Civil Section Minutes 2007

Inter-Jurisdictional Enforcement of Tax Judgments

Uniform Act and Commentaries

Presenter: Vincent Pelletier, Directorate of Research and Ministerial Legislation, Ministry of Justice, Québec

M. Pelletier noted in his verbal report that this is the 3rd year this matter has been on the agenda of the Conference and provided a brief history. Frédérique Sabourin had presented a Report at the 2005 meeting of the Conference, at which time differing views were expressed as to whether tax judgments given by Canadian courts are included in the definition of “Canadian judgment” appearing in the Uniform Canadian Enforcement of Judgments and Decrees Amendment. M. Pelletier presented a follow-up Report to the Conference in 2006, in which it was recommended that, to remove any doubt, section 1 of the Uniform Act be amended to specifically include tax judgments and that the term “tax judgment” include certificates registered in respect of an amount payable under a tax law that have the same effect as a judgment. The Conference passed a resolution “that the Working Group continue and that it consider the issues raised in the Report and the directions of the Conference, and prepare a draft Act and commentaries for consideration at the 2007 meeting.” M. noted that clarity on this issue would benefit all jurisdictions and that Revenue Québec remains very interested in this issue.


Gail Mildren (Manitoba) noted that the Tax Administrators Association of Canada would be meeting the next week, and that this matter was on their agenda. Natalie Giassa (Federal Government) asked whether the Conference could postpone its decision until after that meeting. M. Pelletier agreed that some additional time would be needed to discuss this issue with tax authorities and to obtain input from the upcoming Tax Administrators Association’s meeting. Differing views as to whether the Uniform Act is uncertain were expressed.


THAT the Uniform Canadian Enforcement of Judgments and Decrees Amendment (#2) Act and commentaries be approved in principle;

THAT following the meeting of the Tax Administrators Association of Canada and consultations by the jurisdictional representatives with their jurisdictional experts, and should no change to the Uniform Act and commentaries as considered by the Conference be required and should the Civil Section Steering Committee consider it appropriate; the Uniform Canadian Enforcement of Judgments and Decrees Amendment (#2) Act, and commentaries, be circulated to the jurisdictional representatives. Unless two or more objections are received by the Executive Director of the Conference by a date to be determined by the Steering Committee, but no later than December 31, 2007, the draft Act should be taken as adopted as a uniform Act and recommended to the jurisdictions for enactment.

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