Fegol v. M.N.R.
T-2836-94
Campbell J.
31/3/98
8 pp.
Whether plaintiff could take advantage of "farm equipment" exemption to obtain relief from seizure for purpose of offsetting outstanding tax debt-Seizure occurred on execution of writ of fieri facias dated April 27, 1995-Following seizure, equipment sold for $16,350-After deduction of necessary expenses, MNR paid $8,014.03-Whether "at least eight days notice" given under Manitoba Executions Act, s. 16(2)-Notice of sale posted on September 23, 1994, sale occurring on September 30, 1994-Excluding day of posting, only 7 days notice given-Based on federal Interpretation Act calculation, only 6 days notice given-Either way, insufficient notice given-Word "municipality"as used in s. 16(2) meaning location where legal action relating to seizure would be expected to occur-Winnipeg Law Courts centre of legal action-"Public notice" given-Whether equipment reasonably necessary for proper and efficient conduct of plaintiff's agricultural operation for 12 months following seizure-Beginning in 1970, plaintiff's "agricultural operation" of tree farming very active, productive-At time of seizure, plaintiff owner of, entitled to remove for sale 2 200 trees on 2 pieces of brother's property-Equipment necessary to carry out well proven agricultural operation potential during 12 months following seizure-Claim successfully proven-Sum of $8,014.03 paid to Revenue Canada to be reimbursed to applicant-Executions Act, R.S.M. 1987, c. E160, ss. 16(2), 23(1)(e)-Interpretation Act, R.S.C., 1985, c. I-21.