CREDITORS AND DEBTORS
Application for injunction prohibiting Sheriff of Newfoundland and Labrador from returning remaining seized goods to judgment debtors, for mandamus compelling Sheriff to sell remaining goods—Debts certified pursuant to federal legislation—Some seized items sold—Sheriff acting as officer of Federal Court of Canada pursuant to Federal Courts Act, R.S.C., 1985, c. F‑7, s. 13(2)—Injunction denied—Applicant not establishing serious issue, irreparable harm—Mandamus denied—Sheriff not subject to legal duty to sell remaining goods—According to Judgment Enforcement Act (JEA), S.N.L. 1996, c. J‑1.1, s. 3, Sheriff to exercise discretion in accordance with criteria set out in s. 3(5) including obligation to act in good faith and in commercially reasonable manner—That obligation overtaken by discretion conferred by s. 80(2) pursuant to which Sheriff can return goods if “of the opinion” appropriate to do so—Manner in which Sheriff exercised discretion can only be challenged by application for judicial review.
Income Tax Act (Re) (ITA‑12276‑02, ITA‑8992‑04, ITA‑13404‑04, ITA‑13163‑04, GST‑4304‑04, 2007 FC 1085, Heneghan J., order dated 22/10/07, 21 pp.)