Lizotte, Re, 2003 FC 1509, 2003 FC 1508

Date: 20031219

Docket: GST-1784-03

Citation: 2003 FC 1508

Montréal, Quebec, December 19, 2003

Present:           RICHARD MORNEAU, PROTHONOTARY

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, REPRESENTING HER MAJESTY THE QUEEN IN RIGHT OF CANADA UNDER THE EXCISE TAX ACT

AGAINST:

                                                              BENOIT LIZOTTE

                                                                                                                               Judgment Debtor

                                                                           and

                                                        9086-7516 QUÉBEC INC.

                                                                                                                                           Garnishee

                                            REASONS FOR ORDER AND ORDER

[1]                This is an ex parte motion by the Deputy Minister of Revenue of Quebec that the Court issue a garnishee order to show cause for the purpose of attaching all of the judgment debtor's amounts payable or to become payable on the dividends or on any other amounts connected with the holding of shares owing to him by the garnishee.

[2]                This motion is dismissed without prejudice to the judgment creditor's right to file another motion because the affidavit in support of this motion does not establish any connexion between the judgment debtor and his shareholdings in the garnishee.

[3]                Moreover, the exemption from notice that the judgment creditor seeks under rule 395 of the Federal Court Rules, 1998, is not at all justified and documented in the same affidavit that was submitted.

[4]                Finally, the draft order attached to the motion at bar does not address the state in which the garnishee's shares are held in a specific and limited manner.

[5]                The judgment creditor, like his federal counterpart, must approach garnishment proceedings in this Court with careful attention to detail in preparing his motion records.

Certified true translation

Kelley A. Harvey, BA, BCL, LLB

                                                             FEDERAL COURT

                                                     SOLICITORS OF RECORD

DOCKET:

STYLE OF CAUSE:

GST-1784-03

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, REPRESENTING HER MAJESTY THE QUEEN, IN RIGHT OF CANADA UNDER THE EXCISE TAX ACT

AGAINST:

BENOIT LIZOTTE

                                                                             Judgment debtor

and

9086-7516 QUÉBEC INC.

                                                                                            Garnishee

WRITTEN MOTION EXAMINED IN MONTRÉAL WITHOUT APPEARANCE BY THE PARTIES

REASONS FOR ORDER BY:                     RICHARD MORNEAU, Prothonotary

DATED:December 19, 2003

WRITTEN REPRESENTATIONS BY:

SOLICITORS OF RECORD: