A-181-96
QUÉBEC, QUEBEC, THIS 29th DAY OF APRIL 1997
CORAM: THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN: CLAUDINE CHOUINARD,
Applicant,
- AND -
MINISTER OF NATIONAL REVENUE,
Respondent,
-and-
| CANADA EMPLOYMENT AND IMMIGRATION COMMISSION, |
-and-
| DEPUTY ATTORNEY GENERAL OF CANADA, |
-and-
| PÊCHERIES J.M. SWEENEY INC., |
Mis en cause.
J U D G M E N T
The application is allowed, the decision of the Tax Court is set aside and the matter is referred back to another judge of the Tax Court for redetermination.
James K. Hugessen
J.A.
Certified true translation
C. Delon, LL.L.
A-181-96
CORAM: THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN: CLAUDINE CHOUINARD,
Applicant,
- AND -
MINISTER OF NATIONAL REVENUE,
Respondent,
-and-
| CANADA EMPLOYMENT AND IMMIGRATION COMMISSION, |
-and-
| DEPUTY ATTORNEY GENERAL OF CANADA, |
-and-
| PÊCHERIES J.M. SWEENEY INC., |
Mis en cause.
Hearing held at Québec, Quebec, on Tuesday, April 29, 1997.
Judgment delivered from the bench on April 29, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A.
A-181-96
CORAM: THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN: CLAUDINE CHOUINARD,
Applicant,
- AND -
MINISTER OF NATIONAL REVENUE,
Respondent,
-and-
| CANADA EMPLOYMENT AND IMMIGRATION COMMISSION, |
-and-
| DEPUTY ATTORNEY GENERAL OF CANADA, |
-and-
| PÊCHERIES J.M. SWEENEY INC., |
Mis en cause.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Québec
on Tuesday, April 29, 1997)
DÉCARY J.A.
The Deputy Judge of the Tax Court of Canada concluded that there was no contract of employment because, in his opinion, the contract in question was a contract of "convenience" entered into to enable the applicant to qualify for unemployment insurance benefits.
As a result of that conclusion, which is patently erroneous,1 the judge failed to determine the real questions in issue.
Accordingly, the application for judicial review will be allowed, the decision of the Deputy Judge of the Tax Court of Canada will be set aside and the matter will be referred back to the Tax Court for redetermination by another judge.
Robert Décary
J.A.
Certified true translation
C. Delon, LL.L.
Federal Court of Canada
Court file No. A-181-96
between
CLAUDINE CHOUINARD,
Applicant,
- AND -
MINISTER OF NATIONAL REVENUE,
Respondent,
-and-
CANADA EMPLOYMENT AND IMMIGRATION COMMISSION,
-and-
DEPUTY ATTORNEY GENERAL OF CANADA,
-and-
PÊCHERIES J.M. SWEENEY INC.,
Mis en cause.
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-181-96
STYLE OF CAUSE: CLAUDINE CHOUINARD,
Applicant,
- AND -
MINISTER OF NATIONAL REVENUE,
Respondent,
-and-
| CANADA EMPLOYMENT AND IMMIGRATION COMMISSION, |
-and-
| DEPUTY ATTORNEY GENERAL OF CANADA, |
-and-
| PÊCHERIES J.M. SWEENEY INC., |
Mis en cause.
PLACE OF HEARING: Québec, Quebec
REASONS FOR JUDGMENT
OF THE COURT BY: The Honourable Mr. Justice Hugessen
The Honourable Mr. Justice Décary
The Honourable Deputy Justice Chevalier
DATED: April 29, 1997
APPEARANCES:
Gilbert Nadon For the applicant
Martin Gentile For the respondent
SOLICITORS OF RECORD:
| CAMPEAU, OUELLET, NADON, BARABÉ, CYR, RAINVILLE, DE MERCHANT, BERNSTEIN, COUSINEAU |
1406 rue Beaudry
P.O. Box 95
Station "C"
Montréal, Quebec
H2L 4J7 For the applicant
DEPARTMENT OF JUSTICE
Guy-Favreau Complex
200 René-Lévesque Blvd. West
East Tower, 9th floor
Montréal, Quebec
H2Z 1X4 For the respondent
__________________1 Lang v. Minister of National Revenue, A-246-96, April 28, 1997, F.C.A., unreported.