Cattanach,
J:—This
is
an
application
for
an
order
pursuant
to
Rule
2300
directing
that
a
garnishee
show
cause
at
a
time
and
place
to
be
named
why
a
debt
alleged
to
be
due
by
him
to
a
judgment
debtor
should
not
be
paid
to
a
judgment
creditor.
By
Rule
2300
an
application
thereunder
shall
be
an
ex
parte
application
supported
by
an
affidavit
showing,
amongst
other
things,
that
a
judgment
is
unsatisfied.
The
application
is
supported
by
an
affidavit
sworn
by
William
Isenor,
who
is
described
at
the
outset
thereof
as
a
taxation
officer.
In
paragraph
1
of
the
affidavit
the
affiant
swears
that
he
is
employed
by
the
Government
of
Canada
as
‘‘a
Collection
Officer
for
Revenue
Canada,
Taxation”,
and
as
such
has
personal
knowledge
of
matters
to
be
deposed
to
and
that
he
is
“authorized
to
make
this
affidavit”.
In
paragraph
5
of
the
affidavit
the
affiant
swears
that
he
has
reviewed
the
statement
of
account
of
this
taxpayer
and
then
continues
to
swear
that
as
a
consequence
of
that
review
he
has
determined
that
the
taxpayer
is
indebted
to
Her
Majesty
in
the
amount
of
$15,919.11
as
at
November
8,
1978.
I
am
not
satisfied
that
this
affiant
is
a
person
qualified
to
swear
the
affidavit
that
he
does.
By
virtue
of
section
241,
information
received
by
the
Minister
under
the
Income
Tax
Act
is
not
to
be
communicated
or
produced
to
any
person
except
to
an
official
or
authorized
person
in
the
course
of
his
duties
or
in
connection
with
the
administration
or
enforcement
of
the
Income
Tax
Act.
In
subsection
2(1)
of
the
Department
of
National
Revenue
Act,
RSC
1970,
c
N-15,
it
is
provided
that:
There
shall
be
a
department
of
the
Government
of
Canada
called
the
Department
of
National
Revenue
over
which
the
Minister
of
National
Revenue
appointed
by
commission
under
the
Great
Seal
shall
preside.
Section
3
provides
for
the
appointment
of
an
officer
to
be
designated
as
the
Deputy
Minister
of
National
Revenue
for
Taxation.
The
word
“called”
as
used
in
subsection
2(1)
above
means
“to
have
named”
or
“to
have
given
as
a
name
or
title”.
Therefore,
Parliament
in
enacting
subsection
2(1)
(supra)
as
it
did
has
named
the
department
the
Department
of
National
Revenue,
and
having
done
so,
the
department
cannot
be
called
by
any
other
name.
In
paragraph
1
of
the
affidavit
the
affiant
describes
himself
as
a
“Collection
Officer
for
Revenue
Canada,
Taxation”.
There
is
no
entity
called
“Revenue
Canada,
Taxation”
nor
can
the
name
of
the
Department
of
National
Revenue
be
changed
to
any
other
name
such
as
Revenue
Canada,
Taxation
except
by
an
appropriate
statutory
enactment
which
has
not
been
done.
Certainly
a
name
prescribed
by
statute
cannot
be
changed
by
any
executive
or
administrative
action.
Therefore
since
the
affiant
does
not
describe
himself
as
an
officer
of
the
Department
of
National
Revenue
he
cannot
be
a
person
who
is
authorized
to
inspect
or
have
access
to
a
statement
of
account
of
any
taxpayer
as
he
alleges
in
paragraph
5
of
his
affidavit
and
the
affidavit
therefore
does
not
establish
that
there
is
a
judgment
and
that
judgment
is
unsatisfied.
Accordingly
the
application
is
refused
with
leave
to
the
applicant
to
renew
the
motion
supported
by
a
proper
affidavit.
The
notice
of
motion
has
been
endorsed
accordingly.
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