Canada (National Revenue) v. Lizotte

Canada (National Revenue) v. Lizotte

The motion was dismissed because the supporting affidavit failed to discuss or establish the judgment debtor's status as an employee (or other relevant relationship) with the garnishee and failed to justify and document an exemption from notice under rule 395 of the Federal Court Rules, 1998.

Citation
2003 FC 1509
Parties
Judgment Creditor: Deputy Minister of Revenue of Quebec representing Her Majesty the Queen in right of Canada; Judgment Debtor: Benoit Lizotte; Garnishee: 9086-7516 Québec Inc.
Court
Federal Court
Jurisdiction
Canada
Judgment Date
19 December 2003
Procedural Posture
Garnishment Under the Excise Tax Act / Ex Parte Motion (dismissed)
Outcome
Motion dismissed without prejudice
Legal Topics
Exemption From Notice, Garnishee Orders, Rule 395 Federal Court Rules, 1998, Employee Status for Garnishment
Source Language
English
Tax Garnishment Procedural Law Federal Court Practice Exemption From Notice Garnishee Orders Rule 395 Federal Court Rules, 1998 Employee Status for Garnishment

Case Brief

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Parties

Deputy Minister of Revenue of Quebec representing Her Majesty the Queen in right of Canada

Judgment Creditor

Benoit Lizotte

Judgment Debtor

9086-7516 Québec Inc.

Garnishee

Procedural Posture

Garnishment Under the Excise Tax Act / Ex Parte Motion (dismissed)

Legal Issues

  1. 1 Whether a garnishee order should be issued to require the garnishee to show cause for amounts payable to the judgment debtor
  2. 2 Whether the affidavit established the judgment debtor's status as an employee of the garnishee
  3. 3 Whether an exemption from notice under rule 395 of the Federal Court Rules, 1998 was justified and documented

Ratio Decidendi

The motion was dismissed because the supporting affidavit failed to discuss or establish the judgment debtor's status as an employee (or other relevant relationship) with the garnishee and failed to justify and document an exemption from notice under rule 395 of the Federal Court Rules, 1998.

Court Disposition

Motion dismissed without prejudice

Orders

  • Motion dismissed without prejudice to the judgment creditor's right to file another motion