Canada (Minister of National Revenue) v. Coffrages Universel Ltée.

Canada (Minister of National Revenue) v. Coffrages Universel Ltée.

The motion was dismissed because the judgment debtor failed to persuade the court that it was unable to locate and identify the documents sought and because ss.230 and 240 of the Income Tax Act do not limit the judgment creditor's right to proceed under the Court's rules to examine a representative and compel production of documents; accordingly the Court ordered the examination and production be carried out as specified.

Citation
2002 FCT 172
Parties
Judgment Creditor: Her Majesty the Queen (Minister of National Revenue); Judgment Debtor: Coffrages Universel Limitée
Court
Federal Court
Jurisdiction
Canada
Judgment Date
14 February 2002
Procedural Posture
Income Tax Enforcement Under the Income Tax Act / Motion to Quash Summons to Appear and Produce Documents (hearing of Motion)
Outcome
Motion dismissed
Legal Topics
Summons to Appear, Examination of Judgment Debtor Representative, Production of Documents, Income Tax Act Ss.230 and 240
Source Language
English
Tax Law Administrative Law Civil Procedure Enforcement Proceedings Summons to Appear Examination of Judgment Debtor Representative Production of Documents Income Tax Act Ss.230 and 240

Case Brief

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Parties

Her Majesty the Queen (Minister of National Revenue)

Judgment Creditor

Coffrages Universel Limitée

Judgment Debtor

Procedural Posture

Income Tax Enforcement Under the Income Tax Act / Motion to Quash Summons to Appear and Produce Documents (hearing of Motion)

Legal Issues

  1. 1 Whether the summons to appear and produce documents served on the judgment debtor was invalid
  2. 2 Whether ss.230 or 240 of the Income Tax Act limit the judgment creditor's right to proceed under Federal Court rules to examine a representative of the judgment debtor regarding its property and debts
  3. 3 Whether the judgment debtor has demonstrated inability to locate and identify the requested documents

Ratio Decidendi

The motion was dismissed because the judgment debtor failed to persuade the court that it was unable to locate and identify the documents sought and because ss.230 and 240 of the Income Tax Act do not limit the judgment creditor's right to proceed under the Court's rules to examine a representative and compel production of documents; accordingly the Court ordered the examination and production be carried out as specified.

Court Disposition

Motion dismissed

Orders

  • Dismissal of the motion
  • André Pomerleau, on behalf of Coffrages Universel Limitée, to undergo examination on February 26, 2002 at 9:30 a.m. at the location stated in the summons dated January 24, 2002