Date: 19980319
Docket: A-650-97
MONTRÉAL, QUEBEC, THE 19th DAY OF MARCH 1998
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN:
EDGAR SÉNÉCHAL
Applicant
AND:
MINISTER OF NATIONAL REVENUE
Respondent
J U D G M E N T
The application for judicial review is dismissed.
Pierre Denault
J.A.
Certified true translation
Peter Douglas
Docket: A-650-97
CORAM: DENAULT J.A.
DESJARDINS J.A.
CHEVALIER D.J.
BETWEEN:
EDGAR SÉNÉCHAL
Applicant
AND
MINISTER OF NATIONAL REVENUE
Respondent
Hearing held at Montréal on Thursday, March 19, 1998
Judgment delivered at Montréal on Thursday, March 19, 1998
REASONS FOR JUDGMENT OF THE COURT BY: DENAULT J.A.
Date: 19980319
Docket: A-650-97
CORAM: DENAULT J.A.
DESJARDINS J.A.
CHEVALIER D.J.
BETWEEN:
EDGAR SÉNÉCHAL
Applicant
AND:
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal
on Thursday, March 19, 1998)
DENAULT J.A.
[1] We are all of the view that this application for judicial review must fail.
[2] Considering the presumed facts the Minister relied on in rendering his decision and the evidence the judge of the Tax Court of Canada had before him, it was open to him to deal with the tests, including that of control, used to distinguish between a contract for services and a contract of employment under paragraph 3(1)(a) of the Unemployment Insurance Act even in the absence of evidence relating to paragraph 3(2)(d) of the Act.
[3] The application for judicial review will be dismissed.
Pierre Denault
J.A.
MONTRÉAL, QUEBEC
March 19, 1998
Certified true translation
Peter Douglas
FEDERAL COURT OF APPEL
Date: 19980319
Docket: A-650-97
Between:
EDGAR SÉNÉCHAL
Applicant
AND:
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-650-97
STYLE OF CAUSE: EDGAR SÉNÉCHAL
Applicant
AND
MINISTER OF NATIONAL REVENUE
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: March 19, 1998
REASONS FOR JUDGMENT OF THE COURT (THE HONOURABLE MR. JUSTICE DENAULT, THE HONOURABLE MADAME JUSTICE DESJARDINS AND THE HONOURABLE DEPUTY JUSTICE CHEVALIER)
DELIVERED FROM THE BENCH BY: The Honourable Mr. Justice Denault
Dated: March 19, 1998
APPEARANCES:
Gilbert Nadon for the applicant
| Marie Bélanger for the respondent |
- 2 - A-650-97
SOLICITORS OF RECORD:
Campeau, Ouellet, Nadon, Barabé for the applicant
& Associés
Montréal, Quebec
George Thomson for the respondent
Deputy Attorney General of Canada
Ottawa, Ontario