Date: 20050719
Docket: ITA-4005-03
Citation: 2005 FC 1003
Montréal, Quebec, July 19, 2005
Present: MR. RICHARD MORNEAU, PROTHONOTARY
In the matter of the Income Tax Act,
- and -
In the matter of an assessment or assessments established by
the Minister of National Revenue under one or more of the
following Acts: the Income Tax Act, the Canada Pension Plan
and the Employment Insurance Act,
AGAINST:
SWIFT ELECTRICAL CONTRACTORS INC.
Judgment debtor
and
GIUSEPPE SIMEONE
ROMUALD HORTH
Objecting parties
REASONS FOR ORDER AND ORDER
[1] This motion by the objecting parties in opposition to various seizures of movables carried out by Her Majesty the Queen through requirements to pay must be dismissed, for the following reasons.
[2] Indeed, this objection is based on the apparent invalidity of the assessments issued against the objecting parties under section 227.1 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), as amended (the Act).
[3] Now, the only way to attack such assessments is through the objection and appeal as provided for in the Act, as was explained to the objecting parties, inter alia, in a letter from the judgment creditor dated July 8, 2005.
[4] Moreover, for the reasons set out by that creditor in the written observations filed in opposition to the present motion, there is no ground to intervene in regard to the seizure of the RRSPs in issue.
[5] The fact that this Court is described as a court of equity in section 4 of the Federal Courts Act, R.S.C. 1985, c. F-7, as amended, can be of no assistance to the objecting parties as it does not render the comprehensive process for challenging assessments contained in the Act inapplicable to them.
[6] This motion by the objecting parties will therefore be dismissed, in all respects. However, it will be dismissed without costs in view of the belatedness of the service and filing of the record in reply of the judgment creditor.
Richard Morneau
Prothonotary
Certified true translation
François Brunet, LLB, BCL
FEDERAL COURT
SOLICITORS OF RECORD
DOCKET: ITA-4005-03
STYLE: In the matter of the Income Tax Act,
- and -
In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act, c. SWIFT ELECTRICAL CONTRACTORS INC. and GIUSEPPE SIMEONE and ROMUALD HORTH
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: July 18, 2005
REASONS FOR ORDER: Mr. Richard Morneau, Prothonotary
DATE OF REASONS: July 19, 2005
APPEARANCES:
Kim Sheppard FOR THE JUDGMENT CREDITOR
Giovanni De Sua FOR THE OBJECTING PARTIES
SOLICITORS OF RECORD:
John H. Sims, Q.C. FOR THE JUDGMENT CREDITOR
Deputy Attorney General
of Canada
Sébastien Downs Astell Lachance FOR THE OBJECTING PARTIES
Montréal, Quebec