Canada (National Revenue) v. Noble

Canada (National Revenue) v. Noble

The motions were filed after the 30‑day statutory period in s.43(4) had expired; exercising the Court’s inherent nunc pro tunc jurisdiction to retroactively extend registration would undermine the legislative purpose of the Land Titles Act, therefore the motions to continue the registration were dismissed with costs to the Respondent‑Judgment Debtor.

Citation
2016 FC 1126
Parties
Applicant/judgment Creditor: Her Majesty the Queen in right of Canada (Minister of National Revenue); Respondent/judgment Debtor: Donna Marie Noble
Court
Federal Court
Jurisdiction
Canada
Judgment Date
7 October 2016
Procedural Posture
Federal Court Motion Under Federal Courts Act and Land Titles Act to Extend Registration of Memorials of Judgment Arising From Income Tax Act and Excise Tax Act Assessments / Motion Hearing and Reasons for Order Following Argument
Outcome
Motions dismissed as untimely; costs awarded to the Respondent‑Judgment Debtor
Legal Topics
Registration of Memorial of Judgment, Timeliness of Statutory Filings, Nunc Pro Tunc / Inherent Jurisdiction, Enforcement of Tax Assessments, Land Titles Act S.43
Source Language
English
Tax Law Property Law Procedural Law Administrative Law Registration of Memorial of Judgment Timeliness of Statutory Filings Nunc Pro Tunc / Inherent Jurisdiction Enforcement of Tax Assessments +1 more

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Parties

Her Majesty the Queen in right of Canada (Minister of National Revenue)

Applicant/judgment Creditor

Donna Marie Noble

Respondent/judgment Debtor

Procedural Posture

Federal Court Motion Under Federal Courts Act and Land Titles Act to Extend Registration of Memorials of Judgment Arising From Income Tax Act and Excise Tax Act Assessments / Motion Hearing and Reasons for Order Following Argument

Legal Issues

  1. 1 Whether the Minister’s motion to extend the registration of memorials of judgment complied with the 30‑day requirement in s.43(4) of the New Brunswick Land Titles Act
  2. 2 Whether the Federal Court should exercise its inherent jurisdiction to make an order nunc pro tunc to cure the late filing and continue registration
  3. 3 Whether granting nunc pro tunc relief would undermine the legislative purpose of the Land Titles Act

Ratio Decidendi

The motions were filed after the 30‑day statutory period in s.43(4) had expired; exercising the Court’s inherent nunc pro tunc jurisdiction to retroactively extend registration would undermine the legislative purpose of the Land Titles Act, therefore the motions to continue the registration were dismissed with costs to the Respondent‑Judgment Debtor.

Court Disposition

Motions dismissed as untimely; costs awarded to the Respondent‑Judgment Debtor

Orders

  • Motions dismissed for failure to comply with s.43(4) of the Land Titles Act (filed too late)
  • Costs to Respondent‑Judgment Debtor