Date: 20031022
Docket: A-450-01
Citation: 2003 FCA 390
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
ROD JAZRA OP. CHECK-MATE INVESTIGATIONS
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Hearing held at Montréal, Quebec, on October 21, 2003.
Judgment rendered at Montréal, Quebec, on October 22, 2003.
REASONS FOR JUDGMENT: LÉTOURNEAU J.A.
CONCURRED IN BY: NADON J.A.
PELLETIER J.A.
Date: 20031022
Docket: A-450-01
Citation: 2003 FCA 390
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
ROD JAZRA OP. CHECK-MATE INVESTIGATIONS
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
LÉTOURNEAU J.A.
[1] Despite the submissions which Mr. Jazra made for himself and on behalf of Sherrill Novosad, I am not persuaded that the Tax Court of Canada deputy judge erred in dismissing the applicants' appeals.
[2] There was sufficient evidence in the record for him to conclude that the security or investigation officers in question were covered by a contract of service and consequently held insurable employment for the periods at issue.
[3] The deputy judge's findings concerning Ms. Novosad and her joint liability with the real employer to keep records, calculate insurable earnings and make payment of, withhold and remit premiums due, are based on the admissions by Ms. Novosad about the remuneration she paid to Mr. Jazra's employees on the latter's behalf. Those payments, as indicated by the cheques entered in the record, resulted in application of the presumption contained in section 10 of the Insurable Earnings and Collection of Premiums Regulations, SOR/97-33.
[4] For these reasons, I would dismiss the applications for judicial review with one set of costs only. A copy of these reasons will be entered in dockets A-451-01, A-452-01, A-453-01 and A-454-01 in support of the judgments rendered in those cases.
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"Gilles Létourneau"
J.A. |
"I concur.
Marc Nadon J.A."
"I concur.
J.D. Denis Pelletier J.A."
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-450-01
STYLE OF CAUSE: ROD JAZRA OP. CHECK-MATE INVESTIGATIONS
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: October 21, 2003
REASONS FOR JUDGMENT: LÉTOURNEAU J.A.
CONCURRED IN BY: NADON J.A.
PELLETIER J.A.
DATE OF REASONS: October 22, 2003
APPEARANCES:
Rod Jazra FOR THE APPLICANT
Janie Payette FOR THE RESPONDENT
Stéphanie Côté
SOLICITORS OF RECORD:
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Montréal, Quebec