| Citation: |
Bouchard v. Canada (Attorney General), 2009 FCA 321, [2009] 4 F.C.R. D-17 |
A-165-09 |
Income Tax
Practice
Appeal from Federal Court decision (2009 FC 249) dismissing application for judicial review of decision by Minister of National Revenue to retain, under Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1 (ITA), s. 224.1 part of retirement benefits, income supplement owed thereto—Appellant, who owed $68 789.23 in taxes, was also Crown creditor of benefits under Canada Pension Plan, R.S.C., 1985, c. C-8 (CPP), Old Age Security Act, R.S.C., 1985, c. 0‑9 (OASA)—Despite exemption from seizure of benefits paid under these acts, ITA, s. 224.1 not restricting operation of set-off in absence of express restriction—Concept of “compensation” as defined in articles 1672 to 1682 of Civil Code of Québec not applicable—Statutory set-off under ITA, s. 224.1 inspired by common law, complete departure from concept of compensation in Quebec civil law—Lastly, in any case, Crown not bound by seizure exemption provisions set out in CPP, OASA—Appeal dismissed.
Bouchard v. Canada (Attorney general) (A-165-09, 2009 FCA 321, Noël, J.A., judgment dated November 5, 2009,
12 pp.)