Income Tax Act (Re)

Income Tax Act (Re)

Dismissal: the alleged newly discovered document did not constitute a "matter" because the revocation was known or could have been produced earlier, the applicant failed to exercise due diligence in obtaining it, and even if produced it would not have had a determining influence given the extensive evidence that Mario exercised control over the company; costs of $5,000 were awarded and a bar on filing further motions in these dockets was imposed until payment in full of $9,500 (owed since 2017) plus $5,000 awarded.

Citation
2018 FC 1012
Parties
Judgment Debtor: Mario Laquerre; Third Party: 9011-1345 Québec Inc.; Third Party: Bresse Syndic Inc.; Third Party: Gaétan Laquerre
Court
Federal Court
Jurisdiction
Canada
Judgment Date
9 October 2018
Procedural Posture
Income Tax Collection (jeopardy Collection / Charging Order) / Motion to Set Aside Orders Under Paragraph 399(2)(a) of the Federal Courts Rules (dismissed)
Outcome
Motion dismissed; costs awarded to Her Majesty the Queen; filing restriction imposed until specified costs are paid
Legal Topics
Jeopardy Collection Order, Lifting Corporate Veil, Charging Order, Motion to Set Aside (para 399(2)(a)), Costs Solicitor Client, Restrictive Filing Order
Source Language
English
Tax Law Civil Procedure Corporate Law Jeopardy Collection Order Lifting Corporate Veil Charging Order Motion to Set Aside (para 399(2)(a)) Costs Solicitor Client +1 more

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Parties

Mario Laquerre

Judgment Debtor

9011-1345 Québec Inc.

Third Party

Bresse Syndic Inc.

Third Party

Gaétan Laquerre

Third Party

Procedural Posture

Income Tax Collection (jeopardy Collection / Charging Order) / Motion to Set Aside Orders Under Paragraph 399(2)(a) of the Federal Courts Rules (dismissed)

Legal Issues

  1. 1 Whether the newly discovered document constitutes a "matter" under paragraph 399(2)(a) of the Federal Courts Rules
  2. 2 Whether the alleged matter was discoverable earlier with due diligence
  3. 3 Whether the alleged matter would have had a determining influence on the 2008 and 2018 orders

Ratio Decidendi

Dismissal: the alleged newly discovered document did not constitute a "matter" because the revocation was known or could have been produced earlier, the applicant failed to exercise due diligence in obtaining it, and even if produced it would not have had a determining influence given the extensive evidence that Mario exercised control over the company; costs of $5,000 were awarded and a bar on filing further motions in these dockets was imposed until payment in full of $9,500 (owed since 2017) plus $5,000 awarded.

Court Disposition

Motion dismissed; costs awarded to Her Majesty the Queen; filing restriction imposed until specified costs are paid

Orders

  • Motion dated September 21, 2018 pursuant to paragraph 399(2)(a) of the Federal Courts Rules is dismissed
  • Mario Laquerre shall pay costs to Her Majesty the Queen in the amount of $5,000