Corporation Steckmar, Re

Corporation Steckmar, Re

The Federal Court has jurisdiction to summarily determine the payability of a term obligation incidental to enforcement of a registered Income Tax Act certificate under Rule 453 and may apply C.C.Q. art.1512 to fix the term and art.1627 to allow the creditor to exercise the debtor's rights; applying those principles the prothonotary did not err and the debt was found payable, so the appeal is dismissed with costs.

Citation
2004 FC 1568
Parties
Judgment Creditor: Her Majesty the Queen; Judgment Debtor: La Corporation Steckmar / Steckmar Corporation; Garnishee: Steckmar National Realty and Investment Corporation
Court
Federal Court
Jurisdiction
Canada
Judgment Date
26 November 2004
Procedural Posture
Garnishment (income Tax Act Enforcement) / Appeal From Prothonotary Decision
Outcome
Appeal dismissed with costs; prothonotary's garnishment order upheld
Legal Topics
Garnishment, Summary Determination of Liability, Jurisdiction to Apply Provincial Law Incidentally, Term Obligations, Oblique Action, Enforcement of Tax Certificates
Source Language
English
Federal Taxation Civil Procedure Execution of Judgments Quebec Private Law (provincial Law Applied Incidentally) Garnishment Summary Determination of Liability Jurisdiction to Apply Provincial Law Incidentally Term Obligations +2 more

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Parties

Her Majesty the Queen

Judgment Creditor

La Corporation Steckmar / Steckmar Corporation

Judgment Debtor

Steckmar National Realty and Investment Corporation

Garnishee

Procedural Posture

Garnishment (income Tax Act Enforcement) / Appeal From Prothonotary Decision

Legal Issues

  1. 1 Whether the prothonotary erred in granting a final order of garnishment against the garnishee
  2. 2 Whether the Federal Court has jurisdiction to determine payability/expiry of a term obligation governed by provincial law (C.C.Q.)
  3. 3 Whether Rule 453 allows summary determination of the garnishee's liability

Ratio Decidendi

The Federal Court has jurisdiction to summarily determine the payability of a term obligation incidental to enforcement of a registered Income Tax Act certificate under Rule 453 and may apply C.C.Q. art.1512 to fix the term and art.1627 to allow the creditor to exercise the debtor's rights; applying those principles the prothonotary did not err and the debt was found payable, so the appeal is dismissed with costs.

Court Disposition

Appeal dismissed with costs; prothonotary's garnishment order upheld

Orders

  • Motion dismissed with costs
  • Prothonotary's final garnishment order in favour of Her Majesty the Queen is confirmed