Mintzer v. Canada
T-1768-94
Rothstein J.
1/2/95
4 pp.
Application for summary judgment -- Plaintiff alleging unlawful seizure of Canada Pension Plan monies -- Seizures originally effected to recover debt owed for 1986 to 1991 for unpaid income taxes -- Parties agreed no income tax monies owing for that period as plaintiff not resident of Canada during period -- Whether Canada Pension Plan monies should apply to income tax allegedly owing from 1970's genuine issue for trial -- Plaintiff's Canada Pension Plan payments retained based on Income Tax Act, s. 224.1 providing where person indebted to Her Majesty, Minister may require retention of amount by way of deduction or set-off -- Plaintiff alleging Canada Pension Plan payments insulated from seizure action by virtue of Canada Pension Plan, s. 65 providing any transaction purporting to attach benefit void, and s. 108(3) providing shall be paid out of Consolidated Revenue Fund and charged to Canada Pension Plan Account all amounts payable under Act as benefits -- Deduction or set-off under ITA, s. 224.1 between Her Majesty and recipient of monies from Her -- Assignment, charge, attachment or security envisaged by CPP, s. 65(1) to be given or exercised by third party, pertaining to monies payable by Her Majesty as benefit under Canada Pension Plan to recipient thereof -- S. 65(1) not affecting right of deduction or set-off in ITA, s. 224.1 -- Amounts payable in respect of Canada Pension Plan may be retained by way of deduction or set-off by Minister under s. 224.1 -- Plaintiff's arguments based on ss. 65(1), 108(3)(a) without merit -- Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 224.1 -- Canada Pension Plan, R.S.C., 1985, c. C-8, ss. 65, 108(3)(a).