Centre of Saskatoon to cause to be made the aforesaid sums from the lands,
goods and chattels of the said Mr. Darren Hagen in his jurisdiction.
[6]
On June
12, 2003, the Writ was registered in the Personal Property Registry for Saskatchewan.
[7]
On July 7,
2003 and June 3, 2008, respectively, the Writ was registered in the
Saskatchewan Land Titles Registry.
III. Issue
[8]
Should the
Crown be granted an extension of the validity of the Writ of Seizure and Sale for a period of six years?
IV. Analysis
[9]
The Writ
forms part of the total indebtedness and has not been wholly executed. The Writ
entails income tax debt accumulated for the 2001 taxation year. The total
amount outstanding pursuant to the Writ as of May 7, 2009 is $237,618.66.
[10]
The total
amount of $47,866.56 has been collected by setoff and Requirement to Pay and
applied towards the outstanding debt.
[11]
Mr. Hagen
has not made any voluntary payment toward the amount outstanding pursuant to
the Writ since the Writ was issued.
[12]
Attempts
to resolve the outstanding indebtedness of Mr. Hagen have been unsuccessful to
date.
[13]
Mr. Hagen
has an equity interest in property that could result in payment of his
outstanding indebtedness secured by the Writ should the property be sold in the
future.
[14]
Mr. Hagen
has accumulated new income tax debt for the 2003 taxation year. As of May 7,
2009, the post-writ indebtedness of Mr. Hagen totals $84,372.44 and has not
been certified in the Federal Court.
V. Conclusion
[15]
For all of
the above reasons, the Court grants that the Writ of Seizure and Sale be extended from this date for a further
period of six years.
ORDER
THIS COURT grants that the Writ of Seizure and Sale be extended from this date for a further
period of six years.
“Michel M.J. Shore”
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