CUSTOMS AND EXCISE |
Excise Tax Act |
Canada v. Absolute Bailiffs Inc.
A-643-02
2003 FCA 397, Desjardins J.A.
23/10/03
6 pp.
Appeal from T.C.C. decision [2002] T.C.J. No. 549 (QL) that interest of landlord who caused bailiff to seize, sell assets belonging to tenants pursuant to Rent Distress Act of British Columbia for arrears in rent not that of secured creditor under Excise Tax Act, s. 317(3) and that respondent, as bailiff, representative of landlord, not obligated to pay monies to appellant on account of tax debtor's liability under Act, namely that of tenant--Issue whether Tax Court Judge erred in concluding requirements of Act, s. 317(3) not met--Appeal dismissed--In so far as proceeds cover money due to landlord, landlord not particular person liable to make payment within meaning of s. 317(3)--Landlord creditor who engaged enforcement procedures to ensure payment of debt owed to him--Payment received by landlord not payment that, but for his security interest, would be payable to tax debtor--Excise Tax Act, R.S.C., 1985, c. E-15, s. 317(3) (as enacted by S.C. 1990, c. 45, s. 12; 2000, c. 30, s. 95)--Rent Distress Act, R.S.B.C. 1996, c. 403.