Rouleau
J.:
—
The
Department
of
National
Revenue
is
claiming
a
substantial
sum
from
Coffrages
Universel
Ltée
for
unpaid
taxes.
After
the
Federal
Court
issued
a
writ
of
fieri
facias,
some
of
that
company’s
assets
were
seized
in
the
judicial
district
of
Montréal.
Among
these
items
was
a
1994
Lincoln
vehicle
bearing
serial
number
ILNLM91V5RY699474.
After
this
proceeding,
Ford
Credit
Canada
Limited
filed
an
opposition
to
the
seizure
based
on
the
fact
that
it
owned
the
vehicle
under
an
instalment
sale
contract.
After
reading
the
opposition,
the
Department
of
Revenue,
through
its
counsel,
appointed
notary
Isabelle
Paul-Hus
to
tender
payment
to
the
opposant.
The
tender
was
refused,
however.
The
Department
of
Revenue
is
therefore
asking
this
Court
to
order
Ford
Credit
Limited
to
accept
the
balance
owing
and
to
transfer
ownership
of
the
vehicle
to
it
under
article
1555
of
the
Civil
Code
of
Québec,
which
reads
as
follows:
Payment
may
be
made
by
any
person,
even
if
he
is
a
third
person
with
respect
to
the
obligation;
the
creditor
may
be
put
in
default
by
the
offer
of
a
third
person
to
perform
the
obligation
in
the
name
of
the
debtor,
provided
the
offer
is
made
for
the
benefit
of
the
debtor
and
not
merely
to
change
creditors.
A
creditor
may
not
be
compelled
to
take
payment
from
a
third
person,
however,
if
he
has
an
interest
in
having
the
obligation
performed
by
the
debtor
personally.
Counsel
for
the
Department
and
counsel
for
Ford
Credit
Limited
appeared
before
me
on
the
motion
on
April
1,
1996
at
Montréal.
The
Court
maintained
that
it
was
obliged
to
allow
Her
Majesty
to
collect
this
income
but
that
at
the
same
time
it
had
to
ensure
that
the
debtor
benefited.
The
Court
therefore
suggested
that
counsel
for
Her
Majesty
file
appraisals
of
the
vehicle
in
question
the
next
day.
When
the
hearing
resumed
on
April
2,
1996,
counsel
for
the
Department
submitted
an
affidavit
by
Jean-Marc
Lachance,
who
has
been
a
bailiff
for
20
years
and
a
member
of
the
Certified
Appraisers
Guide
of
America
since
1994.
He
stated
that
an
amount
of
between
$23,000
and
$26,000
could
be
realized
from
the
sale
of
this
vehicle.
Another
affidavit
was
filed,
this
one
from
a
Department
of
Revenue
employee
who,
after
making
inquiries
of
automobile
dealers,
estimated
that
the
vehicle
could
be
sold
for
about
$20,000.
I
think
it
logical
for
the
Department
to
continue
with
its
seizure
and
to
sell
the
vehicle,
since
this
would
be
in
the
debtor’s
interest:
However,
I
will
impose
certain
conditions:
—
the
vehicle
must
be
sold
by
April
30,
1996
for
no
less
than
$20,000,
under
article
579
of
the
Code
of
Civil
Procedure;
—
after
the
sale
is
carried
out,
the
Minister
of
Revenue
must
pay
the
balance
owing
to
Ford
Credit
Limited;
and
—
after
the
bailiffs
fees
are
paid,
the
balance
must
be
applied
to
reduce
the
debt
of
Coffrages
Universel
Ltée.
If
the
vehicle
is
not
sold
by
April
30,
1996,
however,
Ford
Credit
Limited’s
opposition
to
the
seizure
will
be
allowed.
Motions
allowed
in
part.
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