Date: 19981104
Docket: GST-3695-97
OTTAWA, ONTARIO, THE 4TH DAY OF NOVEMBER 1998
| Present: THE HONOURABLE MR. JUSTICE NADON |
Between:
IN THE MATTER OF THE EXCISE TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR
ASSESSMENTS BY THE DEPUTY MINISTER
OF REVENUE OF QUEBEC UNDER THE
EXCISE TAX ACT
Judgment creditor
Against:
TRANSPORT DANIEL TROTTIER INC.
Judgment debtor
- and -
TRANSPORT GUAY INC.
Adverse claimant
Appearance of Mr. Daniel Trottier pursuant to an order to show cause to a charge of contempt of court in a matter involving the Excise Tax Act rendered by Nadon J. on October 21, 1998.
(Rule 467 of the Federal Court Rules)
ORDER
The hearing is adjourned to November 17 in Québec, at 10:00 a.m.
Certified true translation
Bernard Olivier
Date: 19981104
Docket: GST-3695-97
OTTAWA, ONTARIO, THE 4TH DAY OF NOVEMBER 1998
| Present: THE HONOURABLE MR. JUSTICE NADON |
Between:
IN THE MATTER OF THE EXCISE TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR
ASSESSMENTS BY THE DEPUTY MINISTER
OF REVENUE OF QUEBEC UNDER THE
EXCISE TAX ACT
Judgment creditor
Against:
TRANSPORT DANIEL TROTTIER INC.
Judgment debtor
- and -
TRANSPORT GUAY INC.
Adverse claimant
Appearance of Ms. Nancy Tremblay pursuant to an order to show cause to a charge of contempt of court in a matter involving the Excise Tax Act rendered by Nadon J. on September 24, 1998.
(Rule 467 of the Federal Court Rules)
ORDER
Ms. Nancy Tremblay is convicted of contempt of court for having failed to appear on September 23, 1998 in Québec at 9:00 a.m. She is also convicted of contempt of court for having signed affidavits on June 16, and September 11, 1998 knowing that the contents of the affidavits were false.
Ms. Tremblay is sentenced to a fine of $1,000, payable within 30 days following the date of my order to the order of the Receiver General of Canada, to the Registry of this Court in Québec.
Ms. Tremblay is further sentenced to 48 hours imprisonment and the payment of the disbursements incurred by the Deputy Minister of Justice of Quebec, that is, the sum of $2,292.25, which payment shall be made to the order of the said Deputy Minister at 3800 rue Marly, Sainte-Foy, Québec G1X 4A5 within 30 days from the date of my order.
The sentence of imprisonment shall be enforceable as of November 13, 1998 at 5:00 p.m.
Ms. Tremblay shall therefore report to the Québec custodial facility situated at 500 rue de la Faune, Québec, Quebec, on November 13, 1998 at 5:00 p.m., to begin serving her sentence.
The Registry of this Court shall serve a copy of my order on the Québec custodial facility situated at 500 rue de la Faune, P.O. Box 7130, Québec, Quebec.
"MARC NADON"
J.
Certified true translation
Bernard Olivier
Date: 19981104
Docket: GST-3695-97
Between:
IN THE MATTER OF THE EXCISE TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR
ASSESSMENTS BY THE DEPUTY MINISTER
OF REVENUE OF QUEBEC UNDER THE
EXCISE TAX ACT
Judgment creditor
Against:
TRANSPORT DANIEL TROTTIER INC.
Judgment debtor
- and -
TRANSPORT GUAY INC.
Adverse claimant
REASONS FOR ORDER
NADON J.
[1] On September 24, I signed an order enjoining Ms. Nancy Tremblay to appear in order to hear proof of the acts with which she is charged by the Deputy Minister of Revenue of Quebec, namely:
[Translation]
failure to appear on September 23, 1998 at 9:00 a.m. to be heard on your motion for revocation of judgment, despite the fact that you were properly enjoined by the Court to be present to that effect;
dismissal of your affidavits, both the one dated June 16, 1998, which subsequently proved false, and the one of September 11, 1998, which was set aside in view of your failure to appear in Court to be heard on the merits of your motion for revocation of judgment.
[2] At the hearing in Québec on October 27, 1998, Ms. Tremblay acknowledged she had signed some affidavits, dated June 16 and September 11, 1998, knowing that their contents were "false". Ms. Tremblay testified that the sole purpose of this manoeuvre was to "gain time".
[3] Ms. Tremblay also acknowledged in the course of her testimony that she had no excuse for her failure to appear on September 23, 1998. The purpose of her absence was also to "gain time".
[4] The June 16, 1998 affidavit had been filed in support of a motion filed by Transport Guay Inc. in opposition to the seizure in execution carried out on May 26, 1998 by the Deputy Minister of Revenue of Quebec on the movable property of the defendant Transport Daniel Trottier Inc. It should be noted that Daniel Trottier is Ms. Tremblay"s husband.
[5] The purpose of the opposition to the seizure filed by Transport Guay Inc. was to shield certain movables from the seizure. In her affidavit, Ms. Tremblay stated that she was the "[Translation ] secretary and duly authorized representative of the opposing party". The record disclosed that Transport Guay Inc. had not been operating for eight years. Needless to say, Ms. Tremblay had never been employed by Transport Guay Inc. or its authorized representative, as she stated in her affidavit.
[6] Ms. Tremblay"s conduct has wasted the time of the court and counsel and delayed the sale of the property seized by Revenue Quebec. This is clearly unacceptable. Moreover, Ms. Tremblay perjured herself at the hearing on September 11, 1998 when she stated under oath that the facts related in her affidavits were true. I therefore conclude that the evidence has established beyond a reasonable doubt that Ms. Tremblay is guilty of contempt of court in respect of the acts with which she is charged by Revenue Quebec.
[7] Ms. Tremblay shall be sentenced to pay a fine of $1,000, payable within 30 days following the date of my order to the order of the Receiver General of Canada, to the Registry of this Court.
[8] Ms. Tremblay is further sentenced to 48 hours imprisonment and the payment of the disbursements incurred to date by the Deputy Minister of Justice of Quebec, that is, the sum of $2,292.25, which payment shall be made to the order of the Deputy Minister of Revenue of Quebec, 3800 rue Marly, Sainte-Foy, Québec G1X 4A5, within 30 days from the date of my order.
[9] The sentence of imprisonment shall be enforceable as of November 13, 1998 at 5:00 p.m. Ms. Tremblay shall therefore report to the Québec custodial facility situated at 500 rue de la Faune, Québec, Quebec, on November 13, 1998 at 5:00 p.m., to begin serving her sentence. An order shall go that the Registry shall serve a copy of my order on the Québec custodial facility situated at 500 rue de la Faune, P.O. Box 7130, Québec, Quebec.
"MARC NADON"
J.
Ottawa, Ontario
November 4, 1998
Certified true translation
Bernard Olivier
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| STYLE: Excise Tax Act v. Transport Daniel Trottier Inc. |
| PLACE OF HEARING: Québec, Quebec |
REASONS FOR ORDER OF NADON, J.
APPEARANCES:
| Mr. Louis Cliche FOR THE APPLICANT |
SOLICITORS OF RECORD:
| Morris Rosenberg FOR THE APPLICANT |
Deputy Attorney General
of Canada
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