Marcoux v. Canada ( Attorney General )
T-2124-98
Denault J.
30/11/99
12 pp.
Application for judicial review seeking revocation of peremptory request for payment under Income Tax Act, s. 224(1) requiring Financière Manuvie to pay Receiver General 30% of wages or salary owing to applicant-In March 1998, Department of National Revenue issuing peremptory request for payment against Financière Manuvie in amount of $1,956.11 covering monthly annuity payable to applicant-Whether federal Crown, notwithstanding Civil Code of Quebec, arts. 2377, 2378, 2645 and Quebec Code of Civil Procedure, art. 553(7), may seize applicant's annuity vested in supplementary pension plan through peremptory request for payment procedure prescribed in Income Tax Act, s. 224(1)-Act, s. 224(1) allows Department to garnish third parties for amounts latter required to pay to tax debtor-Application for judicial review intended to get some clarification by Court of difficult and complex question as to extent of federal Crown's privilege not to be bound by provincial legislation decreeing certain property exempt from seizure-Civil Code of Quebec, arts. 2377, 2378 in no way apply to facts of case-C.C.P., art. 553(7) cannot serve as foundation for applicant's argument in so far as record, in first place, does not show employer contributed to supplemental pension plan on applicant's behalf-Cursory analysis of fate reserved by Parliament for tax debtor subject to seizure, depending on whether seizure pertains to chattels or performed by way of garnishment, sufficient to persuade oneself rules exempting annuity from seizure not enforceable against respondent-S. 224 shows Parliament's intention to deal differently with seizure of debtor's property depending on whether property chattels or amounts owing to debtor by third persons-Courts have ruled many times on selfsufficiency of tax laws, including Income Tax Act, characterizing laws as "complete code"-Parliament, under Income Tax Act, s. 224(1), created unique mechanism giving provision genuine self-sufficiency in relation to private law-Application dismissed-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 224(1) (as am. by S.C. 1994, c. 21, s. 101(1))-Civil Code of Quebec, S.Q. 1991, c. 64, arts. 2377, 2378, 2645-Code of Civil Procedure, R.S.Q., 1977, c. C-25, art. 553(7).