Date:
20130115
Docket:
A-166-12
Citation:
2013 FCA 07
CORAM: EVANS
J.A.
SHARLOW
J.A.
WEBB
J.A.
BETWEEN:
A&T TIRE
& WHEEL LTD.
Appellant
and
MINISTER
OF NATIONAL REVENUE
Respondent
Heard
at Toronto, Ontario, on January 15, 2013.
Judgment
delivered from the Bench at Toronto, Ontario, on January 15, 2013.
REASONS FOR JUDGMENT OF THE COURT
BY: SHARLOW J.A.
Date:
20130115
Docket:
A-166-12
Citation:
2013 FCA 07
CORAM: EVANS
J.A.
SHARLOW
J.A.
WEBB
J.A.
BETWEEN:
A&T
TIRE & WHEEL LTD.
Appellant
and
MINISTER
OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
OF THE COURT
(Delivered
from the Bench at Toronto, Ontario, on January 15, 2013)
[1]
The
appellant A&T Tire & Wheel Ltd. is appealing the judgment of Justice
Hogan of the Tax Court of Canada (2012 TCC 150) confirming the Minister’s
determination that from January 1, 2007 to August 1, 2009, five individuals
were employed by A&T Tire & Wheel Ltd. in insurable employment as
defined in paragraph 5(1)(a) of the Employment Insurance Act,
S.C. 1996, c. 23, and pensionable employment as defined in paragraph 6(1)(a) of
the Canada Pension Plan, R.S.C. 1985, c. C-8.
[2]
The
grounds of appeal essentially challenge Justice Hogan’s factual findings and
the weight he gave to the factors from Wiebe Door Services Ltd. v. M.N.R.,
[1986] 3 F.C. 553 (C.A.). None of those grounds of appeal can succeed in the
absence of palpable and overriding error. Having reviewed the record and
Justice Hogan’s careful and thorough reasons, and having considered the written
and oral submissions of A&T Tire & Wheel Ltd., we are unable to detect
any such error.
[3]
The
appeal will be dismissed with costs.
“K. Sharlow”
FEDERAL COURT OF
APPEAL
NAMES OF COUNSEL AND
SOLICITORS OF RECORD
DOCKET: A-166-12
APPEAL
FROM A JUDGMENT OF TAX COURT OF CANADA (HOGAN J.)
DATED
MAY 8,2012,
2011-124(EI),2011-113(EI),2011-106(EI),2011-107(EI),2011-99(EI),2011-125(CPP),2011-105(CPP),2011-79(CPP),2011-80(CPP),2011-98(CPP)
STYLE OF CAUSE: A&T
TIRE & WHEEL LTD. V. THE MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: JANUARY
15, 2013
REASONS FOR JUDGMENT
OF
THE COURT BY:
(EVANS, SHARLOW, WEBB, JJ.A.)
DELIVERED FROM THE
BENCH BY: SHARLOW
J.A.
APPEARANCES:
|
LEIGH
SOMERVILLE TAYLOR
|
FOR
THE APPELLANT
|
|
THANG
TRIEU
JASMEEN
MANN
|
FOR
THE RESPONDENT
|
SOLICITORS
OF RECORD:
|
LEIGH
SOMERVILLE TAYLOR
PROFESSIONAL
CORPORATION
TORONTO
|
FOR THE APPELLANT
|
|
WILLIAM
F.PENTNEY
DEPUTY
ATTORNEY GENERAL OF CANADA
TORONTO
|
FOR THE RESPONDENT
|
Email this Content