Date: 20040914
Docket: A-650-02
Citation: 2004 FCA 290
CORAM: DESJARDINS J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
JAMES ANDREW PICCOTT
Respondent
Heard at St. John's, Newfoundland and Labrador, on June 22, 2004.
Judgment delivered at Ottawa, Ontario, on September 14, 2004.
REASONS FOR JUDGMENT BY: PELLETIER J.A.
CONCURRED IN BY: DESJARDINS J.A.
NADON J.A.
Date: 20040914
Docket: A-650-02
Citation: 2004 FCA 290
CORAM: DESJARDINS J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
JAMES ANDREW PICCOTT
Respondent
REASONS FOR JUDGMENT
[1] This is the companion set of reasons to those issued in A-651-02 dealing with the enforcement of certificates of indebtedness issued under the Income Tax Act. These reasons deal with the same issue as it arises under the Excise Tax Act.
[2] The material provision in the Excise Tax Act is subsection 316(4) which provides as follows:
| 316. (2) On production to the Federal Court, a certificate made under subsection (1) in respect of a debtor shall be registered in the Court and when so registered has the same effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest and penalty thereon as provided under this Part to the day of payment and, for the purposes of any such proceedings, the certificate shall be deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty and enforceable as such
(4) A document issued by the Federal Court evidencing a certificate in respect of a debtor registered under subsection (2), a writ of that Court issued pursuant to the certificate or any notification of the document or writ (such document, writ or notification in this section referred to as a "memorial") may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in, property in a province, or any interest in such property, held by the debtor in the same manner as a document evidencing
(a) a judgment of the superior court of the province against a person for a debt owing by the person, or
(b) an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province may be filed, registered or otherwise recorded in accordance with or pursuant to the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest. |
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316. (2) Sur production à la Cour fédérale, le certificat fait à l'égard d'un débiteur y est enregistré. Il a alors le même effet que s'il s'agissait d'un jugement rendu par cette cour contre le débiteur pour une dette du montant attesté dans le certificat, augmenté des intérêts et pénalités courus comme le prévoit la présente partie jusqu'au jour du paiement, et toutes les procédures peuvent être engagées à la faveur du certificat comme s'il s'agissait d'un tel jugement. Aux fins de ces procédures, le certificat est réputé être un jugement exécutoire de la Cour contre le débiteur pour une créance de Sa Majesté.
(4) Un document délivré par la Cour fédérale et faisant preuve du contenu d'un certificat enregistré à l'égard d'un débiteur en application du paragraphe (2), un bref de cette cour délivré au titre du certificat ou toute notification du document ou du bref (ce document ou bref ou cette notification étant appelé « _extrait_ » au présent article) peut être produit, enregistré ou autrement inscrit en vue de grever d'une sûreté, d'une priorité ou d'une autre charge un bien du débiteur situé dans une province, ou un droit sur un tel bien, de la même manière que peut l'être, au titre ou en application de la loi provinciale, un document faisant preuve_:
a) soit du contenu d'un jugement rendu par la cour supérieure de la province contre une personne pour une dette de celle-ci;
b) soit d'un montant payable ou à remettre par une personne dans la province au titre d'une créance de Sa Majesté du chef de la province.
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[3] These provisions are essentially identical to the provisions of the Income Tax Act which were at issue in the companion file. The motions judge applied the same logic to both pieces of legislation and set aside the execution based upon certificates registered in the Federal Court of Canada. Given the fact that the legislative provisions are identical, I can find no basis for coming to a different conclusion in this case than I did in dealing with the Income Tax Act.
[4] For the reasons set out in file No. A-651-02, this appeal should be allowed, the decision of the motions judge should be set aside and the motion for relief pursuant to Rule 398, to stay Certificate No. GST-5104-01 filed with the Federal Court of Canada, and Rule 399, to set aside or vary Certificate No. GST-5104-01 filed with the Federal Court of Canada should be dismissed with costs, here and below.
"J.D. Denis Pelletier"
J.A.
"I concur,
Alice Desjardins, J.A."
"I agree,
M. Nadon, J.A."
FEDERAL COURT
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-650-02
STYLE OF CAUSE: HER MAJESTY THE QUEEN v.
JAMES ANDREW PICCOTT
PLACE OF HEARING: St. John's, Newfoundland and Labrador
DATE OF HEARING: June 22, 2004
REASONS FOR JUDGMENT BY: PELLETIER J.A.
CONCURRED IN BY: DESJARDINS J.A.
NADON J.A.
DATED: September 14, 2004
APPEARANCES:
Mr. Gregory MacIntosh For the Appellant
Ms. Olga R. McWilliam Benson For the Respondent
SOLICITORS OF RECORD:
Mr. Morris Rosenberg
Deputy Attorney General of Canada
Ottawa, On For the Appellant
Mr. Barry Heywood
Mount Pearl, NL For the Respondent