INCOME TAX |
Practice |
Ross v. Canada
T-1881-01
2002 FCT 401, Dawson J.
10/4/02
16 pp.
Application for judicial review as to whether Canada Customs and Revenue Agency (CCRA) out of time to issue Requirement to Pay in respect of tax owed by applicant--Applicant resident of British Columbia--On May 25, 1993, Revenue Canada issued notices of reassessment to applicant in respect of 1989, 1990 taxation years-- Assessments confirmed on January 3, 1995--Certificate in respect of debt registered in Court under Income Tax Act, s. 223--On May 16, 2001, CCRA issued Requirement to applicant's wife in order to collect monies owed to it by applicant--Applicant indebted to respondent in total amount of $139,530.48--Limit relevant herein found in Act, s. 225.1(2) which precludes collection activity until 90 days after notice mailed to applicant advising him re-assessments confirmed--Crown taking steps to collect debt within applicable six-year limitation period--Minister filed certificate in respect of debt in Court, obtained writ of seizure and sale, registered debt in applicable personal property registry--Upon registration of certificate within six years of commencement of limitation period, certificate capable of supporting issuance of writs of execution under r. 434(1)-- Parliament intending certificate to have same effect as judgment obtained in Court, all proceedings may be taken on basis of certificate as if judgment of Court--Because effect of filing of certificate makes person liable to execution, such person continues to be liable to make payment under Act-- Debt not extinguished, requirement properly issued-- Application dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, ss. 223 (as am. by S.C. 1994, c. 7, Sch. VIII, s. 129; 1996, c. 23, s. 187(d); 1998, c. 19, s. 224; 2000, c. 30, s. 175), 225.1 (as enacted by S.C. 1994, c. 7, Sch. II, s. 184, Sch. VIII, s. 131; 1994, c. 21, s. 103; 1998, c. 19, s. 225)--Federal Court Rules, 1998, SOR/98-106, r. 434.