Date: 19980529
Docket: A-809-97
CORAM: MARCEAU J.A.
DESJARDINS J.A.
LÉTOURNEAU J.A.
BETWEEN:
ATTORNEY GENERAL OF CANADA
Applicant
- and -
FRANÇOIS POULIN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Québec, Quebec
on Friday, May 29, 1998)
MARCEAU J.A.
[1] As we just reiterated in delivering judgment in Lamarre,1 the 90-day time limit set by subsection 70(1) of the Unemployment Insurance Act2 is a strict time limit which the Tax Court of Canada is unable to extend, and the legality of the provision of the Tax Court of Canada rules setting the cutoff date for the 90-day time limit is unquestionable.
[2] As a result, the Deputy Judge of the Tax Court of Canada had no choice but to allow the motion to dismiss the appellant"s appeal. The instant application by the Attorney General of Canada to set aside the decision dismissing the Minister of National Revenue"s motion must be allowed.
Louis Marceau
J.A.
Certified true translation
Peter Douglas
Date: 19980529
Docket: A-809-97
CORAM: MARCEAU J.A.
DESJARDINS J.A.
LÉTOURNEAU J.A.
BETWEEN:
ATTORNEY GENERAL OF CANADA
Applicant
- and -
FRANÇOIS POULIN
Respondent
Hearing held at Québec, Quebec on Friday, May 29, 1998.
Judgment delivered from the bench on Friday, May 29, 1998.
REASONS FOR JUDGMENT OF THE COURT
DELIVERED BY: MARCEAU J.A.
FEDERAL COURT OF APPEAL
Date: 19980529
Docket: A-809-97
BETWEEN:
ATTORNEY GENERAL OF CANADA
Applicant
- and -
FRANÇOIS POULIN
Respondent
REASONS FOR JUDGMENT
OF THE COURT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT NO.: A-809-97
STYLE OF CAUSE: Attorney General of Canada v. François Poulin
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: May 29, 1998
REASONS FOR JUDGMENT OF MARCEAU J.A., DESJARDINS J.A. AND LÉTOURNEAU J.A.
DATED: May 29, 1998
APPEARANCES:
Sylvie Gadoury FOR THE APPLICANT
No appearance FOR THE RESPONDENT
SOLICITORS OF RECORD:
George Thomson FOR THE APPLICANT
Deputy Attorney General of Canada
__________________
1 Claude Lamarre et al. v. M.N.R., unreported decision dated May 29, 1998, file number A-682-97.
2 This subsection reads as follows:
70. (1) The Commission or a person affected by a determination by, or a decision on an appeal to, the Minister under section 61 may, within ninety days after the determination or decision is communicated to him, or within such longer time as the Tax Court of Canada on application made to it within those ninety days may allow, appeal from the determination or decision to that Court in the manner prescribed.
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