3103-2626 Québec Inc. v. Gagnon, docket ITA-7648-96

Date: 19980216

Docket: ITA-7648-96

Between:

     IN THE MATTER OF THE INCOME TAX ACT,

     - and -

     IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS

     BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF

     THE INCOME TAX ACT,

     THE CANADA PENSION PLAN AND

     THE UNEMPLOYMENT INSURANCE ACT,

     AGAINST:

     3103-2626 QUÉBEC INC. (sometimes doing business as

     TRANSPORT GENERAL AU QUÉBEC),

     Judgment debtor,

     AND

     CHRISTIANE GAGNON,

     Garnishee.

     REASONS FOR ORDER

THE HONOURABLE MR. JUSTICE NOËL

[1]      This is an appeal from the Prothonotary"s decision to issue a garnishee order absolute against the garnishee.

[2]      The Prothonotary exercised his discretion to determine that the garnishee owed the amount claimed. This decision was based exclusively on the Prothonotary"s assessment of the evidence before him. The appellant has brought no errors to my attention which would justify the intervention of this Court.

[3]      The appeal is accordingly dismissed.

     Marc Noël

                                         Judge

Certified true translation

M. Iveson

---

FEDERAL COURT - TRIAL DIVISION

Date: 19980216

Docket: ITA-7648-96

Between:

IN THE MATTER OF

THE INCOME TAX ACT,

- and -

IN THE MATTER OF AN ASSESSMENT

OR ASSESSMENTS

BY THE MINISTER OF NATIONAL REVENUE

UNDER ONE OR MORE OF

THE INCOME TAX ACT,

THECANADA PENSION PLAN

AND THE UNEMPLOYMENT INSURANCE ACT,

AGAINST:

3103-2626 QUÉBEC INC. (sometimes doing business as TRANSPORT GENERAL AU

QUÉBEC),

Judgment debtor,

AND

CHRISTIANE GAGNON

Garnishee

REASONS FOR ORDER

FEDERAL COURT - TRIAL DIVISION

NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO.:                  ITA-7648-96

STYLE OF CAUSE:      IN THE MATTER OF THE INCOME TAX ACT,

- and -

IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE INCOME TAX ACT, THE CANADA PENSION PLAN AND THE UNEMPLOYMENT INSURANCE ACT,

AGAINST:

3103-2626 QUÉBEC INC. (sometimes doing business as TRANSPORT GENERAL AU QUÉBEC),

Judgment debtor,

AND

CHRISTIANE GAGNON,

Garnishee.

PLACE OF HEARING:              Montréal, Quebec

DATE OF HEARING:              February 16, 1998

REASONS FOR ORDER BY:          The Honourable Mr. Justice Noël

Dated:                  February 16, 1998

     - 2 -

APPEARANCES:                     

     Claude Bernard                  for the judgment creditor

     François Corbeil              for the garnishee

SOLICITORS OF RECORD:

     George Thomson

     Deputy Attorney General of Canada                         

     Ottawa, Ontario              for the judgment creditor

     Étude Jean Berthiaume

     Montréal, Quebec              for the garnishee