Date: 20001103
Docket: T-1093-96
MONTREAL, QUEBEC, NOVEMBER 3, 2000
BEFORE: NADON J.
BETWEEN:
IN RE THE INCOME TAX ACT
- and -
IN RE ONE OR MORE ASSESSMENTS MADE 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
AGAINST:
DAVID MILLETTE
Motion by the judgment debtor David Millette to:
(i) order striking out of any legal hypothec registered against the judgment debtor's immovables in excess of what is necessary for the CCRA to have sufficient security;
(ii) order a stay of execution of any seizure by garnishment from third parties involving the judgment debtor;
(iii) order the CCRA to pay the arrears of real estate taxes on the judgment debtor's immovables, some of which will shortly be sold for unpaid taxes.
[Rules 364 et seq., 398 and 399 of the Federal Court Rules (1998)
and ss. 220(4.1) and 225.2(12) of the Income Tax Act]
ORDER AND REASONS FOR ORDER
[1] In view of the decisions by Pinard J. (T-10-98, March 23, 1998) and the Federal Court of Appeal (A-675-98, June 14, 2000) in Jolicoeur, I have come to the conclusion that the remedies sought by the debtor can only be obtained by an application for judicial review. The motion is therefore dismissed without costs.
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
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FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20001103
Docket: T-1093-96
Between:
IN RE THE
INCOME TAX ACT
- and -
IN RE ONE OR MORE ASSESSMENTS
MADE 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
AGAINST:
DAVID MILLETTE
ORDER AND
REASONS FOR ORDER
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FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE: T-1093-96
STYLE OF CAUSE:
IN RE THE INCOME TAX ACT
- and -
IN RE ONE OR MORE ASSESSMENTS MADE 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
against:
DAVID MILLETTE
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: November 3, 2000
ORDER AND REASONS FOR ORDER BY: NADON J.
DATED: November 3, 2000
APPEARANCES:
Claude Bernard FOR HER MAJESTY THE QUEEN
Guy P. Martel FOR THE JUDGMENT DEBTOR
SOLICITORS OF RECORD:
Federal Department of Justice FOR HER MAJESTY THE QUEEN
Montréal, Quebec
Langlois, Gaudreau FOR THE JUDGMENT DEBTOR
Montréal, Quebec
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