Laquerre v. 9011-1345 Québec Inc

Laquerre v. 9011-1345 Québec Inc

The motion under Rule 462 was dismissed: the applicants failed to show any procedural or substantive basis to revisit Justice Martineau’s charging order; 9011 should have appealed or sought reconsideration in a timely manner and res judicata bars reopening the decided issue; a shareholder has no proprietary interest in company property and thus lacked standing, and the hypothecary interest asserted does not provide a basis to discharge or vary the Crown’s judicial hypothec.

Citation
2015 FC 440
Parties
Judgment Debtor: Mario Laquerre; Judgment Debtor: Fiducie Mario Laquerre; Judgment Debtor: Fiducie ML; Judgment Debtor: 9075-3153 Québec Inc.; Judgment Debtor: 9015-7769 Québec Inc.; Judgment Debtor: 9067-6388 Québec Inc.; Judgment Debtor: 9029-0065 Québec Inc.; Opponent/third Party: 9011-1345 Québec Inc.; Opponent/third Party: Gaétan Laquerre; Execution Creditor/applicant: Her Majesty the Queen
Court
Federal Court
Jurisdiction
Canada
Judgment Date
10 April 2015
Procedural Posture
Income Tax Act Enforcement — Charging Order (judicial Hypothec) / Post Judgment Motion Under Federal Courts Rules, Rule 462 to Discharge or Vary Charging Order (motion Dismissed)
Outcome
Motion dismissed with costs.
Legal Topics
Charging Order, Judicial Hypothec, Rule 462 Federal Courts Rules, Piercing the Corporate Veil, Standing, Res Judicata, Reconsideration/appeal
Source Language
English
Tax Law Civil Procedure Property Law Corporate Law Charging Order Judicial Hypothec Rule 462 Federal Courts Rules Piercing the Corporate Veil +3 more

Case Brief

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Parties

Mario Laquerre

Judgment Debtor

Fiducie Mario Laquerre

Judgment Debtor

Fiducie ML

Judgment Debtor

9075-3153 Québec Inc.

Judgment Debtor

9015-7769 Québec Inc.

Judgment Debtor

9067-6388 Québec Inc.

Judgment Debtor

9029-0065 Québec Inc.

Judgment Debtor

9011-1345 Québec Inc.

Opponent/third Party

Gaétan Laquerre

Opponent/third Party

Her Majesty the Queen

Execution Creditor/applicant

Procedural Posture

Income Tax Act Enforcement — Charging Order (judicial Hypothec) / Post Judgment Motion Under Federal Courts Rules, Rule 462 to Discharge or Vary Charging Order (motion Dismissed)

Legal Issues

  1. 1 Whether Rule 462 permits review or discharge of a prior charging order absent appropriate procedural steps or new circumstances
  2. 2 Whether a shareholder has standing to challenge a charging order against the company’s property
  3. 3 Whether a hypothecary creditor can obtain discharge or variation of a Crown judicial hypothec registered subsequently

Ratio Decidendi

The motion under Rule 462 was dismissed: the applicants failed to show any procedural or substantive basis to revisit Justice Martineau’s charging order; 9011 should have appealed or sought reconsideration in a timely manner and res judicata bars reopening the decided issue; a shareholder has no proprietary interest in company property and thus lacked standing, and the hypothecary interest asserted does not provide a basis to discharge or vary the Crown’s judicial hypothec.

Court Disposition

Motion dismissed with costs.

Orders

  • Motion dismissed with costs