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.
|
Marc Nadon Judge |
Certified true translation
Suzanne M. Gauthier, LL.L. Trad. a.
|
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 |
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