Date: 20000612
Docket: A-510-98
CORAM: THE HONOURABLE MADAM JUSTICE DESJARDINS
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
THE HONOURABLE MR. JUSTICE NOËL
BETWEEN:
CONCIERGERIE MICHEL JOBIN
(CMJ) INC.
Applicant
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
LILIANE GAGNÉ
Intervenor
Docket: A-511-98
BETWEEN:
CONCIERGERIE MICHEL JOBIN
(CMJ) INC.
Applicant
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
SERGE JOBIN
Intervenor
Hearing held in Québec, Quebec, Monday, June 12, 2000
Judgment rendered in Québec, Quebec, Monday, June 12, 2000
REASONS FOR JUDGMENT BY: DESJARDINS J.A.
Date: 20000612
Docket: A-510-98
CORAM: THE HONOURABLE MADAM JUSTICE DESJARDINS
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
THE HONOURABLE MR. JUSTICE NOËL
BETWEEN:
CONCIERGERIE MICHEL JOBIN
(CMJ) INC.
Applicant
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
LILIANE GAGNÉ
Intervenor
Docket: A-511-98
BETWEEN:
CONCIERGERIE MICHEL JOBIN
(CMJ) INC.
Applicant
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
SERGE JOBIN
Intervenor
REASONS FOR JUDGMENT OF THE COURT
(Pronounced at the hearing in Québec, Quebec
Monday, June 12, 2000)
DESJARDINS J.A.
[1] This judgment applies in both cases A-510-98 and A-511-98, since these two applications for judicial review were heard simultaneously.
[2] Notwithstanding the excellent submissions made to us by Ms. Lapierre, we have been unable to find in the judgments of the Tax Court of Canada any of the errors cited by the applicant and the intervenors in relation to the application of subparagraph 3(2)(c)(ii) of the Unemployment Insurance Act.1
[3] The deputy judge of the Tax Court of Canada, after hearing the evidence, concluded that the facts on which the Minister had relied in his reply to the notice of appeal had not been refuted. Furthermore, the deputy judge held, the Minister had considered all of the relevant circumstances, as he was required to do under the case law of our Court.2
[4] Consequently, there is no reason to intervene.
[5] The two applications for judicial review will therefore be dismissed, with costs in only one of the two proceedings.
| Alice Desjardins |
| J.A. |
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
FEDERAL COURT OF APPEAL
Date: 20000612
Docket: A-510-98
BETWEEN:
CONCIERGERIE MICHEL JOBIN
(CMJ) INC.
Applicant
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
LILIANE GAGNÉ
Intervenor
Docket: A-511-98
BETWEEN:
CONCIERGERIE MICHEL JOBIN
(CMJ) INC.
Applicant
- AND -
THE MINISTER OF NATIONAL REVENUE
Respondent
- AND -
SERGE JOBIN
Intervenor
REASONS FOR JUDGMENT
| FEDERAL COURT OF CANADA |
| APPEAL DIVISION |
| NAMES OF COUNSEL AND SOLICITORS OF RECORD |
| FILE NO:A-510-98 and A-511-98 |
| STYLE: |
| CONCIERGERIE MICHEL JOBIN |
| (CMJ) INC. |
| Applicant |
| - AND - |
| THE MINISTER OF NATIONAL REVENUE |
| Respondent |
| - AND - |
| LILIANE GAGNÉ |
| Intervenor |
| Docket: A-511-98 |
| BETWEEN: |
| CONCIERGERIE MICHEL JOBIN |
| (CMJ) INC. |
| Applicant |
| - AND - |
| THE MINISTER OF NATIONAL REVENUE |
| Respondent |
| - AND - |
| SERGE JOBIN |
| Intervenor |
| PLACE OF HEARING:Québec, Quebec |
| DATE OF HEARING:June 12, 2000 |
| REASONS FOR JUDGMENT |
| OF THE COURT BY: Desjardins J.A. |
| DATED: June 12, 2000 |
| APPEARANCES: |
| Vicky Lapierre for the applicant |
| Roger Roy for the respondent |
| SOLICITORS OF RECORD: |
| Morris Rosenberg |
| Deputy Attorney General of Canada for the applicant |
| DESROSIERS, RICARD |
| and LAPIERRE, advocates |
| Montréal, Quebec for the respondent |
1 R.S.C. 1985, c. U-1.
2 Attorney General of Canada v. Jencan Ltd. (June 24, 1997), A-599-96 (F.C.A.) Francine Légaré v. The Minister of National Revenue (May 28, 1999), A-392-98 (F.C.A.) Lyne Pérusse v. The Minister of National Revenue (March 10, 2000), A-722-97 (F.C.A.)