Canada (National Revenue) v. Ross

Canada (National Revenue) v. Ross

The application for re-consideration is dismissed because the Court of Quebec judgment does not amount to a new matter that would have had a determining influence on Beaudry J.'s assessment under s.225.2(11); federal assessments remain valid independently of provincial vacatur and the Agency had established reasonable grounds to believe collection would be jeopardized, justifying the jeopardy collection order's continuation.

Citation
2010 FC 921
Parties
Judgment Creditor/applicant: Canada (National Revenue); Debtor Respondent: Gérard Ross; Debtor Respondent: Claire Ross
Court
Federal Court
Jurisdiction
Canada
Judgment Date
15 September 2010
Procedural Posture
Income Tax Act Jeopardy Collection Order Review / Re Consideration Motion to Set Aside Prior Order
Outcome
Application dismissed with costs.
Legal Topics
Jeopardy Collection Order, Validity of Tax Assessments, Re Consideration of Court Order, Jurisdictional Effect of Provincial Judgments, Indian Act Exemption
Source Language
English
Tax Law Administrative Law Civil Procedure Jeopardy Collection Order Validity of Tax Assessments Re Consideration of Court Order Jurisdictional Effect of Provincial Judgments Indian Act Exemption

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Parties

Canada (National Revenue)

Judgment Creditor/applicant

Gérard Ross

Debtor Respondent

Claire Ross

Debtor Respondent

Procedural Posture

Income Tax Act Jeopardy Collection Order Review / Re Consideration Motion to Set Aside Prior Order

Legal Issues

  1. 1 Whether the Court of Quebec judgment constitutes a new matter warranting re-consideration of the Federal Court order
  2. 2 Whether vacatur of provincial assessments affects validity of federal assessments
  3. 3 Whether the Minister had reasonable grounds under s.225.2 to believe collection would be jeopardized

Ratio Decidendi

The application for re-consideration is dismissed because the Court of Quebec judgment does not amount to a new matter that would have had a determining influence on Beaudry J.'s assessment under s.225.2(11); federal assessments remain valid independently of provincial vacatur and the Agency had established reasonable grounds to believe collection would be jeopardized, justifying the jeopardy collection order's continuation.

Court Disposition

Application dismissed with costs.

Orders

  • The de bene esse application to re-consider and motion to set aside the order made by Beaudry J. on June 1, 2010, is dismissed with costs.