Maguire,
DJ:—This
matter
came
before
me
at
Regina,
Saskatchewan,
on
October
15,
1980.
An
event
beyond
my
control
has
resulted
in
rather
a
lengthy
delay
in
delivery
of
my
judgment.
By
order
issued
at
Ottawa,
Ontario,
on
July
25,
1980,
it
was
ordered
that
all
debts
due
or
accruing
due
by
the
Garnishee
to
the
above
named
judgment
debtor,
including
registered
retirement
savings
plans,
be
attached
to
answer
a
judgment
recovered
against
the
said
judgment
debtor
by
the
above
named
judgment
creditor
on
April
27,
1980,
for
the
sum
of
$10,046.74
together
with
costs.
The
order
was
directed
to
the
garnishee
requiring
it
to
attend
before
this
Court
on
an
application
by
the
judgment
creditor
requiring
the
garnishee
to
pay
to
said
judgment
creditor
the
debt
due
from
said
garnishee
to
said
judgment
debtor,
or
so
much
thereof
as
might
be
sufficient
to
satisfy
said
judgment
and
costs
of
the
proceedings.
Division
E,
rule
2300,
of
general
rules
and
orders
of
this
Court.
On
the
case
being
called,
counsel
for
the
Garnishee
advised
the
Court
that
the
judgment
debtor
had
instructed
the
garnishee
to
pay
from
moneys
to
the
credit
of
the
judgment
debtor
by
the
garnishee
under
a
retirement
Savings
plan
such
amount
as
might
be
determined
by
the
Court
to
be
owing
by
the
judgment
debtor
to
the
judgment
creditor.
Mr
Rendek
was
then
excused
from
further
attendance
before
the
Court.
Counsel
for
the
judgment
creditor
(creditor)
objected
to
Mr
Kaufman,
counsel
for
the
judgment
debtor
(debtor)
being
heard
on
the
application
on
the
ground
that
he
did
not
represent
a
party
involved
in
the
application.
I
had
before
me
a
motion
on
behalf
of
the
debtor,
asking
for
a
stay
of
execution
of
the
judgment
obtained
by
the
creditor
on
filing
a
certificate
of
income
tax
payable
in
this
Court,
having
the
effect
of
a
judgment
of
the
Court.
I
decided
to
hear
the
applications
together.
I
do
not
have
before
me
a
copy
of
the
reassessment
for
tax
made
by
the
Minister
against
the
debtor.
This
was
not
required
in
this
creditor
application,
but
is
established
by
the
letter
of
the
debtor’s
accountants
attached
as
an
exhibit
to
the
affidavit
of
Mr
Kaufman.
The
date
of
the
reassessment
is
not
important.
I
have
no
jurisdiction
at
this
stage
of
the
proceedings
to
adjudicate
on
the
issue
of
the
actual
balance
of
tax
owing
by
the
debtor.
Paragraph
5
of
Mr
Kaufman’s
affidavit
cannot
be
accepted
as
proof
of
the
facts
alleged
there
being
no
basis
set
forth
for
the
purported
knowledge.
The
affidavit
was
undoubtedly
filed
to
support
the
application
for
stay
of
execution.
The
jurisprudence
established
by
this
Court
is
against
the
granting
of
such
a
stay
in
the
circumstances
here
existing.
Section
158
of
the
Income
Tax
Act
is
imperative,
requiring
immediate
payment
of
tax
assessed
even
though
the
taxpayer
has
objected
in
proper
form
to
the
assessment
or
has
taken
an
appeal
to
the
Tax
Review
Board
or
to
this
Court.
The
judgment
obtained
by
the
filing
of
a
certificate
is
not
a
judgment
in
the
full
sense,
in
that
the
taxpayer
is
still
entitled
to
object
to
the
assess-
ment
and
take
other
steps
by
appeal,
provided
he
has
met
the
requirement
of
the
Income
Tax
Act
relative
to
objection
to
the
assessment
and
this
within
the
time
specified.
Sections
165
and
169,
Income
Tax
Act.
If
the
taxpayer
established
that
the
assessment
is
in
error,
an
obligation
rests
upon
the
Minister
to
refund
the
over-payment
made.
The
only
instance
were
a
stay
such
as
asked
for
here
will
be
granted
is
were
seizure
has
been
made
or
property
real
or
personal
of
the
taxpayer,
who
has,
or
does
within
the
specified
time,
objected
to
the
assessment,
or
taken
a
proper
appeal
therefrom,
and
such
sale,
prior
to
final
determination
of
the
actual
liability
may
be
prejudicial
to
the
taxpayer.
O
Lambert
v
The
Queen,
[1975]
FCR
548;
[1975]
CTC
120;
75
DTC
5065;
MNR
v
B
Bolduc,
[1961]
Ex
CR
115;
[1961]
CTC
265;
61
DTC
1148;
MNR
v
J
A
Simard,
[1962]
CTC
310;
62
DTC
1192.
The
judgment
debtor’s
application
for
a
stay
is
dismissed
with
costs.
The
garnishee,
Pioneer
Trust
Company,
is
directed
and
ordered
to
pay
to
the
judgment
creditor
from
all
debts
due
or
accruing
due
by
it
to
the
judgment
debtor,
the
sum
of
$10,046.74
together
with
interest
at
the
rate
per
annum
as
from
time
to
time
prescribed
for
subsection
161(1)
of
the
Income
Tax
Act
on
the
sum
of
$4,890.97
from
April
12,1980,
to
the
date
of
payment,
plus
the
judgment
creditor’s
cost
of
these
proceedings
to
be
taxed.
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