A-544-96
MONTRÉAL, QUEBEC, THIS 27th DAY OF MAY 1997
CORAM: THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MR. JUSTICE MacGUIGAN
BETWEEN: FRANCE CÔTÉ,
Applicant,
AND:
MINISTER OF NATIONAL REVENUE,
Respondent.
J U D G M E N T
The application is dismissed.
James K. Hugessen
J.A.
Certified true translation
C. Delon, LL.L.
A-544-96
CORAM: HUGESSEN J.A.
DENAULT J.A.
MacGUIGAN J.A.
BETWEEN:
FRANCE CÔTÉ,
Applicant,
AND:
MINISTER OF NATIONAL REVENUE,
Respondent.
Hearing held at Montréal
on Tuesday, May 27, 1997
Judgment delivered at Montréal
on Tuesday, May 27, 1997
REASONS FOR JUDGMENT OF THE COURT BY: HUGESSEN J.A.
A-544-96
CORAM: HUGESSEN J.A.
DENAULT J.A.
MacGUIGAN J.A.
BETWEEN:
FRANCE CÔTÉ,
Applicant,
AND:
MINISTER OF NATIONAL REVENUE,
Respondent.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal
on Tuesday, May 27, 1997)
HUGESSEN J.A.
Despite the able argument of counsel for the applicant, it is impossible for us to intervene in respect of the assessment done by the judge of the Tax Court of Canada of the evidence before him. His conclusion that the applicant had not succeeded in showing that she held insurable employment is unassailable.
The application will be dismissed.
James K. Hugessen
J.A.
Certified true translation
C. Delon, LL.L.
FEDERAL COURT OF APPEAL
A-544-96
BETWEEN:
FRANCE CÔTÉ,
Applicant,
AND:
MINISTER OF NATIONAL REVENUE,
Respondent.
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-544-96
STYLE OF CAUSE: FRANCE CÔTÉ,
Applicant.
AND:
MINISTER OF NATIONAL REVENUE,
Respondent.
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: May 27, 1997
REASONS FOR JUDGMENT OF THE COURT (HUGESSEN, DENAULT AND MacGUIGAN JJ.A.)
DELIVERED FROM THE BENCH BY: Hugessen J.A.
Dated: May 27, 1997
APPEARANCES:
Daniel Royer for the applicant
Sylvie Gadoury for the respondent
SOLICITORS OF RECORD:
Labelle, Boudrault, Côté & Associés
Montréal, Quebec for the applicant
George Thomson
Deputy Attorney General
of Canada
Ottawa, Ontario for the respondent
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