INCOME TAX |
Seizures |
Corriveau, Estate (Re)
ITA-691-02
2003 FCT 511, Noël J.
25/4/03
11 p.
Motion by garnishee requesting nullity of garnishee order absolute by Morneau P.--He ordered, inter alia, that 30% of sums received by garnishee from Quebec government be attached absolutely in response to certificates filed against judgment debtor, estate of late Lawrence Corriveau, by Her Majesty--Two certificates certifying that estate indebted to Her Majesty in amount of $58,524.89 and $447,673.21 issued November 19, 1994, December 19, 2001--Her Majesty creditor of garnishee for out-of-court fees and disbursements payable to estate of his lawyer, late Lawrence Corriveau, for services rendered in context of suit for damages brought in 1993 against Attorney General of Quebec in which garnishee successful through judgment of Supreme Court of Canada dated October 18, 2001--Final amount, including principal, interest and additional compensation paid to garnishee by Provincial Crown, totalling $2,126,196.55--Garnishee gave Her Majesty three fees agreements in relation to damages suit against Provincial Crown--Prothonotary did not err in law in holding no commencement of proof that might make it probable that agreement of March 20, 1993, had been signed in 1999, as garnishee testified--Prothonotary did not err in law in holding that fees agreements sufficient in themselves to impose on garnishee obligation to pay fees owing and that invoice not necessary--Estate not liable for fees of Mr. Christian Trépanier and Prothonotary did not err in law in finding that these fees not to be deducted from fees owing to estate by garnishee--Prothonotary did not err in law in holding no evidence to demonstrate that 30% fees gave legal profession character of a market-driven, profit-oriented undertaking since these fees not disproportionate to services rendered--Motion dismissed.