Date: 20031219
Docket: GST-1784-03
Citation: 2003 FC 1508
Montréal, Quebec, December 19, 2003
Present: RICHARD MORNEAU, PROTHONOTARY
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, REPRESENTING HER MAJESTY THE QUEEN IN RIGHT OF CANADA UNDER THE EXCISE TAX ACT
AGAINST:
BENOIT LIZOTTE
Judgment Debtor
and
9086-7516 QUÉBEC INC.
Garnishee
REASONS FOR ORDER AND ORDER
[1] This is an ex parte motion by the Deputy Minister of Revenue of Quebec that the Court issue a garnishee order to show cause for the purpose of attaching all of the judgment debtor's amounts payable or to become payable on the dividends or on any other amounts connected with the holding of shares owing to him by the garnishee.
[2] This motion is dismissed without prejudice to the judgment creditor's right to file another motion because the affidavit in support of this motion does not establish any connexion between the judgment debtor and his shareholdings in the garnishee.
[3] Moreover, the exemption from notice that the judgment creditor seeks under rule 395 of the Federal Court Rules, 1998, is not at all justified and documented in the same affidavit that was submitted.
[4] Finally, the draft order attached to the motion at bar does not address the state in which the garnishee's shares are held in a specific and limited manner.
[5] The judgment creditor, like his federal counterpart, must approach garnishment proceedings in this Court with careful attention to detail in preparing his motion records.
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"Richard Morneau" |
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PROTHONOTARY |
Certified true translation
Kelley A. Harvey, BA, BCL, LLB
FEDERAL COURT
SOLICITORS OF RECORD
DOCKET:
STYLE OF CAUSE:
GST-1784-03
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, REPRESENTING HER MAJESTY THE QUEEN, IN RIGHT OF CANADA UNDER THE EXCISE TAX ACT
AGAINST:
BENOIT LIZOTTE
Judgment debtor
and
9086-7516 QUÉBEC INC.
Garnishee
WRITTEN MOTION EXAMINED IN MONTRÉAL WITHOUT APPEARANCE BY THE PARTIES
REASONS FOR ORDER BY: RICHARD MORNEAU, Prothonotary
DATED:December 19, 2003
WRITTEN REPRESENTATIONS BY:
| Bernard Gaudreau |
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For the seizing creditor |
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SOLICITORS OF RECORD:
| Veillette et Associés Sainte-Foy, Québec |
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For the seizing creditor |