Date: 19990111
Docket: GST-3695-97
MONTRÉAL, QUEBEC, THE 11TH DAY OF JANUARY, 1999
PRESENT: THE HONOURABLE MR. JUSTICE DENAULT
BETWEEN:
IN THE MATTER OF THE EXCISE TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC
UNDER THE EXCISE TAX ACT
Judgment creditor
AGAINST:
TRANSPORT DANIEL TROTTIER INC.
Judgment debtor
AND:
TRANSPORT GUAY INC.
Adverse claimant
ORDER
On the motion for contempt of court filed against Daniel Trottier, he is convicted of contempt of court, sentenced to pay a fine of $1,000 and all costs and disbursements related to this motion with the exception of costs of service and hearing in relation to the hearing scheduled for November 27, 1998.
Should he fail to pay the fine and costs within 60 days of sentencing on January 8, 1999, Daniel Trottier shall be imprisoned for 30 days.
| Pierre Denault |
| J. |
Certified true translation
Bernard Olivier
Date: 19990111
Docket: GST-3695-97
PRESENT: THE HONOURABLE MR. JUSTICE DENAULT
BETWEEN:
IN THE MATTER OF THE EXCISE TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC
UNDER THE EXCISE TAX ACT
Judgment creditor
AGAINST:
TRANSPORT DANIEL TROTTIER INC.
Judgment debtor
AND:
TRANSPORT GUAY INC.
Adverse claimant
REASONS FOR ORDER
DENAULT J.
[1] This is a motion filed by the judgment creditor on October 15, 1998 to have Daniel Trottier convicted of contempt of court in that, "[Translation ] . . . appointed legal guardian of the seized property [of the judgment debtor Transport Daniel Trottier Inc., he] failed to produce it at the time scheduled on September 24, 1998 to enable the serving bailiff to proceed with its sale according to law, notwithstanding that the said property had been impounded under Court order and the serving bailiff was the only one in possession of the keys."
[2] After a number of adjournments and unsuccessful attempts to have Mr. Trottier appear, the motion was heard at the Court House in Québec on January 8, 1999.
[3] The applicant has proved beyond the shadow of a doubt that on the date scheduled for the sale of the seized property, September 24, 1998, Mr. Trottier failed to produce the property with the exception of a snow scraper with attached parts missing. The other seized items had disappeared; the door frame of Mr. Trottier"s garage, where they had been stored, was smashed, and the lock and chain affixed to the door were no longer in place.
[4] Mr. Trottier attempted to explain in his defence that he was unaware of whatever might have happened in relation to the removal of the property. A trucker by trade, he is often away from the house, and he explained that it was only recently, after the 1998 holiday season or between Christmas and New Year"s that he had learned from his wife, Nancy Tremblay, that she was the one who had arranged the disappearance of the property seized and impounded in the garage on their property. On cross-examination, Mr. Trottier, who says he is a responsible man in the performance of his duties, said he had noticed the break-in at his garage and the disappearance of the seized property. He asked his wife what had happened, but when she refused to give him any explanation, he did not think it worth while to pursue the investigation or to call the police or the serving bailiff.
[5] Mr. Trottier"s wife, Nancy Tremblay, testified and attempted to exonerate her husband, saying she was the one who had carried out these tactics. She said she had conveyed the seized property to her father"s and uncle"s places "[Translation ] to gain time in which to reach an arrangement with the Ministry", and had not informed her husband so she would take the blame herself, if necessary.
[6] From the record as a whole, it appears that Nancy Tremblay was the instigator of these tactics. In fact, she was the object of another motion for contempt of court, for which she was convicted and served her sentence.
[7] However, I do not think Daniel Trottier is exempt from liability or has supplied a valid defence to his duty to produce the seized property at the requisite time. When he stated under oath that he had learned the story about the disappearance of the property only during the holiday season, and from his wife, as it happens, the witness is not credible. Despite the desperate efforts by Nancy Tremblay to take the blame and save her husband, it appears from her testimony that she did inform him at least when she went to prison, around November 27, 1998, to serve her sentence for contempt of court. I tend to think that Daniel Trottier was aware from the outset of the tactics engaged in to withdraw from sale the seized property of which he was the guardian and that he did nothing to produce it at the appointed time.
[8] For these reasons, Daniel Trottier is convicted of contempt of court. As a sentence, Mr. Trottier shall pay a fine of $1,000 and all costs and disbursements related to this motion with the exception of costs of service and hearing in relation to the hearing scheduled for November 27, 1998. Should he fail to pay the fine and costs within 60 days of sentencing on January 8, 1999, Daniel Trottier shall be imprisoned for 30 days.
Pierre Denault
J.
MONTRÉAL, QUEBEC
January 11, 1999
Certified true translation
Bernard Olivier
Federal Court of Canada
Date: 19990111
Docket: GST-3695-97
BETWEEN:
IN THE MATTER OF THE EXCISE TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS
BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC
UNDER THE EXCISE TAX ACT
Judgment creditor
AGAINST:
TRANSPORT DANIEL TROTTIER INC.
Judgment debtor
AND:
TRANSPORT GUAY INC.
Adverse claimant
REASONS FOR ORDER
FEDERAL COURT OF CANADA
TRIAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| FILE NO: GST-3695-97 |
| STYLE: IN THE MATTER OF THE EXCISE TAX ACT |
- and -
| IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS |
| BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC |
| UNDER THE EXCISE TAX ACT |
Judgment creditor
| AGAINST: |
TRANSPORT DANIEL TROTTIER INC.
Judgment debtor
AND:
TRANSPORT GUAY INC.
Adverse claimant
| PLACE OF HEARING: Québec, Quebec |
| DATE OF HEARING: January 8, 1999 |
REASONS FOR ORDER OF DENAULT J.:
DATED: January 11, 1999
APPEARANCES:
Louis Cliche for the judgment creditor
Sophie Gauthier for the adverse claimants
SOLICITORS OF RECORD:
Veillette & Associés for the judgment creditor
Revenu Québec
Sainte-Foy, Quebec
Grenier, Linteau, Petit for the adverse claimants
Québec, Quebec