Date: 19980513
Docket: A-824-97
MONTRÉAL, QUEBEC, THE 13th DAY OF MAY 1998
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE MR. JUSTICE DÉCARY
BETWEEN:
NICOLE BERNATCHEZ COTÉ
Applicant
AND
MINISTER OF NATIONAL REVENUE
-and-
TRANSPORT EN COMMUN COTÉ INC.
Respondents
J U D G M E N T
The application for judicial review is allowed, the decision of the Tax Court of Canada is set aside and the matter is referred back to it to be retried by a different judge.
Pierre Denault
J.A.
Certified true translation
Peter Douglas
Docket: A-824-97
CORAM: DENAULT J.A.
DESJARDINS J.A.
DÉCARY J.A.
BETWEEN:
NICOLE BERNATCHEZ COTÉ
Applicant
AND
MINISTER OF NATIONAL REVENUE
-and-
TRANSPORT EN COMMUN COTÉ INC.
Respondents
Hearing held at Montréal on Wednesday, May 13, 1998
Judgment delivered at Montréal on Wednesday, May 13, 1998
REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A.
Date: 19980513
Docket: A-824-97
CORAM: DENAULT J.A.
DESJARDINS J.A.
DÉCARY J.A.
BETWEEN:
NICOLE BERNATCHEZ COTÉ
Applicant
AND
MINISTER OF NATIONAL REVENUE
-and-
TRANSPORT EN COMMUN COTÉ INC.
Respondents
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal
on Wednesday, May 13, 1998)
DESJARDINS J.A.
[1] The respondent Minister of National Revenue stated that in view of the decisions of this Court in Linda Dion v. M.N.R. (A-624-97), Louise Gagnon v. M.N.R. (A-625-97) and Christiane Potvin-Gagnon v. M.N.R. (A-626-97), dated April 29, 1998, and in Bonneau and Martin v. M.N.R. and Her Majesty the Queen (A-652-95 and A-653-95), dated February 12, 1997, he no longer intended to argue in the case at bar that the application for judicial review should be dismissed. However, he submitted that we could refer the matter back to the Trial Judge for a new decision and reasons in accordance with subsection 70(2) of the Unemployment Insurance Act.
[2] We cannot accept this suggestion. Considering the Deputy Judge"s treatment of this case and others like it, a well-informed litigant could reasonably apprehend that justice would not be done if the same judge were asked to render a new decision.
[3] This application for judicial review will be allowed, the decision of the Tax Court of Canada will be set aside and the matter will be referred back to it to be retried by a different judge.
Alice Desjardins
J.A.
MONTRÉAL, QUEBEC
May 13, 1998
Certified true translation
Peter Douglas
FEDERAL COURT OF APPEAL
Date: 19980513
Docket: A-824-97
Between:
NICOLE BERNATCHEZ COTÉ
Applicant
AND:
MINISTER OF NATIONAL REVENUE
-and-
TRANSPORT EN COMMUN COTÉ INC.
Respondents
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-824-97
STYLE OF CAUSE: NICOLE BERNATCHEZ COTÉ
Applicant
AND
MINISTER OF NATIONAL REVENUE
-and-
TRANSPORT EN COMMUN COTÉ INC.
Respondents
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: May 13, 1998
REASONS FOR JUDGMENT OF THE COURT (THE HONOURABLE MR. JUSTICE DENAULT, THE HONOURABLE MADAME JUSTICE DESJARDINS AND THE HONOURABLE MR. JUSTICE DÉCARY)
DELIVERED FROM THE BENCH BY: The Honourable Madame Justice Desjardins
Dated: May 13, 1998
APPEARANCES:
Gilbert Nadon for the applicant
| Sylvie Gadoury for the respondents |
- 2 -
SOLICITORS OF RECORD:
Campeau, Ouellet, Nadon, for the applicant
Barabé, Cyr, De Merchant,
Bernstein, Cousineau, Heap,
Palardy
Montréal, Quebec
George Thomson for the respondents
Deputy Attorney General of Canada
Ottawa, Ontario