Canada (Minister of National Revenue) v. Corriveau (Estate)

Canada (Minister of National Revenue) v. Corriveau (Estate)

The 1997 written fees agreement clearly and unambiguously provided for 30% of sums obtained to be paid to the late Lawrence Corriveau; there was no admissible commencement of proof to vary that written agreement, invoicing was not required to create an enforceable obligation for garnishment, and there was no evidential basis to deduct fees paid to senior counsel, therefore the garnishee is liable to pay 30% of the amounts received and a garnishee order absolute was justified.

Citation
2003 FCT 122
Parties
Judgment Creditor: Her Majesty the Queen (Minister of National Revenue); Judgment Debtor: Estate of the late Lawrence Corriveau; Garnishee: Benoît Proulx
Court
Federal Court
Jurisdiction
Canada
Judgment Date
4 February 2003
Procedural Posture
Garnishment Proceeding Under the Income Tax Act / Motion for Garnishee Order Absolute (hearing and Order)
Outcome
Garnishee order absolute issued in favour of the judgment creditor garnishing 30% of sums received by the garnishee from the Attorney General of Quebec
Legal Topics
Garnishee Order, Fees Agreement, Attorney's Fees, Commencement of Proof, Contract Interpretation, Priority of Tax Assessment
Source Language
English
Tax Civil Procedure Contract Quebec Civil Law Garnishment Garnishee Order Fees Agreement Attorney's Fees +3 more

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Parties

Her Majesty the Queen (Minister of National Revenue)

Judgment Creditor

Estate of the late Lawrence Corriveau

Judgment Debtor

Benoît Proulx

Garnishee

Procedural Posture

Garnishment Proceeding Under the Income Tax Act / Motion for Garnishee Order Absolute (hearing and Order)

Legal Issues

  1. 1 Whether the garnishee is obliged to pay 30% of amounts received to the late solicitor under the 1997 fees agreement
  2. 2 Whether an earlier 10% fees agreement (dated 1993 on its face) was executed later and supersedes the 1997 agreement
  3. 3 Whether invoicing is required to create an obligation enforceable by garnishment

Ratio Decidendi

The 1997 written fees agreement clearly and unambiguously provided for 30% of sums obtained to be paid to the late Lawrence Corriveau; there was no admissible commencement of proof to vary that written agreement, invoicing was not required to create an enforceable obligation for garnishment, and there was no evidential basis to deduct fees paid to senior counsel, therefore the garnishee is liable to pay 30% of the amounts received and a garnishee order absolute was justified.

Court Disposition

Garnishee order absolute issued in favour of the judgment creditor garnishing 30% of sums received by the garnishee from the Attorney General of Quebec

Orders

  • Garnishee order absolute issued garnishing 30% of the sums received by Benoît Proulx from the Attorney General of Quebec in respect of the litigation, in accordance with the draft order submitted by the judgment creditor