GST-864-97
MONTRÉAL, QUEBEC, THE 9TH DAY OF JUNE, 1997
PRESENT: RICHARD MORNEAU, PROTHONOTARY
| In the matter of the Excise Tax Act, |
| - and - |
| In the matter of an assessment or assessments by the Deputy Minister of Revenue of Quebec under the Excise Tax Act, |
| AGAINST: |
| 3089-8662 QUÉBEC INC., a lawfully constituted corporation having its head office at 854, rue Saint-Jean in Québec, G1R 1R3, District of Québec, and operating a business under the name of "Café Zorba", |
Opposing party-judgment debtor
ORDER
The applicant"s motions are dismissed.
| Richard Morneau |
| Prothonotary |
Certified true translation
Christiane Delon
GST-864-97
| In the matter of the Excise Tax Act, |
| - and - |
| In the matter of an assessment or assessments by the Deputy Minister of Revenue of Quebec under the Excise Tax Act, |
| AGAINST: |
| 3089-8662 QUÉBEC INC., a lawfully constituted corporation having its head office at 854, rue Saint-Jean in Québec, G1R 1R3, District of Québec, and operating a business under the name of "Café Zorba", |
Opposing party-judgment debtor
REASONS FOR ORDER
RICHARD MORNEAU,
PROTHONOTARY:
There are two motions before the Court from the Deputy Minister of Revenue of Quebec (the applicant) seeking leave to call four (4) witnesses at the proposed hearing of a motion in opposition to a seizure of movable property.
These motions by the applicant were brought before the Court under Rule 324 of the Federal Court Rules (the Rules), under which a decision on a motion may be made without the personal appearance of a party or a solicitor on his or her behalf and upon consideration of such representations as are submitted in writing.
Analysis
I do not think I am able to allow these motions by the applicant, for the following reasons.
The affidavit submitted in support of each motion contains, for the purposes herein, no allegations that are relevant to the remedy that is sought. The only allegation dealing with the subject matter is worded as follows in paragraphs 5 and 6, respectively, of each notice of motion:
| [Translation] |
| 5. The Deputy Minister of Revenue of Quebec has reason to believe that the sale of January 3, 1997 was conducted in fraud of his rights as a creditor such that it is imperative that he examine the directors of the said companies in open court so the Court can assess the merits of the opposition that is before it. |
| 6. The Deputy Minister of Revenue of Quebec has reason to believe that the sale of January 3, 1997 was conducted in fraud of his rights as a creditor such that it is imperative that he examine Mr. Michel Latendresse in open court so the Court can assess all the relevant facts in this case and the merits of the opposition that is before it. |
In my opinion, the mere presence of these allegations in an affidavit cannot be considered to disclose a "special reason" within the meaning of Rule 319(4) " and the case law construing this Rule " sufficient to obtain the Court"s leave to overrule the general scheme for hearing motions under Rule 319(2).
In terms of the cases, I refer the applicant to the decision of this Court in Her Majesty v. 89071 Canada Ltée and 3088-7723 Québec Inc. (July 2, 1996, file GST-498-95) and the decision rendered by this Court on October 16, 1996 in Her Majesty v. Jean-Guy Vennes and Paul Vennes, file ITA-4041-96.
The applicant"s motions are therefore dismissed.
| Richard Morneau |
| Prothonotary |
Montréal, Quebec
June 9, 1997
Certified true translation
Christiane Delon
Federal Court of Canada
File No. GST-864-97
BETWEEN
In the matter of the Excise Tax Act,
- and -
In the matter of an assessment or assessments by the Deputy Minister of Revenue of Quebec under the Excise Tax Act,
AGAINST:
3089-8662 QUÉBEC INC.
Opposing party-judgment debtor
REASONS FOR ORDER
FEDERAL COURT OF CANADA
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| FILE NO. GST-864-97 |
| STYLE: In the matter of the Excise Tax Act, |
| - and - |
| In the matter of an assessment or assessments by the Deputy Minister of Revenue of Quebec under the Excise Tax Act, |
| AGAINST: |
| 3089-8662 QUÉBEC INC. |
Opposing party-judgment debtor
WRITTEN MOTION EXAMINED IN MONTRÉAL WITHOUT APPEARANCE OF THE PARTIES
| REASONS FOR ORDER BY: Richard Morneau, Prothonotary |
| DATE OF REASONS FOR ORDER: June 9, 1997 |
WRITTEN REPRESENTATIONS:
| André Couture for the judgment creditor |
SOLICITORS OF RECORD:
André Couture for the judgment creditor
Veillette & Associés
Sainte-Foy, Quebec
| Marc Delisle for the opposing party-judgment debtor |
Québec, Quebec