A-268-96
QUÉBEC, QUEBEC, THE 28th DAY OF APRIL, 1997
CORAM: THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN: MARTHE GÉNÉREUX,
Plaintiff
- AND -
THE MINISTER OF NATIONAL REVENUE,
Defendant
J U D G M E N T
The application is allowed, the decision of the Tax Court is set aside and the matter is referred back for a rehearing before another member of the Court.
Certified true translation
Christiane Delon
A-268-96
CORAM: THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN: MARTHE GÉNÉREUX,
Plaintiff
- AND -
THE MINISTER OF NATIONAL REVENUE,
Defendant
Hearing held in Québec, Quebec, Monday, April 28, 1997.
Judgment pronounced at the hearing, April 28, 1997.
REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A.
A-268-96
CORAM: THE HONOURABLE MR. JUSTICE HUGESSEN
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE DEPUTY JUSTICE CHEVALIER
BETWEEN: MARTHE GÉNÉREUX,
Plaintiff
- AND -
THE MINISTER OF NATIONAL REVENUE,
Defendant
REASONS FOR JUDGMENT OF THE COURT
(Pronounced at the hearing in Québec
Monday, April 28, 1997.)
DÉCARY J.A.
The Minister excepted the applicant"s employment on the ground, essentially, that the salary being paid to her by her husband, the payer, was higher than the salary he would have paid an employee who was not his wife.
This ground does not withstand analysis. No evidence to this effect was produced to the Minister and the evidence before the deputy judge of the Tax Court of Canada showed that the payer, before deciding on the amount of the salary he would pay to the applicant, had made enquiries into the amount generally paid for such employment (lunch-counter management) and had adopted an amount situated in the average of the wages that were being paid.
We are of the opinion, in the circumstances, that a rehearing is necessary before another member of the Court.
The application for judicial review will be allowed, the decision of the Tax Court will be set aside and the matter will be referred back to that Court for a rehearing.
Certified true translation
Christiane Delon
Federal Court of Appeal
Court File No. A-268-96
BETWEEN:
MARTHE GÉNÉREUX,
Plaintiff
- and -
THE MINISTER OF NATIONAL REVENUE,
Defendant
REASONS FOR JUDGMENT OF THE COURT
| NAMES OF COUNSEL AND SOLICITORS OF RECORD |
| THE MINISTER OF NATIONAL REVENUE. |
| OF THE COURT BY:Hugessen J.A. |
| Jérôme CarrierFOR THE PLAINTIFF |
| Paul PlourdeFOR THE DEFENDANT |
| ROCHON, BELZILE, CARRIER, AUGER ET ASS. |
| G1R 2W8 FOR THE PLAINTIFF |
| FEDERAL DEPARTMENT OF JUSTICE |
| K1A 0H8 FOR THE DEFENDANT |
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