FEDERAL COURT JURISDICTION |
Trial Division |
Canadian Aggregate Co. (Re)
GST-2443-01
2001 FCT 1074, O'Keefe J.
28/9/01
14 pp.
Applicant filed annual GST return showing net tax payable $60,554.80--Notice of assessment assessed aggregate net tax, interest, penalties as $173,662.17--Canada Customs and Revenue Agency (CCRA) obtained certificate for that amount, registered it as writ of enforcement under Alberta Registries Personal Property Registry--Obtained warrant (writ of execution) to effect seizure of personal property--Served two significant clients of applicant with requirements to pay--Applicant filing notice of objection to assessment--(1) Request for order abridging time for serving, filing notice of motion granted--(2) Request for order quashing requirement to pay issued by CCRA denied--Relief in judicial review application most likely manner in which direction could be quashed--Applicant before Court by way of motion, not application for judicial review--Also no allegation any error by CCRA in issuing requirement to pay--(3) Court not having jurisdiction to grant injunctive relief to prevent CCRA from taking any further collection proceedings--Although empowered to grant injunctions pursuant to Federal Court Act, ss. 18, 18.1, prohibited from doing so if right to appeal to Tax Court of Canada, as in this case--Even if Federal Court Act, s. 17(1) giving Court jurisdiction to grant relief sought, applicant cannot obtain relief as Federal Court Rules, 1998, r. 372(2) only allowing motion for interlocutory injunctive relief before commencement of proceeding if party undertaking to commence proceeding within time fixed by Court--No statement of claim filed by applicant within time set at hearing of motion--Even if interlocutory injunction could be issued, applicant would be required to establish serious issue to be tried, irreparable harm, balance of convenience favouring injunction--Court not persuaded serious issue to be tried--Motion dismissed--Federal Court Rules, 1998, SOR/98-106, r. 372(2)--Federal Court Act, R.S.C., 1985, c. F-7, ss. 17 (as am. by S.C. 1990, c. 8, s. 3), 18 (as am. idem, s. 4), 18.1 (as enacted idem, s. 5).