- Parties: The applicant was His Majesty the King in Right of Canada as represented by the Minister of National Revenue. The respondent was Travis Allen Wilson. 

- Subject Matter: The respondent owed personal tax debt to the Minister of National Revenue. The minister certified this debt, obtained seizure and sale writs, and registered them in the personal property registry. On Oct. 5, 2023, Consolidated Civil Enforcement Inc. attended the respondent’s personal residence in Whitecourt, Alberta to seize personal property under s. 54(b) of Alberta’s Civil Enforcement Act, 2000. The minister moved for the seizure and sale of some of the items listed in the seizure notice to proceed despite objections. The minister asked the court to find that the seized items were property of the respondent and not of TA Wilson Industrial Service Ltd., which would allow the minister to proceed with the seizure and sale of these items. 

- Ruling: The court held that seven of the serial numbered seized items were the respondent’s property such that the minister could proceed with the seizure and sale process of these items. The court directed the amendment of the notice of seizure to strike the following item, which was conceded to be too broadly worded: “all other personal property of the debtor.” 

- Date: The hearing was set on July 2, 2024. The court released its decision on Jan. 7, 2025. 

- Venue: This was a federal case before the Federal Court. 

- Amount: The court awarded no costs.