GST-4255-97
QUÉBEC, the 27th day of May 1998
PRESENT: THE HONOURABLE MR. JUSTICE NADON
BETWEEN:
| |
In the matter of the Excise Tax Act |
| |
In the matter of an assessment or assessments by the Deputy Minister of Revenue of Quebec under the Excise Tax Act |
| |
LOCATION D"AUTOS NIVEAU PLUS INC., a lawfully constituted corporation having its head office at 395, de la Couronne, Québec, G1K 7X4, District of Québec |
| |
THRIFTY CANADA LTD., a lawfully constituted corporation having its head office at 475, avenue Michel Jasmin, Dorval, Quebec, H9P 1C2 |
WHEREAS a garnishee order to show cause was issued in the above-mentioned action on December 2, 1997 in which it was directed that all amounts due or accruing due from the garnishee to the judgment debtor, and more specifically any amount due pursuant to a judgment pending in a case before the Superior Court, District of Québec, file No. 200-05-004762-964, that is or will be held by the garnishee, be attached to satisfy the judgment obtained against the judgment debtor by the judgment creditor, Her Majesty the Queen, on September 30, 1997 in the amount of $15,511.57 plus a penalty of 6 percent per annum and interest at the prescribed rate under the Excise Tax Act, compounded daily from September 17, 1997 to the date of payment;
WHEREAS the judgment pending in file No. 200-05-004762-964 relates to a dispute that arose in the performance of a franchise agreement between the judgment debtor and the garnishee;
WHEREAS the garnishee stated on January 26, 1998 that it currently owes no amounts to the judgment debtor;
WHEREAS it is impossible to know whether the garnishee will owe any amount to the judgment debtor until a final decision is rendered or an out-of-court settlement is reached in file No. 200-05-004762-964;
IT IS HEREBY ORDERED that the attachment in the instant case remain effective until the judgment debtor and the garnishee reach a final settlement or until all rights of appeal from a final decision of the Superior Court in file No. 200-05-004762-964 have been exhausted.
Certified true translation
Stephen Balogh
Date:19980527
Docket: GST-4255-97
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
AGAINST:
LOCATION D'AUTOS NIVEAU PLUS INC.
Judgment debtor
- and -
THRIFTY CANADA LTD.
Garnishee
REASONS FOR ORDER
NADON J.:
[1] After hearing the submissions of Ms. Thériault, counsel for the Minister of Revenue of Quebec, and considering the memorandum she filed in accordance with the order of Pinard J. dated March 11, 1998, it is my view that the action pending in the Superior Court of Quebec between the garnishee and the judgment debtor (file No. 200-05-004762-964) is a right that may be seized in the debtor"s patrimony; it will accordingly be ordered that the attachment remain effective until the judgment debtor and the garnishee reach a final settlement or until all rights of appeal from a final decision of the Superior Court have been exhausted.
Marc Nadon
Judge
QUÉBEC, QUEBEC
May 27, 1998
Certified true translation
Stephen Balogh
FEDERAL COURT - TRIAL DIVISION
Date:
Docket: GST-4255-97
Between:
In the matter of the EXCISE TAX ACT
- and-
In the mater of an assessment or assessments
by the Deputy Minister of Revenue of Quebec
under the EXCISE TAX ACT
AGAINST:
LOCATION D"AUTOS NIVEAU PLUS INC.
Judgment debtor
- and -
THRIFTY CANADA LTD.
Garnishee
REASONS FOR ORDER
FEDERAL COURT - TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: GST-4255-97
STYLE OF CAUSE:
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
AGAINST:
LOCATION D'AUTOS NIVEAU PLUS INC.
Judgment debtor
- and -
THRIFTY CANADA LTD.
Garnishee
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: May 27, 1998
REASONS FOR ORDER BY: The Honourable Mr. Justice Nadon
Dated: May 27, 1998
APPEARANCE:
Ghislaine Thériault for the Deputy Minister of Revenue of Quebec
SOLICITORS OF RECORD:
Veillette et Associés for the Deputy Minister of Revenue of Quebec
Ste-Foy, Quebec
Lavery, de Billy for the garnishee
Québec, Quebec
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