Bain v. Rosen, (1984) 3 O.A.C. 37 (DC)

• Judge: J. Holland, J.
• Court: Superior Court of Justice of Ontario (Canada)
• Case Date: March 23, 1984
• Jurisdiction: Ontario
• Citations: (1984), 3 O.A.C. 37 (DC)

Bain v. Rosen (1984), 3 O.A.C. 37 (DC)

MLB headnote and full text

Bain et al. (judgment creditor-respondents) v. Rosen (judgment debtor-appellant) and Erie Meat Markets Ltd. (garnishee-appellant)

Indexed As: Bain et al. v. Rosen and Erie Meat Markets Ltd.

Ontario Divisional Court

J. Holland, J.

March 23, 1984.

Summary:

The wages of an employee were garnisheed by a judgment creditor. The employer deducted from the non-exempt wages the amount due under a "third party demand" (under the Income Tax Act) and remitted the balance to the judgment creditor.

On appeal the Provincial Court held that the calculation by the employer was in error. The judgment debtor and the employer appealed.

The Ontario Divisional Court allowed the appeal and held that the employer made the proper deductions.

Creditors and Debtors - Topic 4264

Garnishment by creditor - Debt due or accruing due, calculation of - The wages of an employee were garnisheed by a judgment creditor - The employer deducted from the non-exempt wages the amount due under a "third party demand" (under the Income Tax Act) and remitted the balance to the judgment creditor - The Ontario Divisional Court affirmed the employer's method and deductions.

Statutes Noticed:

Income Tax Act, S.C. 1970-71-72, c. 63, sect. 222 [para. 4]; sect. 224(1).

Counsel:

A.S. Schorr, for the appellants;

J. Wiensenfeld, for the respondents.

This appeal was heard by J. Howland, J., of the Ontario Divisional Court. The decision of J. Howland, J., was released on March 23, 1984.