Date: 19980528
Docket: A-762-97
QUÉBEC, QUEBEC, THE 26th DAY OF MAY 1998
Coram: THE HONOURABLE MR. JUSTICE MARCEAU
| THE HONOURABLE MADAME JUSTICE DESJARDINS |
| THE HONOURABLE MR. JUSTICE LÉTOURNEAU |
Between:
PAUL BERNARD
Applicant
- and -
ATTORNEY GENERAL OF CANADA
Respondent
JUDGMENT
This application for judicial review is dismissed.
Louis Marceau
J.A.
Certified true translation
Peter Douglas
Date: 19980528
Docket: A-762-97
Coram: MARCEAU J.A.
Between:
PAUL BERNARD
Applicant
- and -
ATTORNEY GENERAL OF CANADA
Respondent
Hearing held at Québec on Tuesday, May 26, 1998.
Judgment delivered from the bench at Québec on Tuesday, May 26, 1998.
REASONS FOR JUDGMENT OF THE COURT DESJARDINS J.A.
Date: 19980528
Dossier: A-762-97
Coram: MARCEAU J.A.
Between:
PAUL BERNARD
Applicant
- and -
ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Québec on Tuesday, May 26, 1998)
DESJARDINS J.A.
[1] We do not see how we could interfere with this decision of the Tax Court of Canada, which dismissed the applicant"s appeal from the decision of the Minister of National Revenue that the applicant was not employed in insurable employment under paragraphs 3(1)(a ) and 3(2)(d) of the Unemployment Insurance Act.1
[2] The Judge of the Tax Court of Canada properly instructed himself on the law and made no error with respect to the applicable principles.
[3] His finding that there was no relationship of subordination between the applicant and the payer was supported by the evidence as a whole. What matters in the case at bar is not isolated facts but rather the overall impression which the evidence left in the Judge"s mind.
[4] The application for judicial review will therefore be dismissed.
Alice Desjardins
J.A.
Certified true translation
Peter Douglas
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO.: A-762-97
STYLE OF CAUSE: Paul Bernard v. Attorney General of
Canada
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: May 26, 1998
REASONS FOR JUDGMENT
OF THE COURT: Marceau, Desjardins, Létourneau, JJ.A.
DELIVERED FROM THE BENCH BY: Desjardins, J.A.
APPEARANCES:
Jérôme Carrier for the applicant
Anne-Marie Boutin for the respondent
SOLICITORS OF RECORD:
Rochon, Belzile, Carrier, Auger & Associés
Québec, Quebec for the applicant
George Thomson
Deputy Attorney General of Canada for the respondent
Ottawa, Ontario
__________________
1 R.S.C., 1985, c. U-1.
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