INCOME TAX |
Seizures |
M.N.R. v. Arab
T-2107-04
2005 FC 264, Harrington J.
18/2/05
8 pp.
Motion to set aside ex parte "jeopardy order" issued under Income Tax Act, s. 225.2(2) for seizure of $373,750 cash from respondent for unpaid taxes--M.N.R. made full, frank disclosure in ex parte application--Evidence money not belonging to respondent consisting of three signed, unsworn letters--No evidence supporting unsworn allegations-- Respondent not rebutting presumption money in his possession is his--Reasonable grounds to believe collection of amount assessed by M.N.R. jeopardized by delay in collection--That belief based on fact cash found in trunk of respondent's automobile and is presently untraceable, and respondent engaged in unorthodox behaviour--Application dismissed--Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 225.2(2) (as am. by S.C. 1985, c. 45, s. 116; 1988, c. 55, s. 170).