Swift Electrical Contractors Inc., Re

Swift Electrical Contractors Inc., Re

The motion is dismissed because the Income Tax Act provides the exclusive statutory procedure (objection and appeal) to challenge assessments issued under s.227.1, the Federal Courts Act's reference to equity cannot be used to bypass that statutory scheme, and there was no ground to intervene regarding the RRSP seizures.

Citation
2005 FC 1003
Parties
Judgment Debtor: Swift Electrical Contractors Inc.; Judgment Creditor: Her Majesty the Queen (Minister of National Revenue); Objecting Party: Giuseppe Simeone; Objecting Party: Romuald Horth
Court
Federal Court
Jurisdiction
Canada
Judgment Date
19 July 2005
Procedural Posture
Income Tax Act Seizure Objection (s.227.1 Assessments) / Motion to Dismiss (heard July 18, 2005)
Outcome
Motion dismissed in all respects; dismissed without costs.
Legal Topics
Assessment Under S.227.1, Objection and Appeal Procedure Under the Income Tax Act, Seizure of Rrsps, Scope of Federal Courts Act Equity Power
Source Language
English
Tax Law Administrative Law Federal Court Procedure Property Law (seizure) Assessment Under S.227.1 Objection and Appeal Procedure Under the Income Tax Act Seizure of Rrsps Scope of Federal Courts Act Equity Power

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Parties

Swift Electrical Contractors Inc.

Judgment Debtor

Her Majesty the Queen (Minister of National Revenue)

Judgment Creditor

Giuseppe Simeone

Objecting Party

Romuald Horth

Objecting Party

Procedural Posture

Income Tax Act Seizure Objection (s.227.1 Assessments) / Motion to Dismiss (heard July 18, 2005)

Legal Issues

  1. 1 Whether assessments issued under s.227.1 of the Income Tax Act could be attacked in this Court outside the objection and appeal procedure in the Act
  2. 2 Whether the Court could intervene in respect of the seizure of RRSPs
  3. 3 Whether the Federal Courts Act description of the Court as a court of equity permits bypassing the statutory challenge procedure

Ratio Decidendi

The motion is dismissed because the Income Tax Act provides the exclusive statutory procedure (objection and appeal) to challenge assessments issued under s.227.1, the Federal Courts Act's reference to equity cannot be used to bypass that statutory scheme, and there was no ground to intervene regarding the RRSP seizures.

Court Disposition

Motion dismissed in all respects; dismissed without costs.

Orders

  • Motion dismissed in all respects.
  • Dismissed without costs.