A-559-95
QUÉBEC, QUEBEC, THIS 11th DAY OF
FEBRUARY 1997
CORAM: THE HONOURABLE MR.
JUSTICE MARCEAU
THE
HONOURABLE MR. JUSTICE HUGESSEN
THE
HONOURABLE MADAME JUSTICE DESJARDINS
BETWEEN: MARIE-ANGE
FOURNIER,
Applicant,
-
AND -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
J
U D G M E N T
This
application for judicial review is dismissed.
Louis Marceau
J.A.
Certified true translation
C. Delon, LL.L.
A-560-95
QUÉBEC, QUEBEC, THIS 11th DAY OF
FEBRUARY 1997
CORAM: THE HONOURABLE MR.
JUSTICE MARCEAU
THE
HONOURABLE MR. JUSTICE HUGESSEN
THE
HONOURABLE MADAME JUSTICE DESJARDINS
BETWEEN: NICOLE
LANGLAIS,
Applicant,
-
AND -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
J
U D G M E N T
This
application for judicial review is dismissed.
Louis Marceau
J.A.
Certified true translation
C. Delon, LL.L.
A-561-95
QUÉBEC, QUEBEC, THIS 11th DAY OF
FEBRUARY 1997
CORAM: THE HONOURABLE MR.
JUSTICE MARCEAU
THE
HONOURABLE MR. JUSTICE HUGESSEN
THE
HONOURABLE MADAME JUSTICE DESJARDINS
BETWEEN: GILLES
ST-PIERRE
Applicant,
-
AND -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
J
U D G M E N T
This
application for judicial review is dismissed.
Louis Marceau
J.A.
Certified true translation
C. Delon, LL.L.
A-562-95
QUÉBEC, QUEBEC, THIS 11th DAY OF
FEBRUARY 1997
CORAM: THE HONOURABLE MR.
JUSTICE MARCEAU
THE
HONOURABLE MR. JUSTICE HUGESSEN
THE
HONOURABLE MADAME JUSTICE DESJARDINS
BETWEEN: DOLORES
BERNARD,
Applicant,
-
AND -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
J
U D G M E N T
This
application for judicial review is dismissed.
Louis Marceau
J.A.
Certified true translation
C. Delon, LL.L.
A-563-95
QUÉBEC, QUEBEC, THIS 11th DAY OF
FEBRUARY 1997
CORAM: THE HONOURABLE MR.
JUSTICE MARCEAU
THE
HONOURABLE MR. JUSTICE HUGESSEN
THE
HONOURABLE MADAME JUSTICE DESJARDINS
BETWEEN: ROLAND
TURCOTTE,
Applicant,
-
AND -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
J
U D G M E N T
This
application for judicial review is dismissed.
Louis Marceau
J.A.
Certified true translation
C. Delon, LL.L.
A-559-95
CORAM: MARCEAU J.A.
HUGESSEN J.A.
DESJARDINS
J.A.
B E T W E E N:
MARIE-ANGE
FOURNIER,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
Hearing held at
Québec, Quebec, on Tuesday, February 11, 1997.
Judgment
delivered from the bench on February 11, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: HUGESSEN
J.A.
A-560-95
CORAM: MARCEAU J.A.
HUGESSEN J.A.
DESJARDINS
J.A.
B E T W E E N:
NICOLE
LANGLAIS,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
Hearing held at
Québec, Quebec, on Tuesday, February 11, 1997.
Judgment
delivered from the bench on February 11, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: HUGESSEN
J.A.
A-561-95
CORAM: MARCEAU J.A.
HUGESSEN J.A.
DESJARDINS
J.A.
B E T W E E N:
GILLES
ST-PIERRE,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
Hearing held at
Québec, Quebec, on Tuesday, February 11, 1997.
Judgment
delivered from the bench on February 11, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: HUGESSEN
J.A.
A-562-95
CORAM: MARCEAU J.A.
HUGESSEN J.A.
DESJARDINS
J.A.
B E T W E E N:
DOLORES
BERNARD,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
Hearing held at
Québec, Quebec, on Tuesday, February 11, 1997.
Judgment
delivered from the bench on February 11, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: HUGESSEN
J.A.
A-563-95
CORAM: MARCEAU J.A.
HUGESSEN J.A.
DESJARDINS
J.A.
B E T W E E N:
ROLAND
TURCOTTE,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
Hearing held at
Québec, Quebec, on Tuesday, February 11, 1997.
Judgment
delivered from the bench on February 11, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: HUGESSEN
J.A.
A-559-95
CORAM: MARCEAU J.A.
HUGESSEN J.A.
DESJARDINS
J.A.
B E T W E E N:
MARIE-ANGE
FOURNIER,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
A-560-95
B E T W E E N:
NICOLE
LANGLAIS,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
A-561-95
B E T W E E N:
GILLES
ST-PIERRE,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
A-562-95
B E T W E E N:
DOLORES
BERNARD,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
A-563-95
B E T W E E N:
ROLAND
TURCOTTE,
Applicant,
-
and -
DEPARTMENT
OF NATIONAL REVENUE,
Respondent.
REASONS
FOR JUDGMENT OF THE COURT
(Delivered
from the bench at Québec, Quebec,
on
Tuesday, February 11, 1997)
HUGESSEN J.A.
These five
applications for judicial review were argued together. In one case, Dolorès
Bernard, A-562-95, the judge of the Tax Court of Canada concluded that there
was a contract for services and in our view, his decision on that point is
unassailable. In the other four cases, however, the applicants contend that
the judge did not follow, or failed to properly apply, the cases decided by
this court, inter alia the decision in Wiebe Door Services Ltd. v.
M.N.R.
The tests set
out in Wiebe Door can be used as a guide only in cases where the Court
has to decide whether the relationship between a payer and a worker is governed
by a contract of service or a contract for services. However, in many cases,
including the case at bar, the Court's first task is not to distinguish between
these two types of contracts, but rather to determine whether there was really
a contractual relationship between the parties. In other words, there is no
need to find that there was a contract for services in order to rule out the
existence of a contract of service and an employer-employee relationship.
In the case at
bar, the evidence was that all the applicants, at the request of the payer,
agreed right from the beginning to delay payment of their wages for periods
ranging from several months to more than two years. In these circumstances,
the judge of the Tax Court of Canada certainly did not err in holding that
regardless of the nature of the relationship between the workers and the payer,
it was not the relationship that would exist between employees and their
employer; there were no firm, reciprocal obligations relating to payment and
the performance of services, which are the essence of any contract of
employment. No doubt everything was done honestly and openly, but the purpose
was a joint venture rather than a contract of service.
The
applications will be dismissed.
"James K. Hugessen"
J.A.
Certified true translation
C. Delon, LL.L.
FEDERAL COURT
OF APPEAL
A-563-95
B E T W E E N:
ROLAND
TURCOTTE,
Applicant,
-
and -
DEPARTMENT OF NATIONAL
REVENUE,
Respondent.
REASONS FOR JUDGMENT OF THE
COURT
FEDERAL COURT OF APPEAL
A-562-95
B E T W E E N:
DOLORES
BERNARD,
Applicant,
-
and -
DEPARTMENT OF NATIONAL
REVENUE,
Respondent.
REASONS FOR JUDGMENT OF THE
COURT
FEDERAL COURT OF APPEAL
A-561-95
B E T W E E N:
GILLES
ST-PIERRE,
Applicant,
-
and -
DEPARTMENT OF NATIONAL
REVENUE,
Respondent.
REASONS FOR JUDGMENT OF THE
COURT
FEDERAL COURT OF APPEAL
A-560-95
B E T W E E N:
NICOLE
LANGLAIS,
Applicant,
-
and -
DEPARTMENT OF NATIONAL
REVENUE,
Respondent.
REASONS FOR JUDGMENT OF THE
COURT
FEDERAL COURT OF APPEAL
A-559-95
B E T W E E N:
MARIE-ANGE
FOURNIER,
Applicant,
-
and -
DEPARTMENT OF NATIONAL
REVENUE,
Respondent.
REASONS FOR JUDGMENT OF THE
COURT
FEDERAL
COURT OF CANADA
COURT
OF APPEAL
NAMES OF
COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-559-95
STYLE OF CAUSE: Marie-Ange
Fournier v. M.N.R.
PLACE OF HEARING: Québec,
Quebec
DATE OF HEARING: February
11, 1997
REASONS FOR JUDGMENT OF THE COURT (Marceau, Hugessen & Desjardins
JJ.A.)
DELIVERED FROM THE BENCH BY: Hugessen J.A.
APPEARANCES:
Valère M. Gagné FOR
THE APPLICANT
Paul Plourde FOR
THE RESPONDENT
SOLICITORS OF RECORD:
Valère M. Gagné
Rimouski, Quebec FOR
THE APPLICANT
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario FOR
THE RESPONDENT
FEDERAL
COURT OF CANADA
COURT
OF APPEAL
NAMES OF
COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-560-95
STYLE OF CAUSE: Nicole
Langlais v. M.N.R.
PLACE OF HEARING: Québec,
Quebec
DATE OF HEARING: February
11, 1997
REASONS FOR JUDGMENT OF THE COURT (Marceau, Hugessen & Desjardins
JJ.A.)
DELIVERED FROM THE BENCH BY: Hugessen J.A.
APPEARANCES:
Valère M. Gagné FOR
THE APPLICANT
Paul Plourde FOR
THE RESPONDENT
SOLICITORS OF RECORD:
Valère M. Gagné
Rimouski, Quebec FOR
THE APPLICANT
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario FOR
THE RESPONDENT
FEDERAL
COURT OF CANADA
COURT
OF APPEAL
NAMES OF
COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-561-95
STYLE OF CAUSE: Gilles
St-Pierre v. M.N.R.
PLACE OF HEARING: Québec,
Quebec
DATE OF HEARING: February
11, 1997
REASONS FOR JUDGMENT OF THE COURT (Marceau, Hugessen & Desjardins
JJ.A.)
DELIVERED FROM THE BENCH BY: Hugessen J.A.
APPEARANCES:
Valère M. Gagné FOR
THE APPLICANT
Paul Plourde FOR
THE RESPONDENT
SOLICITORS OF RECORD:
Valère M. Gagné
Rimouski, Quebec FOR
THE APPLICANT
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario FOR
THE RESPONDENT
FEDERAL
COURT OF CANADA
COURT
OF APPEAL
NAMES OF
COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-562-95
STYLE OF CAUSE: Dolores
Bernard v. M.N.R.
PLACE OF HEARING: Québec,
Quebec
DATE OF HEARING: February
11, 1997
REASONS FOR JUDGMENT OF THE COURT (Marceau, Hugessen & Desjardins
JJ.A.)
DELIVERED FROM THE BENCH BY: Hugessen J.A.
APPEARANCES:
Valère M. Gagné FOR
THE APPLICANT
Paul Plourde FOR
THE RESPONDENT
SOLICITORS OF RECORD:
Valère M. Gagné
Rimouski, Quebec FOR
THE APPLICANT
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario FOR
THE RESPONDENT
FEDERAL
COURT OF CANADA
COURT
OF APPEAL
NAMES OF
COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-563-95
STYLE OF CAUSE: Roland
Turcotte v. M.N.R.
PLACE OF HEARING: Québec,
Quebec
DATE OF HEARING: February
11, 1997
REASONS FOR JUDGMENT OF THE COURT (Marceau, Hugessen & Desjardins
JJ.A.)
DELIVERED FROM THE BENCH BY: Hugessen J.A.
APPEARANCES:
Valère M. Gagné FOR
THE APPLICANT
Paul Plourde FOR
THE RESPONDENT
SOLICITORS OF RECORD:
Valère M. Gagné
Rimouski, Quebec FOR
THE APPLICANT
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario FOR
THE RESPONDENT
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