Date: 20000517
Docket: A-125-99
| CORAM: DÉCARY J.A. |
| LÉTOURNEAU J.A. |
| NÖEL J.A. |
BETWEEN:
DENIS VINCENT
Applicant
- and -
MINISTER OF NATIONAL REVENUE
Respondent
Hearing held at Montréal, Quebec, on Wednesday, May 17, 2000
Judgment delivered at Montréal, Quebec, on Wednesday, May 17, 2000
REASONS FOR JUDGMENT OF THE COURT: DÉCARY J.A.
Date: 20000517
Docket: A-125-99
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
DENIS VINCENT
Applicant
- and -
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal,
Quebec, on Wednesday, May 17, 2000)
DÉCARY J.A.
[1] Despite our sympathy for the applicant and Mr. Boisselle's able argument, we are bound by the precedents of this Court. The time limit under the Employment Insurance Act (the Act) to appeal a decision on the insurability of employment has fortunately become less strict on account of the 1998 amendment to section 103 of the Act. However, this
Page: 2
amendment was not in force when the applicant commenced this proceeding.
[2] The application for judicial review will be dismissed without costs.
Robert Décary
J.A.
Certified true translation
Peter Douglas
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| COURT FILE NO.: A-125-99 |
| STYLE OF CAUSE: DENIS VINCENT |
Applicant
| - and - |
| MINISTER OF NATIONAL REVENUE |
Respondent
| PLACE OF HEARING: MONTRÉAL, QUEBEC |
| DATE OF HEARING: WEDNESDAY, MAY 17, 2000 |
REASONS FOR JUDGMENT OF THE COURT DELIVERED FROM THE BENCH BY DÉCARY J.A.
| APPEARANCES: Marc Boisselle |
For the applicant
| Marie-Andrée Legault |
For the respondent
| SOLICITORS OF RECORD: Clair, Laplante, Côté |
| Avocats |
| 1320 Lemire Boulevard |
| Drummondville, Quebec |
| J2C 7W5 |
| For the applicant |
| Morris Rosenberg |
| Deputy Attorney General of Canada |
| Ottawa, Ontario |
| For the respondent |
| Tax Court of Canada |
| Centennial Tower |
| 200 Kent Street |
| Ottawa, Ontario |
| K1A 0M1 |
| For the Tax Court |
Date: 20000517
Docket: A-125-99
Montréal, Quebec, on Wednesday, May 17, 2000
CORAM: DÉCARY J.A.
LÉTOURNEAU J.A.
NOËL J.A.
BETWEEN:
DENIS VINCENT
Applicant
- and -
MINISTER OF NATIONAL REVENUE
Respondent
JUDGMENT
The application for judicial review is dismissed without costs.
Robert Décary
| J.A. |
Certified true translation
Peter Douglas