Date: 19991209
Docket: ITA-255-96
MONTRÉAL, QUEBEC, THE 9TH DAY OF DECEMBER, 1999
PRESENT: 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 Unemployment Insurance Act, |
AGAINST:
CHRISTIAN FORTIER, the testamentary
executor of JEANNETTE FORTIER, deceased
Motion by Her Majesty the Queen disputing the scheme of collocation posted December 24, 1998 in relation to the proceeds of the sale of the immovable property described therein by the deputy sheriff of the judicial district of Saint-François in execution of a writ of fieri facias issued February 27, 1996.
REASONS FOR ORDER AND ORDER
RICHARD MORNEAU, PROTHONOTARY:
[1] Subject to the following paragraph, this motion should, in my view, be dismissed with costs.
[2] However, the claim established in point 7 of the scheme of collocation, in the amount of $20,918.46, should instead be read as $27,661.13.
[3] It appears to me, from a combined reading of the written instruments of May 17, 1988, February 6, 1991 and November 21, 1991, that as of June 25, 1996 Mr. Christian Fortier should be viewed as acting for the full amount of $50,000, given the confusion of the interests of Luce Jacques and Jeannette Fortier with his.
[4] On the other hand, I do not see how in this case it can be argued that on June 25, 1996 Mr. Christian Fortier was illegally interfering or affecting a debtor-creditor relationship existing at that time between Her Majesty and Jeannette Fortier. The Crown did not argue and establish the applicable conditions in articles 1631 et seq. of the Civil Code of Québec or any other similar legal institution. Nor do I believe it can be argued that Mr. Fortier acted at any time whatsoever in a manner contrary to clause III of the will of his mother, Ms. Jeannette Fortier.
[5] Moreover, it seems to me from the scheme of collocation that the interest on that sum is not interest granted by the deed under private writing of May 17, 1988 but rather the interest brought in from the consolidated revenue fund, that is, the legal interest incurred after the sale by court order. In this regard, as was stated during the hearing, if 9034-5810 Québec Inc. wants to dispute the said scheme of collocation, it will have to ask a judge of this Court for an extension of the time for doing so do so, under articles 9 and 724 of the Code of Civil Procedure.
Certified true translation
Martine Brunet, LL.B.
Federal Court of Canada
Trial Division
Date: 19991209
Docket: ITA-255-96
Between:
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 Unemployment Insurance Act,
AGAINST:
CHRISTIAN FORTIER, the testamentary
executor of JEANNETTE FORTIER, deceased
REASONS FOR ORDER
AND ORDER
| NAMES OF COUNSEL AND SOLICITORS OF RECORD |
| STYLE:In the matter of the Income Tax Act, |
| 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 Unemployment Insurance Act, |
| CHRISTIAN FORTIER, the testamentary executor of JEANNETTE FORTIER, deceased |
| PLACE OF HEARING:Montréal, Quebec |
| DATE OF HEARING:December 6, 1999 |
| REASONS FOR ORDER OF RICHARD MORNEAU, PROTHONOTARY |
| François Marcoux for Her Majesty the Queen |
| Alain Hébert-Croteau for 9034-5810 Québec Inc. and the judgment debtor Christian Fortier |
Morris Rosenberg for Her Majesty the Queen
Deputy Attorney General of Canada
| Alain Hébert-Croteau for 9034-5810 Québec Inc. and the judgment debtor Sherbrooke, QuebecChristian Fortier |
Fontaine, Désy for Caisse Populaire Sainte-Jeanne-d'Arc
Alain Désy
Sherbrooke, Quebec
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