Date: 20031104
Docket: A-83-02
Citation: 2003 FCA 414
CORAM: DÉCARY J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
CLUB JURIDIQUE
Applicant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
Hearing held at Montréal, Quebec, on November 4, 2003.
Judgment from the bench at Montréal, Quebec, on November 4, 2003.
REASONS FOR JUDGMENT OF THE COURT: NADON J.A.
Date: 20031104
Docket: A-83-02
Citation: 2003 FCA 414
CORAM: DÉCARY J.A.
NOËL J.A.
NADON J.A.
BETWEEN:
CLUB JURIDIQUE
Applicant
and
THE ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on November 4, 2003)
NADON J.A.
[1] We consider that Judge Somers of the Tax Court of Canada made no error in concluding that the applicant and Solange Charest were associated by a contract of service, and that consequently Ms. Charest's employment for the period from May 1, 1995 to February 18, 2000, was insurable employment within the meaning of subsection 5(1) of the Employment Insurance Act.
[2] In our view, Judge Somers correctly applied the relevant criteria applicable to the matter he had to decide, namely whether the contract between Solange Charest and the applicant was a contract of service or a contract for services.
[3] Further, the Court is satisfied that the conclusions arrived at by the judge are entirely based on the evidence that was before him.
[4] The application for judicial review will therefore be dismissed with costs.
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"Marc Nadon"
J.A.
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Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L.
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-83-02
(APPEAL FROM JUDGMENT OR ORDER BY JUDGE J.F. SOMERS OF TAX COURT OF CANADA ON AUGUST 27, 2001, CASE No. 2001-554 (EI)).
STYLE OF CAUSE: CLUB JURIDIQUE
v.
THE ATTORNEY GENERAL OF CANADA
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: November 4, 2003
REASONS FOR JUDGMENT OF THE COURT (DÉCARY, NOËL, NADON J.A.)
DELIVERED FROM THE BENCH (BY): NADON J.A.
APPEARANCES:
Bruno Levasseur FOR THE RESPONDENT
SOLICITORS OF RECORD:
Yvon Descôteaux FOR THE APPLICANT
Laval, Quebec
Morris Rosenberg FOR THE RESPONDENT
Deputy Attorney General of Canada
Montréal, Quebec
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