Date: 20020214
Docket: ITA-8621-95
Neutral Citation: 2002 FCT 172
Montréal, Quebec, February 14, 2002
Present: Mr. Richard Morneau, Prothonotary
IN THE MATTER OF THE INCOME TAX ACT
and
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS LEVIED BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE FOLLOWING ACTS:
THE INCOME TAX ACT,
THE CANADA PENSION PLAN,
THE EMPLOYMENT INSURANCE ACT,
AGAINST:
COFFRAGES UNIVERSEL LIMITÉE
Judgment Debtor
Motion by the judgment debtor for an order declaring invalid "the summons to appear and production of documents" that was served on it on January 25, 2002.
REASONS FOR ORDER AND ORDER
[1] It is necessary hereby:
TO DISMISS this motion;
TO ORDER André Pomerleau, on behalf of Coffrages Universel Limitée, to undergo his examination on February 26, 2002 at 9:30 a.m. in the same place as the one indicated in the summons to appear dated January 24, 2002, which was served on him in this matter (the summons);
TO ORDER André Pomerleau, on behalf of Coffrages Universel Limitée, to bring with him on the summons the documents prescribed in the summons;
THE WHOLE, with costs against Coffrages Universel Limitée payable forthwith.
[2] The above order is appropriate since the judgment debtor has not persuaded me that it is unable to locate and identify the documents sought by the Crown. Furthermore, there is nothing in sections 230 or 240 of the Income Tax Act, R.S.C. 1985 (5th Supp.), as amended, that would reduce in this case the judgement creditor's right to proceed under the rules of this Court with an examination of a representative of the judgment debtor concerning the latter's property and debts.
Richard Morneau
Prothonotary
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20020214
Docket: ITA-8621-95
In the matter of the Income Tax Act
- and -
In the matter of an assessment or assessments levied by the minister of national revenue under one or more of the following acts: the Income Tax Act, the Canada Pension Plan, the Employment Insurance Act,
AGAINST:
COFFRAGES UNIVERSEL LIMITÉE
Judgment Debtor
REASONS FOR ORDER
AND ORDER
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET NO: ITA-8621-95
STYLE: In the matter of the Income Tax Act
- and -
In the matter of an assessment or assessments levied by the minister of national revenue under one or more of the following acts: the Income Tax Act, the Canada Pension Plan, the Employment Insurance Act,
AGAINST:
COFFRAGES UNIVERSEL LIMITÉE
Judgment Debtor
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: February 11, 2002
REASONS FOR ORDER OF Mr. RICHARD MORNEAU, PROTHONOTARY
DATED: February 14, 2002
APPEARANCES:
Jacques Renaud for the judgment debtor
Sophie-Lyne Lefebvre for Her Majesty the Queen
SOLICITORS OF RECORD:
Renaud Brodeur for the judgment debtor
Montréal, Quebec
Sophie-Lyne Lefebvre for Her Majesty the Queen
Department of Justice of Canada