Docket: 2006-1031(EI)
BETWEEN:
CARL MANCINI,
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent,
and
PANACHE FINE CABINETRY,
Intervener.
____________________________________________________________________
Appeal called for hearing with the appeal
of
Carl C. Mancini (2006-1032(CPP))
on July 25, 2008, at Halifax, Nova Scotia
Before: The Honourable Justice Wyman W.
Webb
Appearances:
|
For the
Appellant:
|
The Appellant himself
|
|
Counsel for the
Respondent:
|
Kendrick Douglas
|
|
Agent for the Intervener:
|
Phillip Bourgeois
|
____________________________________________________________________
JUDGMENT
The Appellant’s appeal under
the Employment Insurance Act is dismissed, without costs.
Signed at Toronto,
Ontario, this 11th day of September 2008.
“Wyman W. Webb”
Docket: 2006-1032(CPP)
BETWEEN:
CARL MANCINI,
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent,
and
PANACHE FINE CABINETRY,
Intervener.
_______________________________________________________________
Appeal
called for hearing with the appeal of
Carl C. Mancini (2006-1031(EI))
on July 25, 2008, at Halifax, Nova Scotia
Before: The Honourable Justice Wyman W.
Webb
Appearances:
|
For the Appellant:
|
The
Appellant himself
|
|
Counsel for the Respondent:
|
Kendrick Douglas
|
|
For the Intervener:
|
Phillip Bourgeois
|
_______________________________________________________________
JUDGMENT
The Appellant’s appeal under the Canada Pension
Plan is dismissed, without costs.
Signed at Toronto, Ontario, this 11th day of September 2008.
“Wyman W. Webb”
Citation: 2008TCC512
Date: 20080911
Dockets: 2006-1031(EI)
2006-1032(CPP)
BETWEEN:
CARL MANCINI,
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent,
and
PANACHE FINE CABINETRY,
Intervener.
REASONS FOR JUDGMENT
Webb J.
[1]
The Appellant had
requested a ruling on whether he was engaged by the Intervener during the
period from April 11, 2005 to November 1, 2005 (the “period under appeal”)
in insurable employment for the purposes of the Employment Insurance Act and
pensionable employment for the purposes of the Canada Pension Plan. The
ruling that he received was that he was not engaged in insurable employment or
pensionable employment.
[2]
The Appellant appealed
this ruling to the Respondent and the Respondent agreed that the Appellant was
engaged by the Intervener in insurable employment and pensionable employment
during the period under appeal. The Respondent also determined that the
Appellant had been employed for 1,019 insurable hours with insurable earnings
of $24,456 for the purposes of the Employment Insurance Act. Although
there was no indication of the amount of pensionable earnings for purposes of
the Canada Pension Plan, presumably the amount of pensionable earnings
was determined to be $24,456.
[3]
The Appellant appealed
to this Court on the basis that the amount of his insurable earnings for the
purposes of the Employment Insurance Act should have been $26,316 and
the number of insurable hours should have been 1,096.5. The appeal was filed
under both the Employment Insurance Act and the Canada Pension Plan and
the only issue in relation to the Canada Pension Plan which the
Appellant was appealing was the amount of his pensionable earnings.
[4]
The Respondent filed a
Reply to the appeal filed under the Employment Insurance Act in
which the Respondent agreed with the Appellant that the insurable earnings for
the purposes of the Employment Insurance Act were $26,316 and the number
of insurable hours for the purposes of the Employment Insurance Act was
1,096.5. The Respondent also filed a Reply to the appeal filed under the Canada
Pension Plan in which the Respondent stated that the amount of the
pensionable earnings for the purposes of the Canada Pension Plan was
$26,316.
[5]
The Intervener filed a Notice
of Intervention.
[6]
Several months prior to
the hearing, the Appellant withdrew his appeals under the Employment
Insurance Act and the Canada Pension Plan by serving notice in
writing on the Registrar. Immediately prior to the hearing of the appeal
between the Intervener (as an appellant) and the Respondent, it was confirmed
that the Appellant had withdrawn his appeal.
[7]
Paragraph 16 of the Tax
Court of Canada Rules of Procedure Respecting the Employment Insurance Act (the
“EI Rules”) is identical to paragraph 16 of the Tax Court of Canada
Rules of Procedure Respecting the Canada Pension Plan (the “CPP Rules”)
and this paragraph provides as follows:
16. (1)
An appeal may at any time be withdrawn in whole or in part by the appellant by
serving notice in writing on the Registrar and thereupon the appeal is deemed
to be dismissed in whole or in part.
(2) The Registrar shall forthwith
serve any intervener or other person who may be directly affected by a notice
of withdrawal served under subsection (1) with a copy of the notice of
withdrawal.
[8]
This paragraph of these
Rules is clear. Once the Appellant notified the Registrar that he was
withdrawing his appeals, the appeals are deemed to be dismissed and the
Intervener is simply served a copy of the withdrawal notice. Since the deemed
dismissal is a consequence of filing a notice of withdrawal, the deemed
dismissal following the serving of the withdrawal notice is not a compliance
matter that can be dispensed with by the Court pursuant to subparagraph 27(3)
of the CPP Rules and subparagraph 27(3) of the EI Rules. As well,
the only issues raised by the Appellant in his appeals are the amount of
insurable earnings and insurable hours and the amount of pensionable earnings.
The issue of whether the Appellant was an employee of the Intervener or an
independent contractor is not raised in the Appellant’s appeals.
[9]
In this case, the
Intervener had also filed an appeal under Employment Insurance Act and
under the Canada Pension Plan in relation to the issue of whether the
Appellant was an employee of the Intervener or an independent contractor and
separate appeal files were opened. The Intervener’s appeals were heard on
July 25, 2008 and will be dealt with separately.
[10]
As a result the
Appellant’s appeal under the Employment Insurance Act is dismissed,
without costs, and the Appellant’s appeal under the Canada Pension Plan
is dismissed, without costs.
Signed at Toronto, Ontario this 11th day of September, 2008.
“Wyman W. Webb”
CITATION: 2008TCC512
COURT FILE NOS.: 2006-1031(EI) and 2006-1032(CPP)
STYLE OF CAUSE: Carl Mancini v. M.N.R.
PLACE OF HEARING: Halifax, Nova Scotia
DATE OF HEARING: July 25, 2008
REASONS FOR JUDGMENT BY: The
Honourable Justice Wyman W. Webb
DATE OF JUDGMENT: September 11, 2008
APPEARANCES:
|
For the Appellant:
|
The Appellant himself
|
|
Counsel for the
Respondent:
|
Kendrick Douglas
|
|
Agent for the
Intervener:
|
Phillip Bourgeois
|
COUNSEL OF RECORD:
Name:
Firm:
For the
Respondent: John H. Sims, Q.C.
Deputy
Attorney General of Canada
Toronto, Ontario
Email this Content