98668 Canada Inc., Re

98668 Canada Inc., Re

The opposing party failed to invoke the exclusive Federal Courts Rules remedy (rule 455) within the available period after the provisional garnishment; provincial procedural provisions (Quebec C.C.P.) cannot be used to stay or nullify a Federal Court final garnishment order; accordingly the motion to oppose was dismissed, the February 25, 2005 final order was maintained, and there is no stay of the scheduled sale.

Citation
2005 FC 642
Parties
Judgment Debtor: 98668 CANADA INC.; Garnishee: 107470 CANADA INC.; Mises En Cause: 150460 CANADA INC.; Mises En Cause: 105992 CANADA INC.; Mises En Cause: G.J.Q. MANAGEMENT INC.; Opposing Party: SANDRA STEIN
Court
Federal Court
Jurisdiction
Canada
Judgment Date
6 May 2005
Procedural Posture
Income Tax Garnishment Proceeding Under the Income Tax Act / Motion to Oppose Heard and Dismissed at Hearing (order Issued)
Outcome
Opposing party's motion dismissed in its entirety with costs; final order of February 25, 2005 maintained; no stay of sale scheduled May 9, 2005.
Legal Topics
Garnishment, Stay of Execution, Ownership Claim, Federal Courts Rules R.455, Applicability of Provincial Procedure
Source Language
English
Tax Law Civil Procedure Enforcement (garnishment) Federal Court Practice Garnishment Stay of Execution Ownership Claim Federal Courts Rules R.455 +1 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 3 Authorities cited 5 Party arguments 2
Sign in to unlock

Parties

98668 CANADA INC.

Judgment Debtor

107470 CANADA INC.

Garnishee

150460 CANADA INC.

Mises En Cause

105992 CANADA INC.

Mises En Cause

G.J.Q. MANAGEMENT INC.

Mises En Cause

SANDRA STEIN

Opposing Party

Procedural Posture

Income Tax Garnishment Proceeding Under the Income Tax Act / Motion to Oppose Heard and Dismissed at Hearing (order Issued)

Legal Issues

  1. 1 Whether the opposing party may invoke the Quebec Code of Civil Procedure to stay execution or seek nullity of a Federal Court final order of garnishment
  2. 2 Whether the opposing party may now assert ownership of the garnished property after a provisional and final garnishment order
  3. 3 Whether the opposing party is entitled to have an opening bid fixed after the final order of garnishment was rendered

Ratio Decidendi

The opposing party failed to invoke the exclusive Federal Courts Rules remedy (rule 455) within the available period after the provisional garnishment; provincial procedural provisions (Quebec C.C.P.) cannot be used to stay or nullify a Federal Court final garnishment order; accordingly the motion to oppose was dismissed, the February 25, 2005 final order was maintained, and there is no stay of the scheduled sale.

Court Disposition

Opposing party's motion dismissed in its entirety with costs; final order of February 25, 2005 maintained; no stay of sale scheduled May 9, 2005.

Orders

  • Motion of the opposing party dismissed with costs
  • Final order of garnishment dated February 25, 2005 maintained in full