Date: 20001128
Docket: A-900-96
CORAM: DÉCARY J.A.
LETOURNEAU J.A.
NOËL J.A.
BETWEEN: HER MAJESTY THE QUEEN
Applicant/APPELLANT
AND:
2203383 CANADA INC.
Judgment debtor/RESPONDENT
AND:
TALAL ABDALLAH
Defaulting garnishee/RESPONDENT
AND:
2854-8816 QUÉBEC INC.
Garnishee/RESPONDENT
Judgment delivered from the bench
at Montréal, Quebec, on Tuesday, November 28, 2000
Reasons delivered at Montréal, Quebec, on Tuesday, November 28, 2000
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A
CONCURRED IN BY: DÉCARY J.A.
LÉTOURNEAU J.A.
Date: 20001128
Docket: A-900-96
CORAM: DÉCARY J.A.
LETOURNEAU J.A.
NOËL J.A.
BETWEEN: HER MAJESTY THE QUEEN
Applicant/APPELLANT
AND:
2203383 CANADA INC.
Judgment debtor/RESPONDENT
AND:
TALAL ABDALLAH
Defaulting garnishee/RESPONDENT
AND:
2854-8816 QUÉBEC INC.
Garnishee/RESPONDENT
REASONS FOR JUDGMENT OF THE COURT
NOËL J.A.
[1] Since articles 618 et seq. of theCode of Civil Procedure of Québec prescribe an
enforcement mechanism that is different from the mechanism prescribed by Rule 2401 of the
Page: 2
former Federal Court Rules, the Court, upon being presented with the appropriate application and evidence capable of supporting it may, pursuant to subsection 56(1) of the Federal Court Act, authorize a remedy of this nature. In the present case, the affidavit that was submitted in support of the application established that the tax debtor held shares in the company 2854-8816 Québec Inc. and asked that the shares be seized. This, in our view, allowed for the issuance of a garnishment order pursuant to articles 618 et seq. of the Code of Civil Procedure of Québec.
[2] The appeal is allowed, the decisions of the Trial Judge and the Prothonotary are set aside, and the case is referred back to the Prothonotary for the order sought to be issued.
MARC NOËL
J.A.
Montréal, Quebec
November 28, 2000
Certified true translation
Monica Chamberlain
Date: 20001128
Docket: A-900-96
Montréal, Quebec, Tuesday the 28th day of November 2000
CORAM: DÉCARY J.A.
LETOURNEAU J.A.
NOËL J.A.
BETWEEN: HER MAJESTY THE QUEEN
Applicant/APPELLANT
AND:
2203383 CANADA INC.
Judgment debtor/RESPONDENT
AND:
TALAL ABDALLAH
Defaulting garnishee/RESPONDENT
AND:
2854-8816 QUÉBEC INC.
Garnishee/RESPONDENT
J U D G M E N T
Page: 2
The appeal is allowed, the decisions of the Trial Judge and the Prothonotary
are set aside, and the case is referred back to the Prothonotary for the order sought
by Her Majesty the Queen to be issued.
ROBERT DÉCARY
J.A.
Certified true translation
Monica Chamberlain
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-900-96
STYLE OF CAUSE: HER MAJESTY THE QUEEN
AND:
2203383 CANADA INC. ET AL.
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: November 28, 2000
REASONS FOR JUDGMENT OF THE COURT BY NOËL J.A.
CONCURRED IN BY: DÉCARY J.A.
LÉTOURNEAU J.A.
DATED: November 28, 2000
APPEARANCES:
Daniel Beauchamp FOR THE APPELLANT
n/a FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris Rosenberg
Deputy Attorney General of Canada
Montréal, Quebec FOR THE APPELLANT
Moghrabi & Moghrabi
Montréal, Quebec FOR THE RESPONDENT
FEDERAL COURT OF APPEAL
Date: 20001128
Docket: A-900-96
Between:
HER MAJESTY THE QUEEN
Applicant/APPELLANT
AND:
2203383 CANADA INC.
Judgment debtor/RESPONDENT
AND:
TALAL ABDALLAH
Defaulting garnishee/RESPONDENT
AND:
2854-8816 QUÉBEC INC.
Garnishee/RESPONDENT
REASONS FOR JUDGMENT
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