A-371-95
CORAM: THE HONOURABLE THE CHIEF JUSTICE
THE HONOURABLE MR. JUSTICE STONE
THE HONOURABLE MR. JUSTICE MCDONALD
BETWEEN:
P.H.D.L. HOLDINGS LIMITED, PAUL LARKIN,
CAVENDISH MARINA & BEACH RESORT
INC., DALE C. LARKIN, LORNE LARKIN, CHEZ
YVONNE LTD., AND LINDA LARKIN,
Appellants,
- and -
HER MAJESTY THE QUEEN,
Respondent.
Heard at Halifax, Nova Scotia on Monday, May 5, 1997.
Judgment delivered from the Bench at Halifax, Nova Scotia,
on May 5, 1997.
REASONS FOR JUDGMENT OF THE COURT BY:
THE CHIEF JUSTICE
A-371-95
CORAM: THE HONOURABLE THE CHIEF JUSTICE
THE HONOURABLE MR. JUSTICE STONE
THE HONOURABLE MR. JUSTICE MCDONALD
BETWEEN:
P.H.D.L. HOLDINGS LIMITED, PAUL LARKIN,
CAVENDISH MARINA & BEACH RESORT
INC., DALE C. LARKIN, LORNE LARKIN, CHEZ
YVONNE LTD., AND LINDA LARKIN,
Appellants,
- and -
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
(Delivered from the Bench at Halifax, Nova Scotia
Monday, May 5, 1997)
This is an application for judicial review of a decision of the Tax Court of Canada, dated 7 December, 1994 which dismissed the applicants' appeals from determinations made by the Minister of National Revenue that they were not, at the relevant times, engaged in insurable employment within the meaning of paragraph 3(2)(c)(ii) of the Unemployment Insurance Act.
In reaching his conclusion, the learned Tax Court Judge applied the principles laid down by this Court in the decisions of Fermé Emile Richard et Fils Inc. v. Department of National Revenue (unreported, December, 1994, A-172-94) and Tignish Auto Parts Inc. v. Minister of National Revenue, (unreported, 25 July, 1995, A-555-93) to the facts before him.
At the hearing of the application we gave leave to counsel for the applicants at his request to make a new argument that the Tax Court was wrong in law in failing to apply the allegedly new standard of review laid down by the Supreme Court of Canada in Southam Inc. et al v. Director of Investigation and Research (unreported, March 20, 1997) at page 26.
Having heard from counsel for all parties on the new point raised by counsel for the applicants, we are satisfied that the alleged new standard of review laid down in Southam has no application to the facts before us. We also find to be wholly without merit , the applicants' argument based on paragraphs 1(a) and (b) of the Canadian Bill of Rights. Finally, notwithstanding the contrary contentions made by counsel for the applicants, we are all of the view that the Tax Court Judge was correct in his conclusion and in the reasons he gave to support them. As a consequence, we would dismiss the application.
"Julius A. Isaac"
C.J.
FEDERAL COURT OF APPEAL
Names of Counsel and Solicitors of Record
COURT NUMBER: A-371-95
STYLE OF CAUSE: PHDL Holdings Ltd. et al
v.
Her Majesty the Queen
PLACE OF HEARING: Halifax, Nova Scotia
DATE OF HEARING: May 5, 1997
REASONS FOR JUDGMENT OF THE COURT: (The Chief Justice, Stone,
McDonald JJ.A)
RENDERED FROM THE BENCH BY: The Chief Justice
APPEARANCES:
John MacDougall, Q.C.
for Appellants
Paul Plourde, Q.C.
for Respondent
SOLICITORS OF RECORD:
John MacDougall, Q.C.
Charlottetown, P.E.I.
for Appellants
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario
for Respondent
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