INCOME TAX |
Seizures |
Piccott (Re)
GST-5104-01, ITA-12574-01
2002 FCT 1116, Heneghan J.
25/10/02
13 pp.
Minister of National Revenue executed certificates for taxes owing against taxpayer pursuant to Income Tax Act, Excise Tax Act--Certificates deemed judgments of Federal Court under both Act and enforceable as such--Taxpayer's moveable property seized to satisfy debt--Applied Marcel Grand Cirque v. M.N.R. (1995), 107 F.T.R. 18 (F.C.T.D.): beyond Court's jurisdiction to go behind execution of certificates, however enforcement of certificates within Court's jurisdiction, must be conducted pursuant to Federal Court Act, s. 56, and Federal Court Rules, 1998, r. 423--Charge created in property of debtor by "memorial" pursuant to Income Tax Act, s. 223(5) and Excise Tax Act, s. 316(4)--Memorial is document "issued" by Federal Court --No evidence Federal Court issued document (such as writ) --Proper procedure for Minister to obtain writ from Federal Court in order to seize property-- Minister not following proper procedure, seizure improperly made, goods to be returned to taxpayer--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 223(5) (as am. by S.C. 1998, c. 19, s. 224(2)) --Excise Tax Act, R.S.C., 1985, c. E-15, s. 316(4) (as enacted by S.C. 1990, c. 45, s. 12; 2000, c. 30, s. 94) --Federal Court Act, R.S.C., 1985, c. F-7, s. 56 (as am. by S.C. 1990, c. 8, s. 18)--Federal Court Rules, 1998, SOR/98-106, r. 423.