Quebec (Deputy Minister of Revenue) v. Beaupré

Quebec (Deputy Minister of Revenue) v. Beaupré

Exemptions from seizure are narrowly construed and the opposing parties bear the burden of proof. The expression "family portraits" in art 553(2) C.C.P. does not include a portrait of the debtor himself, so Beaupré's opposition fails. St-Germain established ownership of her portrait by testimony and her opposition succeeds. The trustees failed to prove on a balance of probabilities that the entire art collection was transferred into the trust patrimony in 2003, so their opposition fails; there was no need to decide the fraud allegation.

Citation
2006 FC 119
Parties
Judgment Creditor: Deputy Minister of Revenue of Quebec; Judgment Debtor and Opposing Party: Bertrand Beaupré; Opposing Party: Marthe St-Germain; Opposing Party (trustee): Denis Morin; Opposing Party (trustee): Jacques St-Pierre
Court
Federal Court
Jurisdiction
Canada
Judgment Date
2 February 2006
Procedural Posture
Excise Tax Act Enforcement Seizure in Execution Oppositions / Reasons for Order Following Oppositions Hearing
Outcome
Beaupré's opposition dismissed without costs; St-Germain's opposition granted without costs; trustees' opposition dismissed and costs awarded to the opposing trustees (to be paid by the judgment creditor).
Legal Topics
Seizure in Execution, Exemptions From Seizure, Ownership Dispute, Trust Patrimony, Burden of Proof
Source Language
English
Civil Procedure Tax Enforcement Property Law Trusts Seizure in Execution Exemptions From Seizure Ownership Dispute Trust Patrimony +1 more

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Parties

Deputy Minister of Revenue of Quebec

Judgment Creditor

Bertrand Beaupré

Judgment Debtor and Opposing Party

Marthe St-Germain

Opposing Party

Denis Morin

Opposing Party (trustee)

Jacques St-Pierre

Opposing Party (trustee)

Procedural Posture

Excise Tax Act Enforcement Seizure in Execution Oppositions / Reasons for Order Following Oppositions Hearing

Legal Issues

  1. 1 Whether a portrait of the debtor is exempt as a "family portrait" under art 553(2) C.C.P.
  2. 2 Whether Marthe St-Germain established ownership of her portrait and may revendicate it from seizure
  3. 3 Whether the art collection is part of the trust patrimony and thus not seizable by the judgment creditor

Ratio Decidendi

Exemptions from seizure are narrowly construed and the opposing parties bear the burden of proof. The expression "family portraits" in art 553(2) C.C.P. does not include a portrait of the debtor himself, so Beaupré's opposition fails. St-Germain established ownership of her portrait by testimony and her opposition succeeds. The trustees failed to prove on a balance of probabilities that the entire art collection was transferred into the trust patrimony in 2003, so their opposition fails; there was no need to decide the fraud allegation.

Court Disposition

Beaupré's opposition dismissed without costs; St-Germain's opposition granted without costs; trustees' opposition dismissed and costs awarded to the opposing trustees (to be paid by the judgment creditor).

Orders

  • Beaupré's opposition to seizure dismissed without costs
  • Marthe St-Germain's opposition to seizure granted; her portrait deemed exempt/recognized as her property without costs