PRESENT: The Honourable
IN THE MATTER OF THE INCOME TAX ACT
- and -
IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY
THE MINISTER OF NATIONAL REVENUE UNDER ONE
OR MORE OF THE INCOME TAX
EMPLOYMENT INSURANCE ACT
AGAINST:
S7S 1C4
REASONS FOR ORDER AND ORDER
[1] This is a judgment in response to a motion brought by the Deputy Attorney General of
[2] Mr. Darren Hagen has not made any voluntary payment toward the amount outstanding pursuant to the Writ of Seizure and
[3] Mr. Hagen has accumulated new income tax debt for the 2003 taxation year. As of May 7, 2009, the post-writ indebtedness of Mr. Hagen totals $84,372.44.
II. Facts
[4] On June 3, 2003, a Certificate was filed in the Federal Court certifying that Mr. Hagen, of
[5] On June 3, 2003, this Court issued a Writ of Seizure and
[6] On June 12, 2003, the Writ was registered in the Personal Property Registry for
[7] On July 7, 2003 and June 3, 2008, respectively, the Writ was registered in the Saskatchewan Land Titles Registry.
III. Issue
[8] Should the Crown be granted an extension of the validity of the Writ of Seizure and
IV. Analysis
[9] The Writ forms part of the total indebtedness and has not been wholly executed. The Writ entails income tax debt accumulated for the 2001 taxation year. The total amount outstanding pursuant to the Writ as of May 7, 2009 is $237,618.66.
[10] The total amount of $47,866.56 has been collected by setoff and Requirement to Pay and applied towards the outstanding debt.
[11] Mr. Hagen has not made any voluntary payment toward the amount outstanding pursuant to the Writ since the Writ was issued.
[12] Attempts to resolve the outstanding indebtedness of Mr. Hagen have been unsuccessful to date.
[13] Mr. Hagen has an equity interest in property that could result in payment of his outstanding indebtedness secured by the Writ should the property be sold in the future.
[14] Mr. Hagen has accumulated new income tax debt for the 2003 taxation year. As of May 7, 2009, the post-writ indebtedness of Mr. Hagen totals $84,372.44 and has not been certified in the Federal Court.
V. Conclusion
[15] For all of the above reasons, the Court grants that the Writ of Seizure and
ORDER
THIS COURT grants that the Writ of Seizure and
FEDERAL COURT
SOLICITORS OF RECORD
DOCKET: ITA-4942-03
STYLE OF CAUSE: IN THE MATTER OF THE INCOME TAX ACT
and IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF THE INCOME TAX
EMPLOYMENT INSURANCE ACT
v.
MR. DARREN HAGEN
S7S 1C4
PLACE OF HEARING:
DATE OF HEARING: May 15, 2009 (by telephone conference)
APPEARANCES:
| Ms. Brooke Sittler
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| No one
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SOLICITORS OF RECORD:
| JOHN H. SIMS, Q.C.
Deputy Attorney General of
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| No one
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