A-278-97
MONTRÉAL, QUEBEC, THIS 27th DAY OF OCTOBER 1997
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MR. JUSTICE DÉCARY
THE HONOURABLE MR. JUSTICE LÉTOURNEAU
BETWEEN:
ATTORNEY GENERAL OF CANADA,
Applicant,
AND:
CHRISTIAN THIBAULT,
Respondent.
J U D G M E N T
The application for judicial review is allowed, the decision of the Tax Court of Canada is set aside and the matter is referred back to that Court for a new hearing before a judge other than the judge whose decision is hereby set aside.
Pierre Denault
J.A.
Certified true translation
C. Delon, LL.L.
File: A-278-97
CORAM: DENAULT J.A.
DÉCARY J.A.
LÉTOURNEAU J.A.
BETWEEN:
ATTORNEY GENERAL OF CANADA,
Applicant,
AND:
CHRISTIAN THIBAULT,
Respondent.
Hearing held at Montréal on Monday, October 27, 1997
Judgment delivered at Montréal on Monday, October 27, 1997
REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A.
File: A-278-97
CORAM: DENAULT J.A.
DÉCARY J.A.
LÉTOURNEAU J.A.
BETWEEN:
ATTORNEY GENERAL OF CANADA,
Applicant,
AND:
CHRISTIAN THIBAULT,
Respondent.
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal
on Monday, October 27, 1997)
LÉTOURNEAU J.A.
[1] The jurisprudence of this Court requires that in an appeal from a decision of the Minister of National Revenue concerning the insurability of employment under subparagraph 3(2)(c)(ii) of the Unemployment Insurance Act the judge hearing the appeal first determine whether the Minister's decision was lawful.1
[2] Even though there is no sacred formula in such a case that an appeal judge must follow to indicate that he or she has complied with this initial requirement, nonetheless it must be possible to find some indication in the reasons for decision that the judge did comply therewith. In the instant case, there is nothing to suggest that he made a determination as to the legality of the Minister's decision.
[3] Accordingly, the application for judicial review will be allowed, the decision of the Tax Court of Canada will be set aside and the matter will be referred back to that Court for a new hearing before a judge other than the judge whose decision is hereby set aside.
Gilles Létourneau
J.A.
Certified true translation
C. Delon, LL.L.
FEDERAL COURT OF CANADA
A-278-97
BETWEEN:
ATTORNEY GENERAL OF CANADA,
Applicant,
AND
CHRISTIAN THIBAULT,
Respondent.
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-278-97
STYLE OF CAUSE: ATTORNEY GENERAL OF CANADA,
Applicant
AND
CHRISTIAN THIBEAULT,
Respondent.
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: October 27, 1997
REASONS FOR JUDGMENT OF THE COURT (DENAULT, DÉCARY AND LÉTOURNEAU JJ.A.)
DELIVERED FROM THE BENCH BY: The Honourable Mr. Justice Létourneau
Dated: October 27, 1997
APPEARANCES:
Sylvie Gaboury
Gaétan Paquette for the applicant
Jacques Renaud for the respondent
SOLICITORS OF RECORD:
George Thomson
Deputy Attorney General of Canada
Ottawa, Ontario for the respondent
Talbot, Drapeau, Martel
Laval, Quebec for the respondent
__________________
1 See Attorney General of Canada v. Jencan Ltd., F.C.A. no. A-599-96 (June 24, 1997); Her Majesty the Queen v. Bayside Drive-In Ltd., F.C.A. no. A-626-96 (July 25, 1997); Ferme Émile Richard et Fils v. Department of National Revenue and Deputy Attorney General of Canada, F.C.A. no. A-172-94 (December 2, 1994).
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