Canada (Minister of National Revenue) v. Corriveau Estate

Canada (Minister of National Revenue) v. Corriveau Estate

The prothonotary did not err: the 'S.E.N.C.' notation did not constitute a commencement of proof making 1999 the probable date; the fee agreements made fees exigible upon fulfillment of the contingency without need for an invoice; the estate was not liable for Trépanier's fees absent a signed agreement by Corriveau; and there was no evidentiary basis to conclude 30% fees were disproportionate — accordingly the motion to set aside the garnishee order was dismissed.

Citation
2003 FCT 511
Parties
Judgment Creditor: Her Majesty the Queen in right of Canada; Judgment Debtor: Estate of the late Lawrence Corriveau; Garnishee: Benoît Proulx
Court
Federal Court
Jurisdiction
Canada
Judgment Date
25 April 2003
Procedural Posture
Garnishment Proceeding / Motion to Set Aside Garnishee Order — Judgment on Motion
Outcome
Motion dismissed with costs
Legal Topics
Garnishment, Certificates Under Income Tax Act, Attorney Fee Agreements, Commencement of Proof (civil Code of Québec), Deduction of Third Party Counsel Fees, Standard of Review for Prothonotary Findings
Source Language
English
Tax Law Civil Procedure Estate Law Professional Responsibility/legal Fees Garnishment Certificates Under Income Tax Act Attorney Fee Agreements Commencement of Proof (civil Code of Québec) +2 more

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Parties

Her Majesty the Queen in right of Canada

Judgment Creditor

Estate of the late Lawrence Corriveau

Judgment Debtor

Benoît Proulx

Garnishee

Procedural Posture

Garnishment Proceeding / Motion to Set Aside Garnishee Order — Judgment on Motion

Legal Issues

  1. 1 Whether there was commencement of proof to alter the date of the March 20, 1993 fee agreement to 1999
  2. 2 Whether fee agreements alone suffice to make fees exigible without an invoice
  3. 3 Whether fees of third-party counsel (Christian Trépanier) were deductible from fees owing to the estate

Ratio Decidendi

The prothonotary did not err: the 'S.E.N.C.' notation did not constitute a commencement of proof making 1999 the probable date; the fee agreements made fees exigible upon fulfillment of the contingency without need for an invoice; the estate was not liable for Trépanier's fees absent a signed agreement by Corriveau; and there was no evidentiary basis to conclude 30% fees were disproportionate — accordingly the motion to set aside the garnishee order was dismissed.

Court Disposition

Motion dismissed with costs

Orders

  • The garnishee's motion seeking nullity of the final garnishee order by Prothonotary Morneau dated February 4, 2003 is dismissed with costs.