Date: 20010615
Docket: ITA-11043-00
Neutral Citation: 2001 FCT 669
QUÉBEC, QUEBEC, THE 15TH DAY OF JUNE, 2001
PRESENT: THE HONOURABLE MR. JUSTICE LEMIEUX
BETWEEN:
IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
DETERMINED 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
Judgment creditor
- AND -
ANNE DUCHESNAY
Judgment debtor
Notice of motion of the opposing party, Anne Duchesnay, for the purpose of obtaining an order in opposition to the seizure of movable property in execution carried out in this proceeding on January 18, 2001 having regard to the property stated in the seizure report.
(Art. 596 of the C.C.P.)
ORDER AND REASONS
[1] Anne Duchesnay is opposing the seizure of movable property in execution carried out on January 18, 2001. She is asking that it be set aside on the ground that there is no outstanding debt (other than the 1999 assessment). She relies on a letter written by Mr. Louis Sébastien, a lawyer with Justice Canada, on February 10, 2000.
[2] This motion is dismissed with costs.
[3] In my opinion, the first paragraph of the letter of February 10, 2000 written by Mr. Sébastien does not constitute either a waiver of unpaid taxes or a waiver of the amount offered in settlement. This letter simply indicates the amount owing as of that date to the Canada Customs and Revenue Agency. The indicated amount could be updated after the applicant's objection was determined.
J.-François Lemieux
J.
Québec, Quebec
June 15, 2001
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
FEDERAL COURT OF CANADA
TRIAL DIVISION
Date: 20010615
ITA-11043-00
BETWEEN:
IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT
OR ASSESSMENTS DETERMINED 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
Judgment creditor
- AND -
ANNE DUCHESNAY
Judgment debtor
ORDER AND REASONS
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET NO: ITA-11043-00
STYLE: IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS DETERMINED 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
Judgment creditor
- AND -
ANNE DUCHESNAY
Judgment debtor
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: June 15, 2001
REASONS FOR ORDER OF LEMIEUX J.
DATED: June 15, 2001
APPEARANCES:
Louis Sébastien for the judgment creditor
William Noonan for the judgment debtor
SOLICITORS OF RECORD:
Morris Rosenberg
Deputy Attorney General of Canada for the judgment creditor
HICKSON-NOONAN
Sillery, Quebec for the judgment debtor