Buck ( Re )
ITA-5021-95 / ITA-1325-96
Hargrave P.
21/2/97
5 pp.
Seizure of goods, chattels, lands and shares pursuant to certificates registered by M.N.R. for tax debt of $46,000-Motion to prevent seizure of goods and to have class "A" shares in own company returned in order to be able to get on with business, alleging debt adequately secured by reason of equity in seized home-Court must make certain of proper balance between creditor's right to payment and debtor's right not to be abused by excess of recovery procedures-On balance, actions of Crown, to secure debt against home and then find a more manageable asset against which to execute, fair and reasonable-Crown has not been hasty in its procedure, but has allowed time for taxpayer to make payment-Motion dismissed.