Valente v. Canada (Minister of National Revenue), 2003 FCA 132

Date: 20030312

Docket: A-418-02

Neutral citation: 2003 FCA 132

CORAM:        LÉTOURNEAU J.A.

NADON J.A.

SHARLOW J.A.

BETWEEN:

                                                    VANESSA HEATHER VALENTE

Applicant

- and -

THE MINISTER OF NATIONAL REVENUE

Respondent

                                  Heard at Toronto, Ontario, on Wednesday, March 12, 2003.

          Judgment delivered from the Bench at Toronto, Ontario, on Wednesday, March 12, 2003.

REASONS FOR JUDGMENT OF THE COURT BY:                                            SHARLOW J.A.

                                                                                                                                             Date: 20030312

                                                                                                                                         Docket: A-418-02

                                                                                                                    Neutral citation: 2003 FCA 132

CORAM:        LÉTOURNEAU J.A.

NADON J.A.

SHARLOW J.A.

BETWEEN:

                       VANESSA HEATHER VALENTE

Applicant

- and -

THE MINISTER OF NATIONAL REVENUE

Respondent

                                       REASONS FOR JUDGMENT OF THE COURT

                                              (Delivered from the Bench at Toronto, Ontario

                                                        on Wednesday, March 12, 2003.)

SHARLOW J.A.

[1]                 Having carefully considered the submissions of counsel and the reasons for the decision of the Tax Court Judge, we are all of the view that the Tax Court Judge erred in law in reaching his conclusion. In particular, he failed to consider the directions of this Court in Légaré v. Ministre du Revenue National (1999), 246 N.R. 176, [1999] F.C.J. No. 878 (QL) (F.C.A.) and Pérusse v. Canada (Minister of National Revenue) (2000), 261 N.R. 150, [2000] F.C.J. No. 310 (QL) (F.C.A.). These cases mark a departure from earlier decisions in defining the role of the Tax Court in considering appeals from Ministerial determinations under paragraph 5(3)(b) of the Employment Insurance Act, S.C. 1996, c. 23. This application will be allowed with costs. The decision of the Tax Court will be set aside, and the matter will be referred back for a new hearing before a different Tax Court Judge.

   "Karen R. Sharlow"

                                                                                                                                                                  J.A.                          

FEDERAL COURT OF CANADA

APPEAL DIVISION

Names of Counsel and Solicitors of Record

DOCKET:                                              A-418-02

STYLE OF CAUSE:              VANESSA HEATHER VALENTE

                                                                                                                                                         Applicant

- and -

THE MINISTER OF NATIONAL REVENUE

                                                                                                                                                     Respondent

DATE OF HEARING:                        WEDNESDAY, MARCH 12, 2003

PLACE OF HEARING:                      TORONTO, ONTARIO

REASONS FOR JUDGMENT

OF THE COURT BY:                         SHARLOW J.A.                       

DATED:                                                 WEDNESDAY, MARCH 12, 2003

JUDGMENT DELIVERED FROM THE BENCH ON WEDNESDAY, MARCH 12, 2003.

APPEARANCES BY:                          Mr. Domenic Marciano

For the Applicant

Ms. Eleanor H. Thorn

Mr. Eric Sherbert

For the Respondent

SOLICITORS OF RECORD:           Marciano Beckenstein LLP

Barristers & Solicitors

7625 Keele Street

Concord, Ontario

L4K 1Y4

For the Applicant

Morris Rosenberg

Deputy Attorney General of Canada

For the Respondent