Moss v. Canada, docket T-568-00

Date: 20000413 Docket: T‑568‑00

BETWEEN:

                                                                      ROCHELLE MOSS

Applicant

                                                          ‑ and ‑ HER MAJESTY THE QUEEN

Respondent

Let the attached certified transcript of my Reasons for Order and Order delivered orally from the Bench at Winnipeg, Manitoba, on March 22, 2000, be filed to comply with section 51 of the Federal Court Act.

                                                                                                                                "John A. O'Keefe"

                                                                                                                                             J.F.C.C.

Toronto, Ontario April 13, 2000

1

1      WEDNESDAY, MARCH 22, 2000

2      (UPON RECONVENING AT 3:35 P.M.) 3

4                    THE COURT: On my break I have reviewed

  5                    the materials that were filed and I've come to the

6                    following decision. Number one, the issue with respect

  7                    to short notice, and^,if I'm correct, I believe that

8                    that has effectively ‑‑ well, you're not pursuing that.

  9                    You're just looking for a stay; is that correct?

10                   MR. SWAN: Well, right. We would still

11                   need short notice to have that issue considered today.

12                   THE COURT: Okay. Well, I'll deal with

13                   both. The issue with respect to short notice I thought

14     had been abandoned when you indicated all we were

15     looking for was a stay. But if not, I would not grant

16     the short leave request pursuant to the Federal Court

17     Rules for the hearing of this application. The matters

18     are complicated and in this case the Respondent should

19     be allowed to file its materials and take the steps

20     allowed by the rules. In fact, this is necessary in

21     order to allow the court to properly deal with the

22     issues that are raised in the request to set aside the

23     statutory set off which is the main matter.

24              Issue number two is with respect to the stay.

25     I've been asked to stay the set off order, that it was

2

1    issued pursuant to Section 224.1 of the Income Tax Act

2    on terms and conditions to be approved by the court.

3    I'm not prepared to stay the set off order as I am not

4    satisfied that the continued existence of the order

5    will cause irreparable harm to the Applicant. In order

6    to be able to grant the stay, I would have to be

7    satisfied of this and I am not. The application for a

8    stay of the set off order is dismissed.

9               I've been asked to address the order as to

10             costs. Costs in this matter will be costs in the

11             cause. So that I believe counsel, dispenses with the

12             items that I was asked to deal with today.

13              Thank you both counsel for preparing and it

14     was short notice for both of you and thank you for your 15 arguments.

16                      (Adjourned at 3:38 p.m.)

                                                   CERTIFICATE OF REPORTER

I, Joanne Louise Acthim, a duly sworn Official Examiner in and

for the Province of Manitoba, do hereby certify that the

foregoing pages of typewritten matter are a true and accurate

account of the evidence and proceedings as taken by me in

stenomask recording to the best of my skill and ability.

                                                                Dated thi~₁s f~.. day of _r‑­

A. D. 2000.

                                                      ' , i

____________

Official xaminer, Q.B.

                                                      FEDERAL COURT OF CANADA

                                                                      TRIAL DIVISION

NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                   T‑568‑00

STYLE OF CAUSE:                   ROCHELLE MOSS ‑ and ‑

                                                     HER MAJESTY THE QUEEN

PLACE OF HEARING:             WINNIPEG, MANITOBA

DATE OF HEARING:               WEDNESDAY, MARCH 22, 2000 REASONS FOR ORDER AND ORDER OF O'KEEFE J. DATED:                                                     THURSDAY, APRIL 13, 2000 APPEARANCES:

Andrew Swan

FOR APPLICANT

Jeff Pniowsky

FOR RESPONDENT

SOLICITORS OF RECORD:

                                                                   Thompson Dorfman Sweatman Toronto Dominion Centre 2200‑201 Portage Avenue Winnipeg, Manitoba

                                                   R3B 3L3

FOR APPLICANT

                                                                   Department of Justice Canada Winnipeg Regional Office 301‑310 Broadway Winnipeg, Manitoba

                                                   R3C OS6

FOR RESPONDENT