A-652-95
QUÉBEC, QUEBEC, THE 12TH DAY OF FEBRUARY 1997
CORAM: THE HONOURABLE MR. JUSTICE MARCEAU
THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MADAME JUSTICE DESJARDINS
BETWEEN: NICOLE BONNEAU,
Applicant,
- AND -
| MINISTER OF NATIONAL REVENUE |
- and -
HER MAJESTY THE QUEEN,
Respondents.
J U D G M E N T
The application is allowed; the impugned decision is quashed and the matter is referred back to the Tax Court of Canada for reconsideration by another judge.
Certified true translation
Stephen Balogh
A-653-95
QUÉBEC, QUEBEC, THE 12TH DAY OF FEBRUARY 1997
CORAM: THE HONOURABLE MR. JUSTICE MARCEAU
THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MADAME JUSTICE DESJARDINS
BETWEEN: JACQUES MARTIN,
Applicant,
- AND -
| MINISTER OF NATIONAL REVENUE |
- and -
HER MAJESTY THE QUEEN,
Respondents.
J U D G M E N T
The application is allowed; the impugned decision is quashed and the matter is referred back to the Tax Court of Canada for reconsideration by another judge.
Certified true translation
Stephen Balogh
| MINISTER OF NATIONAL REVENUE |
| Hearing held at Québec, Quebec on Wednesday, February 12, 1997. |
| Judgment delivered from the bench on February 12, 1997. |
| REASONS FOR JUDGMENT OF THE COURT BY: HUGESSEN J.A. |
| MINISTER OF NATIONAL REVENUE |
| Hearing held at Québec, Quebec on Wednesday, February 12, 1997. |
| Judgment delivered from the bench on February 12, 1997. |
| REASONS FOR JUDGMENT OF THE COURT BY: HUGESSEN J.A. |
| MINISTER OF NATIONAL REVENUE |
| MINISTER OF NATIONAL REVENUE |
| REASONS FOR JUDGMENT OF THE COURT |
| (Delivered from the bench at Québec, Quebec |
| on Wednesday, February 12, 1997. |
| On an appeal to the Tax Court of Canada from a decision by the Minister, the Tax Court of Canada is required to give reasons for its decision (subsection 70(2) of the Unemployment Insurance Act). In the case at bar, nothing is gained by reading the "Reasons for Judgment" filed by the Deputy Judge of the Tax Court of Canada; they do not tell the reader why he dismissed the applicants' appeals. The judge states that his decision is based on "the evidence, both testimonial and documentary". Yet only the appellants produced evidence, and the judge would have had to dismiss large portions of the testimony and documents as not credible in order to reach his conclusion. However, he says nothing of this in his "Reasons". |
| In the circumstances of the instant case, as exceptional as they may be, the express obligation under subsection 70(2) has not been discharged and the applications for judicial review must be allowed. After reflection, it is our view that the only possible relief in this case would be to quash the decision and refer the matter back to the Tax Court of Canada to be retried by another judge. |
| Certified true translation |
FEDERAL COURT OF APPEAL
A-653-95
B E T W E E N:
JACQUES MARTIN,
Applicant,
- and -
MINISTER OF NATIONAL REVENUE
- and -
HER MAJESTY THE QUEEN,
Respondents.
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF APPEAL
A-652-95
B E T W E E N:
NICOLE BONNEAU,
Applicant,
- and -
MINISTER OF NATIONAL REVENUE
- and -
HER MAJESTY THE QUEEN,
Respondents.
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| STYLE OF CAUSE: Nicole Bonneau v. M.N.R. et al. |
| PLACE OF HEARING: Québec, Quebec |
| DATE OF HEARING: February 12, 1997 |
REASONS FOR JUDGMENT OF THE COURT: (Marceau, Hugessen and Desjardins JJ.A.)
DELIVERED FROM THE BENCH BY: Hugessen J.A.
APPEARANCES:
Francois Morency FOR THE APPLICANT
Paul Plourde FOR THE RESPONDENT
SOLICITORS OF RECORD:
Tremblay, Lemieux
Alma, Quebec FOR THE APPLICANT
| George Thomson FOR THE RESPONDENT |
Deputy Attorney General of Canada
Ottawa, Ontario
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
| STYLE OF CAUSE: Jacques Martin v. M.N.R. et al. |
| PLACE OF HEARING: Québec, Quebec |
| DATE OF HEARING: February 12, 1997 |
REASONS FOR JUDGMENT OF THE COURT: (Marceau, Hugessen and Desjardins JJ.A.)
DELIVERED FROM THE BENCH BY: Hugessen J.A.
APPEARANCES:
Francois Morency FOR THE APPLICANT
Paul Plourde FOR THE RESPONDENT
SOLICITORS OF RECORD:
Tremblay, Lemieux
Alma, Quebec FOR THE APPLICANT
George Thomson FOR THE RESPONDENT
Deputy Attorney General of Canada
Ottawa, Ontario
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