Demers v. Canada (Minister of National Revenue)

Demers v. Canada (Minister of National Revenue)

The motion to object to the seizure was dismissed with costs because the creditor's reliance on Belliard supported the enforcement, the debtor failed to request an adjournment properly and to raise the bailiff challenge in the opposition record; the television set was removed from the seizure due to confusion.

Citation
2003 FC 1432
Parties
Judgment Creditor: Deputy Minister of Revenue; Judgment Debtor: André Demers
Court
Federal Court
Jurisdiction
Canada
Judgment Date
9 December 2003
Procedural Posture
Motion to Object to Seizure in Execution Under Income Tax Act / Motion Hearing; Reasons for Order
Outcome
Motion dismissed with costs; television set deleted from the seizure
Legal Topics
Seizure of Movable Property, Judgment Debtor Objection, Adjournment, Challenge to Bailiff, Costs
Source Language
English
Tax Law Execution/enforcement Administrative Law Civil Procedure Seizure of Movable Property Judgment Debtor Objection Adjournment Challenge to Bailiff +1 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 4 Authorities cited 5 Party arguments 2
Sign in to unlock

Parties

Deputy Minister of Revenue

Judgment Creditor

André Demers

Judgment Debtor

Procedural Posture

Motion to Object to Seizure in Execution Under Income Tax Act / Motion Hearing; Reasons for Order

Legal Issues

  1. 1 Whether the seizure in execution of movable property was lawful under the assessed statutes
  2. 2 Whether the judgment debtor was entitled to an adjournment to file a more complete motion record
  3. 3 Whether a challenge to the bailiff's conduct could be raised when not included in the opposition record

Ratio Decidendi

The motion to object to the seizure was dismissed with costs because the creditor's reliance on Belliard supported the enforcement, the debtor failed to request an adjournment properly and to raise the bailiff challenge in the opposition record; the television set was removed from the seizure due to confusion.

Court Disposition

Motion dismissed with costs; television set deleted from the seizure

Orders

  • Motion dismissed with costs
  • Adjournment request denied