Canada (Minister of National Revenue) c. Duchesnay
The February 10, 2000 letter did not effect a waiver of taxes or the settlement amount but merely recorded the amount owing at that date which could be updated after the objection was determined; therefore the motion to set aside the seizure failed.
- Citation
- 2001 FCT 669
- Parties
- Judgment Creditor: Canada (Minister of National Revenue); Judgment Debtor: Anne Duchesnay
- Court
- Federal Court
- Jurisdiction
- Canada
- Judgment Date
- 15 June 2001
- Procedural Posture
- Income Tax Assessment and Collection Proceeding / Motion to Oppose Seizure of Movable Property (hearing)
- Outcome
- Motion dismissed with costs
- Legal Topics
- Seizure of Movable Property, Tax Assessment, Objection to Assessment, Waiver, Costs
- Source Language
- English
Case Brief
Summary, issues, holding and outcome
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Parties
Canada (Minister of National Revenue)
Judgment Creditor
Anne Duchesnay
Judgment Debtor
Procedural Posture
Income Tax Assessment and Collection Proceeding / Motion to Oppose Seizure of Movable Property (hearing)
Legal Issues
- 1 Whether the February 10, 2000 letter by Crown counsel constituted a waiver of unpaid taxes or settlement amount
- 2 Whether the seizure of movable property should be set aside
- 3 Whether amounts stated in the letter could be updated following determination of an objection
Ratio Decidendi
The February 10, 2000 letter did not effect a waiver of taxes or the settlement amount but merely recorded the amount owing at that date which could be updated after the objection was determined; therefore the motion to set aside the seizure failed.
Court Disposition
Motion dismissed with costs
Orders
- Motion dismissed with costs
Full Case Text
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