Joys v. M.N.R.
T-2566-89
Teitelbaum J.
12/8/94
23 pp.
Special case under R. 475 requesting Court, in construing "the value of the conveyance at the time of seizure" in Customs Act, ss. 118(a)(i), 133(3)(a) to determine whether fishing licence to be considered in valuation of conveyance held to be forfeit by Revenue Canada or whether Federal Court having jurisdiction under s. 135 to review valuation of licence -- Vessel seized, plaintiff charged with importing marijuana -- Pleading guilty, sentenced to penitentiary -- Senior Adjudicator determined Customs Act contravened, $485,000 received for return of conveyance forfeited -- Adjudicator relying on decision of Collier J. in Joys and R. et al. (1988), 18 C.E.R. 40 (F.C.T.D.) denying prohibition against Minister of Revenue continuing seizure of licence -- Judge holding: (1) declaratory relief unavailable upon motion; (2) R. 472 (power of Court to sell deteriorating property) inapplicable to fishing licence; (3) licence part and parcel of conveyance -- Licence privilege to do something otherwise illegal -- Fishing licence vests no property in grantee -- No vested renewal right -- Plaintiff's argument that licence has personal character, belongs to, somehow attached to registered owner -- Plaintiff wrong -- Licence must be attached to vessel, relates to but one fishery -- Regulations require licence carried on vessel, not transferred to another vessel -- Licence issued to vessel under Pacific Fisheries Registration and Licensing Regulations -- Plaintiff's argument licence adding no value to vessel vis-à-vis Crown as property in licence retained by Crown or, if value added, that would cease on expiration date -- Since no legal right of renewal, value not to be based on what market would pay for expectation of renewal -- Decision of Cattanach J. in Metropolitan Taxi Ltd. v. M.N.R., [1967] C.T.C. 88 (Ex. Ct.), distinguished as taxi licence issued to owner while fishing licence issued to vessel -- Plaintiff's argument what was seized was not returned: seized with valid licence, returned with expired licence -- Upon review of Customs Act, ss. 118, 133(1)(a), 133(3)(a) clear valuation date that of seizure -- Plaintiff's argument, provisions for cancellation of fishing licence relate only to fishery and beyond scope of Narcotic Control Act or Criminal Code to seize fishing licence and no intention herein to seize licence qua licence, rejected in that licence part and parcel of conveyance authorized to be seized under Customs Act -- Court lacking jurisdiction to determine whether valuation of licence correct -- In any event, no evidence to support plaintiff's lower end valuation -- Action dismissed with costs awarded defendants -- Customs Act, R.S.C., 1985, (2nd Supp.), c. 1, ss. 118, 133, 135 -- Pacific Fishery Registration and Licensing Regulations, 1983, SOR/83-102 -- Federal Court Rules, C.R.C., c. 663, RR. 472, 475.