Date: 20070307
Docket: A-225-06
A-222-06
A-223-06
A-224-06
A-226-06
A-227-06
A-228-06
A-229-06
Citation: 2007 FCA
100
CORAM: DÉCARY J.A.
NOËL J.A.
SEXTON J.A.
BETWEEN:
HER
MAJESTY THE QUEEN
Appellant
and
LAKE
CITY CASINOS LIMITED
Respondent
Heard at Vancouver, British
Columbia, on March 7, 2007.
Judgment
delivered from the Bench at Vancouver, British Columbia, on March 7,
2007.
REASONS FOR JUDGMENT BY: NOËL
J.A.
Date: 20070307
Docket: A-225-06
Citation: 2007 FCA 100
CORAM: DÉCARY
J.A.
NOËL
J.A.
SEXTON
J.A.
BETWEEN:
HER MAJESTY THE QUEEN
Appellant
and
LAKE CITY CASINOS LIMITED
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Vancouver, British
Columbia, on March 7, 2007)
NOËL J.A.
[1]
These
reasons dispose of the present appeal as well as appeals A-222-06 to A-229-06
inclusively. A copy of these reasons will accordingly be filed in those dockets
as reasons for judgment.
[2]
In order
to succeed, it was incumbent upon the Appellant to show that the tips were paid
by the employer in the liberal sense attributed to this word by the Supreme
Court of Canada in Canadian Pacific Ltd. v. Canada, [1986] 1 S.C.R.
678.This required a demonstration that the tips came into the possession of the
employer who then remitted them to the employees.
[3]
Having
regard to the Agreed Statements of Facts, it was open to the Tax Court Judge to
hold that the tips were physically distributed by the employees themselves and
not by the employer.
[4]
The appeal
will be accordingly dismissed with one set of costs.
“Marc Noël”
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-225-06,
A-222-06, A-223-06,
A-224-06,
A-226-06, A-227-06,
A-228-06,
A229-06
STYLE OF CAUSE: HMQ
v. LAKE CITY CASINOS LTD
PLACE OF
HEARING: Vancouver, British
Columbia
DATE OF
HEARING: March
7, 2007
REASONS FOR JUDGMENT BY: DÉCARY J.A.
NOËL J.A.
SEXTON
J.A.
DELIVERED
FROM THE BENCH BY: NOËL
J.A.
DATED: March 7, 2007
APPEARANCES:
Ron D.F.
Wilhelm FOR
THE APPELLANT
Raj Grewal
Douglas H.
Mathew FOR THE
RESPONDENT
SOLICITORS
OF RECORD:
|
John H. Sims,
Q.C.
Deputy
Attorney General of Canada
|
FOR THE
APPELLANT
|
|
Thorsteinssons
Tax Lawyers
Vancouver, B.C.
|
FOR THE RESPONDENT
|
Email this Content