Grower Direct Fresh Cut Flowers Inc. v. Canada (Minister of National Revenue), 2003 FCA 457

Date: 20031127

Docket: A-102-03

Citation: 2003 FCA 457

CORAM:        SEXTON J.A.                         

PELLETIER J.A.

MALONE J.A.

BETWEEN:

                                     GROWER DIRECT FRESH CUT FLOWERS INC.

                                                                                                                                                       Applicant

                                                                                 and

                                          THE MINISTER OF NATIONAL REVENUE

                                                                                                                                                   Respondent

                                      Heard at Winnipeg, Manitoba, on November 27, 2003.

             Judgment delivered from the Bench at Winnipeg, Manitoba, on November 27, 2003.

REASONS FOR JUDGMENT BY:                                                                                    MALONE J.A.

Date: 20031127

Docket: A-102-03

Citation: 2003 FCA 457

CORAM:        SEXTON J.A.                         

PELLETIER J.A.

MALONE J.A.

BETWEEN:

                                     GROWER DIRECT FRESH CUT FLOWERS INC.

                                                                                                                                                       Applicant

                                                                                 and

                                          THE MINISTER OF NATIONAL REVENUE

                                                                                                                                                   Respondent

                                                        REASONS FOR JUDGMENT

                      (Delivered from the Bench at Winnipeg, Manitoba, on November 27, 2003)

MALONE J.A.

[1]                 We have not been persuaded that Tax Court Judge J.E. Hershfield incorrectly applied the law to the facts of this case or that his decision was made based on erroneous findings of fact and without regard to all the material in evidence.

[2]                 In our view, in considering all of the evidence, the Tax Court Judge correctly concluded that the Minister's decision as to the insurable employment of Christopher Kerr was reasonable.

[3]                 We would also observe that in considering whether an employment contract is substantially similar to one negotiated by parties acting at arm's length, all of the elements of the employment contract under scrutiny are to be considered.

[4]                 We would dismiss the application for judicial review with costs.

                                                                                                                                                  "B. Malone"                

                                                                                                                                                                   J.A

.

                                                    FEDERAL COURT OF APPEAL

                              NAMES OF COUNSEL AND SOLICITORS OF RECORD

DOCKET:                                                                                     A-102-03

STYLE OF CAUSE:                                                                  Grower Direct Fresh Cut Flowers Inc. v. The Minister of National Revenue

PLACE OF HEARING:                                                             Winnipeg, Manitoba

DATE OF HEARING:                                                               November 27, 2003

REASONS FOR JUDGMENT OF THE COURT:              SEXTON J.A., PELLETIER J.A. MALONE J.A.

DELIVERED FROM THE BENCH BY:                               MALONE J.A.

APPEARANCES:

SOLICITORS OF RECORD: