INCOME TAX |
Practice |
Canada v. Langevin
ITA-5685-99
2001 FCT 18, Muldoon J.
2/2/01
5 pp.
Motion to appoint receiver under r. 375--Respondent alleged to owe applicant large sum of money for unpaid income tax--Unwilling to pay up, settle with Canada Customs & Revenue Agency--Latter discovered tax debtor owns at least one valuable asset: taxi operator's and owner's licence, worth between $30,000 and $40,000--MNR serving on British Columbia Motor Carrier Commission motion to have receiver appointed--Motion granted--MNR not seeking to exclude licence-issuing Motor Carrier Commission from proceedings--Fair receiver should lawfully deprive tax debtor of value of asset--Minister's motion to appoint receiver allowed--Federal Court Rules, 1998, SOR/98-106, r. 375.
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.