2524-2595 Québec Inc., Re

2524-2595 Québec Inc., Re

Floating docks are immovables under art.903 C.C.Q. because they are permanently physically attached to an immovable foundation, retain individuality, and ensure the utility and integrity of that foundation; the foundation itself is an immovable under art.900 C.C.Q.; the boat-lift does not ensure the utility of the immovable but serves the marina enterprise and therefore remains a movable and may be subject to seizure. The motion is allowed in part: seizure set aside for floating docks only, boat-lift remains seized.

Citation
2004 FC 974
Parties
Judgment Creditor: Canada (Minister of National Revenue); Judgment Debtor: 2524-2595 Québec Inc.
Court
Federal Court
Jurisdiction
Canada
Judgment Date
8 July 2004
Procedural Posture
Seizure Opposition Under Income Tax Act / Opposition Motion (article 596 C.c.p.; Rule 364 Federal Court Rules)
Outcome
Opposition allowed in part.
Legal Topics
Immovables Vs Movables, Seizure of Property, Guardian/depositary Obligations, Interpretation of Civil Code of Québec Arts.900 903, A.i.r.c.c. S.48
Source Language
English
Property Law Tax Enforcement Civil Procedure Quebec Civil Law Immovables Vs Movables Seizure of Property Guardian/depositary Obligations Interpretation of Civil Code of Québec Arts.900 903 +1 more

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Parties

Canada (Minister of National Revenue)

Judgment Creditor

2524-2595 Québec Inc.

Judgment Debtor

Procedural Posture

Seizure Opposition Under Income Tax Act / Opposition Motion (article 596 C.c.p.; Rule 364 Federal Court Rules)

Legal Issues

  1. 1 Whether seized floating docks and boat-lift are immovables under Civil Code of Québec arts.900-903 and A.I.R.C.C. s.48
  2. 2 Whether the seizure by the Canada Revenue Agency must be set aside in whole or in part
  3. 3 Whether the guardian/representative breached depositary obligations by moving seized property after seizure

Ratio Decidendi

Floating docks are immovables under art.903 C.C.Q. because they are permanently physically attached to an immovable foundation, retain individuality, and ensure the utility and integrity of that foundation; the foundation itself is an immovable under art.900 C.C.Q.; the boat-lift does not ensure the utility of the immovable but serves the marina enterprise and therefore remains a movable and may be subject to seizure. The motion is allowed in part: seizure set aside for floating docks only, boat-lift remains seized.

Court Disposition

Opposition allowed in part.

Orders

  • Seizure set aside as to the floating docks only
  • Seizure remains in effect as to the boat-lift