Date: 19990503
Docket: A-280-98
CORAM: STRAYER J.A.
ROBERTSON J.A.
SEXTON J.A.
BETWEEN:
HER MAJESTY THE QUEEN IN RIGHT OF CANADA,
AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE,
Appellant,
(Defendant)
- and -
KEN STEPHAN WILLIAM FEGOL,
Respondent.
(Plaintiff)
REASONS FOR JUDGMENT
(Delivered orally from the Bench on Monday,
May 3, 1999 at Winnipeg, Manitoba)
ROBERTSON J.A.
[1] The only issue raised before us is whether the Trial Judge erred in concluding that the respondent's tree farming equipment was exempt from execution under paragraph 26(1)(e) of the Executions Act, R.S.M. 1987, c.E160. That provision exempts equipment "reasonably necessary for the proper and efficient conduct of [a farmer's] agricultural operations for the next ensuing 12 months". The Trial Judge accepted the respondent's evidence that he owned and had the right to remove for sale some 2200 trees on two parcels of land owned by his
brother. The Trial Judge went on to conclude that the equipment was absolutely necessary to
carry on the tree farming operation during the 12 month period. In the circumstances, and despite Mr. Gosman's intelligent argument, we are not prepared to override the Trial Judge's factual finding on this particular issue. Accordingly the appeal must be dismissed with costs.
"J.T. Robertson"
J.A.
Winnipeg, Manitoba
May 3, 1999
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT NO.: A-280-98
APPEAL FROM A JUDGMENT OF THE TRIAL DIVISION DATED 31 March 1998, TRIAL DIVISION FILE NO. T-2836-94.
| STYLE OF CAUSE: HER MAJESTY THE QUEEN IN RIGHT OF CANADA, AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE, v. KEN STEPHAN WILLIAM FEGOL |
PLACE OF HEARING: Winnipeg, Manitoba
DATE OF HEARING: May 3, 1999
REASONS FOR JUDGMENT STRAYER J.A.
OF THE COURT: ROBERTSON J.A.
SEXTON J.A.
DELIVERED BY: ROBERTSON J.A.
DATED: May 3, 1999
APPEARANCES
Mr. Ken Fegol on his own behalf
Mr. Robert Gosman
Department of Justice
301 -310 Broadway
Winnipeg, Manitoba
R3C 0S6 for the Respondent
SOLICITORS OF RECORD
Mr. Ken Fegol on his own behalf
Morris Rosenberg
Deputy Attorney General of Canada for the Respondent
Date: 19990503
Docket: A-280-98
CORAM: STRAYER J.A.
ROBERTSON J.A.
SEXTON J.A.
BETWEEN:
HER MAJESTY THE QUEEN IN RIGHT OF CANADA,
AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE,
Appellant,
(Defendant)
- and -
KEN STEPHAN WILLIAM FEGOL,
Respondent.
(Plaintiff)
Heard at Winnipeg, Manitoba on May 3, 1999.
Judgment delivered from the Bench at Winnipeg, Manitoba on May 3, 1999.
REASONS FOR JUDGMENT BY: ROBERTSON J.A.