Canada (Minister of National Revenue) v. Millette

Canada (Minister of National Revenue) v. Millette

The prothonotary erred as a matter of law in granting the judgment debtor standing beyond the limited role established in Mauro; accordingly the appeal is allowed, the prothonotary's order is quashed, and the Minister's motion for final orders of garnishment may proceed under Rule 451 where garnishees do not dispute the debt.

Citation
2002 FCT 433
Parties
Judgment Creditor: Her Majesty the Queen (Minister of National Revenue); Judgment Debtor: Régent Millette; Garnishee: Élise Brunet; Garnishee: Denise Côté; Garnishee: Jean-Louis Cliche; Garnishee: Marcel Dagenais; Garnishee: Pierre Côté; Garnishee: Diane Yaros; Garnishee: Alice Perreault; Garnishee: Saul Yaros; Garnishee: Marie-Laure Hébert
Court
Federal Court
Jurisdiction
Canada
Judgment Date
16 April 2002
Procedural Posture
Garnishment Proceedings Under the Income Tax Act (motions for Provisional and Final Garnishment) / Appeal From Prothonotary Order Granting Judgment Debtor Standing; Decision on Appeal Allowing Creditor's Motion to Proceed
Outcome
Appeal allowed; prothonotary's order quashed; Her Majesty's motion for final orders of garnishment may proceed.
Legal Topics
Provisional Garnishment, Standing, Federal Court Rules Interpretation, Rule 451
Source Language
English
Tax Law Civil Procedure Garnishment Provisional Garnishment Standing Federal Court Rules Interpretation Rule 451

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Parties

Her Majesty the Queen (Minister of National Revenue)

Judgment Creditor

Régent Millette

Judgment Debtor

Élise Brunet

Garnishee

Denise Côté

Garnishee

Jean-Louis Cliche

Garnishee

Marcel Dagenais

Garnishee

Pierre Côté

Garnishee

Diane Yaros

Garnishee

Alice Perreault

Garnishee

Saul Yaros

Garnishee

Marie-Laure Hébert

Garnishee

Procedural Posture

Garnishment Proceedings Under the Income Tax Act (motions for Provisional and Final Garnishment) / Appeal From Prothonotary Order Granting Judgment Debtor Standing; Decision on Appeal Allowing Creditor's Motion to Proceed

Legal Issues

  1. 1 Whether a judgment debtor has standing to participate in garnishment proceedings beyond disputing the quantum of debt
  2. 2 Whether the prothonotary erred as a matter of law in granting the judgment debtor standing to appear and act in the garnishment proceeding
  3. 3 Application and effect of Federal Court Rules, in particular rule 451, where garnishees do not dispute debt

Ratio Decidendi

The prothonotary erred as a matter of law in granting the judgment debtor standing beyond the limited role established in Mauro; accordingly the appeal is allowed, the prothonotary's order is quashed, and the Minister's motion for final orders of garnishment may proceed under Rule 451 where garnishees do not dispute the debt.

Court Disposition

Appeal allowed; prothonotary's order quashed; Her Majesty's motion for final orders of garnishment may proceed.

Orders

  • Order quashing the prothonotary Richard Morneau's order dated October 2, 2001 granting the judgment debtor standing
  • Her Majesty's motion for final orders of garnishment is permitted to proceed