Date: 20030122
Docket: A-345-00
Neutral citation: 2003 FCA 32
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
FERNAND HUARD
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
Defendant
Hearing held at Québec, Quebec on January 22, 2003.
Judgment from the bench at Québec, Quebec on January 22, 2003.
REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A.
Date: 20030122
Docket: A-345-00
Neutral citation: 2003 FCA 32
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
FERNAND HUARD
Plaintiff
and
THE MINISTER OF NATIONAL REVENUE
Defendant
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Québec, Quebec
on January 22, 2003.)
LÉTOURNEAU J.A.
[1] This appeal is from a decision by a deputy judge of the Tax Court of Canada on a question of the insurability of employment, rendered without giving sufficient reasons, although s. 103(3) of the Employment Insurance Act, S.C. 1996, c. 23, imposes on a judge the duty to give reasons.
[2] For the reasons given in Hervey Bouchard v. AGC, A-425-01, and Les Entreprises Forestières Hervey Bouchard Inc. v. AGC, A-426-01, involving another deputy judge and subject to the same deficiency, the application for judicial review will be allowed with costs, the deputy judge's decision reversed and the matter referred back to the Chief Judge of the Tax Court of Canada or a judge appointed by him for re-hearing.
[3] Having said that, we feel sympathy for Mr. Huard, who for lack of financial resources had to appear alone before this Court and represent himself. We deplore the fact that, unless an out-of-court settlement is made, he will be obliged to bear the costs of a re-hearing without any blame attaching to him or indeed to the defendant.
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Gilles Létourneau
J.A. |
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
FEDERAL COURT OF CANADA
APPEAL DIVISION
SOLICITORS OF RECORD
FILE: A-345-00
STYLE OF CAUSE: FERNAND HUARD v. THE MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: QUÉBEC, QUEBEC
DATE OF HEARING: January 22, 2003
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NADON J.A.
REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A.
DATE OF REASONS: January 22, 2003
APPEARANCES:
Fernand Huard FOR HIMSELF
Johanne M. Boudreau FOR THE DEFENDANT
SOLICITORS OF RECORD:
Fernand Huard FOR HIMSELF
Department of Justice Canada FOR THE DEFENDANT
Montréal, Quebec