Date: 20031127
Docket: A-102-03
PELLETIER J.A.
MALONE J.A.
BETWEEN:
GROWER DIRECT FRESH CUT FLOWERS INC.
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Winnipeg, Manitoba, on November 27, 2003.
Judgment delivered from the Bench at Winnipeg, Manitoba, on November 27, 2003.
REASONS FOR JUDGMENT BY: MALONE J.A.
Date: 20031127
Docket: A-102-03
PELLETIER J.A.
MALONE J.A.
BETWEEN:
GROWER DIRECT FRESH CUT FLOWERS INC.
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Winnipeg, Manitoba, on November 27, 2003)
MALONE J.A.
[1] We have not been persuaded that Tax Court Judge J.E. Hershfield incorrectly applied the law to the facts of this case or that his decision was made based on erroneous findings of fact and without regard to all the material in evidence.
[2] In our view, in considering all of the evidence, the Tax Court Judge correctly concluded that the Minister's decision as to the insurable employment of Christopher Kerr was reasonable.
[3] We would also observe that in considering whether an employment contract is substantially similar to one negotiated by parties acting at arm's length, all of the elements of the employment contract under scrutiny are to be considered.
[4] We would dismiss the application for judicial review with costs.
"B. Malone"
J.A
.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-102-03
STYLE OF CAUSE: Grower Direct Fresh Cut Flowers Inc. v. The Minister of National Revenue
PLACE OF HEARING: Winnipeg, Manitoba
DATE OF HEARING: November 27, 2003
REASONS FOR JUDGMENT OF THE COURT: SEXTON J.A., PELLETIER J.A. MALONE J.A.
DELIVERED FROM THE BENCH BY: MALONE J.A.
APPEARANCES:
|
Deryk Coward |
FOR THE APPLICANT
|
|
Brooke Sittler Department of Justice 211 Bank of Montreal Bldg 10199 - 101 Street Edmonton, AB T5J 3Y4 |
FOR THE RESPONDENT |
SOLICITORS OF RECORD:
|
D'Arcy & Deacon Barristers & Solicitors 1200 - 330 St. Mary Avenue Winnipeg, MB R3C 4E1 |
FOR THE APPLICANT
|
|
Morris Rosenberg Deputy Attorney General of Canada |
FOR THE RESPONDENT |