Date: 19990401
Docket: ITA-1132-93
In the matter of the Income Tax Act,
- and -
| In the matter of an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act, Canada Pension Plan, Unemployment Insurance Act, |
AGAINST:
PIOTR RAFAL ZIELINSKI
Judgement Debtor
AND
VISION PICTURES INC.
Default Garnishee
AND
COUR ST-MARC INC.
Garnishee
REASONS FOR ORDER
RICHARD MORNEAU, ESQ., PROTHONOTARY:
[1] I am satisfied that it is reasonable to consider that the garnishee is still indebted towards the default garnishee since it is reasonable to consider that the preferred shares acquired by the default garnishee in order to cancel or to set off its indebtedness have no value.
[2] With respect to the value of the shares, I do not consider under the present circumstances that the garnishee can invoke the doctrine of estoppel against the judgement creditor. The judgement debtor asserted at all relevant times that the shares had no value. It was incumbent on the garnishee to bring some positive evidence to rebut such position.
[3] Accordingly, a final order of seizure by garnishment shall issue in favour of the judgement creditor.
Richard Morneau
Prothonotary
MONTREAL, QUEBEC
April 1, 1999
FEDERAL COURT OF CANADA
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT NO.:
STYLE OF CAUSE:
ITA-1132-93
In the matter of the Income Tax Act,
- and -
In the matter of an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act, Canada Pension Plan, Unemployment Insurance Act,
AGAINST:
PIOTR RAFAL ZIELINSKI
Judgement Debtor
AND
VISION PICTURES INC.
Default Garnishee
AND
COUR ST-MARC INC.
Garnishee
PLACE OF HEARING: Montreal, Quebec
DATE OF HEARING: March 26, 1999
REASONS FOR ORDER BY RICHARD MORNEAU, ESQ., PROTHONOTARY
DATE OF REASONS FOR ORDER: April 1, 1999
APPEARANCES:
| Mr. Claude Bernard |
for Her Majesty the Queen |
| Ms. Virginie Falardeau |
for the Garnishee |
SOLICITORS OF RECORD:
| Mr. Morris Rosenberg Montreal, Quebec |
for Her Majesty the Queen |
| Ravinsky Ryan Ms. Virginie Falardeau Montreal, Quebec |
for the Default Garnishee and the Garnishee |