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     A-651-96


QUÉBEC, QUEBEC, THIS 10th DAY OF FEBRUARY 1997


CORAM:              THE HONOURABLE MR. JUSTICE MARCEAU

             THE HONOURABLE MR. JUSTICE HUGESSEN

             THE HONOURABLE MADAME JUSTICE DESJARDINS




BETWEEN:              CLAUDE BOULANGER,

     Applicant,


             - AND -


             DEPARTMENT OF NATIONAL REVENUE,

     Respondent,


             - AND -


             LE GROUPE DE PRESSE BELLAVANCE INC.,

     Intervener.




     J U D G M E N T




     The application for judicial review is dismissed.




     Louis Marceau

                                     J.A.


Certified true translation



C. Delon, LL.L.



     A-651-95



CORAM:          MARCEAU J.A.

         HUGESSEN J.A.

         DESJARDINS J.A.




BETWEEN:             


     CLAUDE BOULANGER,

     Applicant,


     - and -


     DEPARTMENT OF NATIONAL REVENUE,

     Respondent,


     - and -


     LE GROUPE DE PRESSE BELLAVANCE INC.,

     Intervener.










Hearing held at Québec, Quebec, on Monday, February 10, 1997.

Judgment delivered from the bench on Monday, February 10, 1997.









REASONS FOR JUDGMENT OF THE COURT BY:      MARCEAU J.A.


     A-651-95



CORAM:          MARCEAU J.A.

         HUGESSEN J.A.

         DESJARDINS J.A.




BETWEEN:             


     CLAUDE BOULANGER,

     Applicant,


     - and -


     DEPARTMENT OF NATIONAL REVENUE,

     Respondent,


     - and -


     LE GROUPE DE PRESSE BELLAVANCE INC.,

     Intervener.





     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the bench at Québec, Quebec,

     on Monday, February 10, 1997)


MARCEAU J.A.


     To succeed on an application for judicial review, the applicant must show that the decision a quo is based on an error of law or a perverse or inaccurate view of the fact situation. In our opinion, there is no error of law here, and it certainly cannot be said that there was a perverse or capricious view of the facts. Clearly, the distinction between a contract of service, which creates an employer-employee relationship within the meaning of the Unemployment Insurance Act, and what is called a contract for services, in which no such relationship is created, and under which the person who hires out services retains his or her independence in terms of the manner in which his or her obligations will be performed, can still give rise to problems in practice, having regard to the host of fact situations that may arise, and it would be wrong to think that these problems can be solved by applying simple, rigid formulae. What the case law provides on this point are guides. Ultimately, a case must be analyzed as a whole. For that reason, we believe that the analysis done by the trial judge is not open to criticism. No doubt she did start with a prima facie impression, but there is nothing improper in that when the analysis done to verify that impression is systematic and based on all the evidence. In our view, that is what was done here. We do not see how and on what basis we could intervene.

     The application will be dismissed.


     "Louis Marceau"

     J.A.




Certified true translation




C. Delon, LL.L.



     FEDERAL COURT OF APPEAL


     A-651-95


BETWEEN:



     CLAUDE BOULANGER,

     Applicant,


     - and-


     MINISTER OF NATIONAL REVENUE,

     Respondent,


     LE GROUPE DE PRESSE

     BELLAVANCE INC.,

     Intervener.




    

     REASONS FOR JUDGMENT

     OF THE COURT

    

     FEDERAL COURT OF CANADA

     COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD



COURT FILE NO:      A-651-95


STYLE OF CAUSE:      Claude Boulanger v. Department of National Revenue et al.

PLACE OF HEARING:      Montréal, Quebec


DATE OF HEARING:      February 10, 1997


REASONS FOR JUDGMENT OF THE COURT (Marceau, Hugessen & Desjardins JJ.A.)


DELIVERED FROM THE BENCH BY:      Marceau J.A.





APPEARANCES:


Valère M. Gagné                      FOR THE APPLICANT


Louis Tasse                      FOR THE RESPONDENT


Christian Boudreau                      FOR THE INTERVENER




SOLICITORS OF RECORD:


Valère M. Gagné

Rimouski, Quebec

Ste-Foy, Quebec                      FOR THE APPLICANT


George Thomson

Deputy Attorney General of Canada

Ottawa, Ontario                      FOR THE RESPONDENT


Gendreau, Roy, Beaulieu et Carrier

Rimouski, Quebec                      FOR THE INTERVENER

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