Federal Court of Appeal Decisions

Decision Information

Propriétés Belcourt Inc. v. Canada (National Revenue)

Court (s) Database Federal Court of Appeal Decisions
Date 2009-11-18
Neutral citation 2009 FCA 334
File numbers A-540-08

Decision Content

 

Date: 20091118

Dockets: A-540-08A, A-540-08B,

A-540-08C, A-540-08D,

A-540-08E, A-540-08F,

A-540-08G

 

Citation: 2009 FCA 334

 

CORAM:       BLAIS C.J.

                        NOËL J.A.

                        TRUDEL J.A.

 

A-540-08A

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

LINA VACCARO

 

Intervener at Trial

 

 

A-540-08B

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

DONALD TAILLEFER

 

Intervener at Trial

 

 

A-540-08C

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

SUKHY BASRA

 

Intervener at Trial

 

 

A-540-08D

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

MARC G. RANGER

Intervener at Trial

 

 

A-540-08E

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

LOUISE DINEEN LABRECQUE

 

Intervener at trial

 

 

A-540-08F

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

WILLIAM BUMBRAY

 

Intervener at Trial

 

 

A-540-08G

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

ROBERT BAILLARGEON

 

Intervener at Trial

 

 

Hearing held at Montréal, Quebec, on November 18, 2009.

Judgment delivered from the Bench at Montréal, Quebec, on November 18, 2009.

 

REASONS FOR JUDGMENT OF THE COURT BY:                                                      NOËL J.A.

 

 

Date: 20091118

Dockets: A-540-08A, A-540-08B,

A-540-08C, A-540-08D,

A-540-08E, A-540-08F,

A-540-08G

 

Citation: 2009 FCA 334

 

CORAM:       BLAIS C.J.

                        NOËL J.A.

                        TRUDEL J.A.

 

A-540-08A

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

LINA VACCARO

 

Intervener at Trial

 

 

A-540-08B

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

DONALD TAILLEFER

 

Intervener at Trial

 

 

A-540-08C

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

SUKHY BASRA

 

Intervener at Trial

 

 

A-540-08D

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

MARC G. RANGER

Intervener at Trial

 

 

A-540-08E

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

LOUISE DINEEN LABRECQUE

 

Intervener at trial

 

 

A-540-08F

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

WILLIAM BUMBRAY

 

Intervener at Trial

 

 

A-540-08G

BETWEEN:

LES PROPRIÉTÉS BELCOURT INC.

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

 

and

 

ROBERT BAILLARGEON

 

Intervener at Trial

 

 

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Montréal, Quebec, on November 18, 2009)

 

NOËL J.A.

[1]               Les Propriétés Belcourt Inc. (the appellant) is appealing seven decisions of Justice Favreau of the Tax Court of Canada (TCC judge) dismissing the appeals under subsection 103(1) of the Employment Insurance Act, S.C. 1996, c. 23, and confirming, on the basis of common evidence and in accordance with the same reasons, the Minister’s decisions determining that the interveners Lina Vaccaro (A-540-08A), Donald Taillefer (A-540-08B), Sukhy Basra (A-540-08C), Marc G. Ranger (A-540-08D), Louise Dineen Labrecque (A-540-08E), William Bumbray (A‑540‑08F) and Robert Baillargeon (A-540-08G) were employed by the appellant in insurable employment.

 

[2]               These reasons will be filed in A-540-08A, and a copy hereof will be entered in the other files as reasons for judgment.

 

[3]               Despite the valiant efforts of counsel for the appellant, we were not satisfied that the TCC judge made any error that would warrant the intervention of this Court.

 

[4]               The seven appeals will be dismissed with one set of costs in this Court and in the Tax Court of Canada.

 

 

“Marc Noël”

J.A.

 

 

 

 

 

 

 

Certified true translation

Tu-Quynh Trinh

 

FEDERAL COURT OF APPEAL

 

NAMES OF COUNSEL AND SOLICITORS OF RECORD

 

 

 

DOCKETS:                                                                A-540-08A, A-540-08B, A-540-08C,

A-540-08D, A-540-08E, A-540-08F,

A-540-08G

 

(APPEAL OF JUDGMENTS OF THE HONOURABLE MR. JUSTICE RÉAL FAVREAU OF THE TAX COURT OF CANADA, DATED SEPTEMBER 26, 2008, DOCKET NOS. 2007-2451(EI), 2007-3762(EI), 2007-3765(EI), 2007-3766(EI), 2007‑3767(EI), 2007-3768(EI) AND 2007-3769(EI).)

 

STYLE OF CAUSE:                                      Les Propriétés Belcourt Inc. and Minister of National Revenue and Lina Vaccaro

Les Propriétés Belcourt Inc. and Minister of National Revenue and Donald Taillefer

Les Propriétés Belcourt Inc. and Minister of National Revenue and Sukhy Basra

Les Propriétés Belcourt Inc. and Minister of National Revenue and Marc G. Ranger

Les Propriétés Belcourt Inc. and Minister of National Revenue and Louise Dineen Labrecque

Les Propriétés Belcourt Inc and Minister of National Revenue and William Bumbray

Les Propriétés Belcourt Inc. and Minister of National Revenue and Robert Baillargeon

 

 

PLACE OF HEARING:                                                        Montréal, Quebec

 

 

DATE OF HEARING:                                                          November 18, 2009

 

 

REASONS FOR JUDGMENT OF THE COURT BY:       BLAIS C.J., NOËL, TRUDEL JJ.A.

 

 

DELIVERED FROM THE BENCH BY:                            NOËL J.A.

 

DATED:                                                                                 November 18, 2009

 

 

APPEARANCES:

Benoît Larose

FOR THE APPELLANT

 

Christina Ham

Claude Lamoureux

 

FOR THE RESPONDENT

 

SOLICITORS OF RECORD:

Roussin Larose s.n.

Montréal, Quebec

 

FOR THE APPELLANT

 

John H. Sims, Q.C.

Deputy Attorney General of Canada

FOR THE RESPONDENT

 

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