McPhail v. M.N.R.
ITA-522-92
Muldoon J.
28/1/94
14 pp.
Motion to vacate certificate and costs issued by Federal Court to M.N.R. on basis amount certified incorrect and no assessment provided and to dismiss or discharge writs of fieri facias as conditions excecessive -- M.N.R. employees harassing exasperated taxpayer in post-assessment dealings with him-Public servants have not credited every payment applicant had made; have taken inexplicably long time to implement wife's authorization to credit directly her income tax refunds to his account; have taken actions with their notices and garnishing order which jeopardized or eliminated applicant's little firm's opportunities to earn money with which to pay arrears; and finally, public servants dealing with applicant stoutly asserted applicant failed to provide intended second mortgage on interest in matrimonial home, which was formerly agreed to be part of Minister's security, intended to be orderly payment and collection of arrears -- If applicant really cannot pay off assessed income tax arrears, Minister can take stern measures to realize arrears from applicant's property -- Power given to Minister to ensure payment of indebtedness by debtor ultimately secure: Optical Recording Corp. v. Canada, [1991] 1 F.C. 309 (C.A.) -- Minister and departmental officials not immune from judicial review in circumstances of case-Law supreme over State officials -- Court strongly urged respondent to consider registration of agreed and proffered second mortgage in exchange for discharging judgment -- Writ of fieri facias quashed with any and all incidental expenses being respondent's costs -- Respondent may issue new writ after further meeting with applicant to end of establishing orderly, reasonable schedule for applicant to pay off his arrears -- Court requires both sides to deposit in registry signed certification subsequent meeting occured in attempt to reconcile parties -- Income Tax Act, S.C. 1970-71-72, c. 63, ss. 220(1),(4) (as am. by S.C. 1984, c. 45, s. 88).