Income tax
Recovery
Judicial review of M.N.R. decision deducting 30% of appellant’s monthly retirement, income supplement benefits to apply to tax arrears under Income Tax Act, R.S.C. 1985 (5th supp.), c.1, s. 224.1—Appellant submitting Parliament incorporated Quebec compensation principles into s. 224.1, these principles not applying here—S. 224.1 giving Minister discretion to require less than 100% of amount by way of compensation—Thus, clearly Parliament not having intention to make all compensation clauses of Civil Code of Québec, S.Q. 1991, c. 64 applicable—Act designed to generate revenue—Involuntary enforcement procedure in s. 224.1 not giving tax debtor method to avoid seizure—Application dismissed.
Bouchard v. Canada (Attorney General) (T-959-08, 2009 FC 249, Harrington J., judgment dated March 10, 2009, 10 pp.)