In Re the Income Tax Act and in Re One or More Assessments by the Minister of National Revenue Pursuant to One or More of the Following Statutes; The Income Tax Act, the Canada Pension Plan and the Employment Insurance Act v. 2959-4660 Québec Inc. (Doing Business From Time to Time Under the Name and Trade Name “Alarme La Providence”), Judgment Debtor and Honeywell Limited, Garnishee, [1999] 4 CTC 344, 99 DTC 5335 -- text