Docket: A-458-14
Citation:
2016 FCA 29
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CORAM:
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PELLETIER J.A.
DE MONTIGNY J.A.
GLEASON J.A.
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BETWEEN:
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MICHELLE
POROTTI
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Appellant
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and
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THE MINISTER OF
NATIONAL REVENUE
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Respondent
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Heard
at Vancouver, British Columbia, on January 26, 2016.
Judgment delivered at Vancouver, British Columbia, on January 27,
2016.
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REASONS FOR JUDGMENT BY:
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DE
MONTIGNY J.A.
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CONCURRED IN BY:
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PELLETIER
J.A.
GLEASON
J.A.
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Docket: A-458-14
Citation:
2016 FCA 29
|
CORAM:
|
PELLETIER J.A.
DE MONTIGNY J.A.
GLEASON J.A.
|
|
BETWEEN:
|
|
MICHELLE
POROTTI
|
|
Appellant
|
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and
|
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THE MINISTER OF
NATIONAL REVENUE
|
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Respondent
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REASONS
FOR JUDGMENT
DE MONTIGNY J.A.
[1]
Ms. Porotti appeals a decision of the Tax Court
judge upholding the Minister’s decision that she was not employed in insurable
and pensionable employment by Royal Ascot, but was rather engaged as an
independent contractor during the period from January 1, 2012 to August 8, 2012.
[2]
Despite Ms. Porotti’s able arguments, I have not
been convinced that the Tax Court judge erred in coming to her conclusion. She
identified the correct legal test as set out by this Court in 1392644
Ontario Inc. O/A Connor Homes v. The Minister of National Revenue, 2013 FCA 85,
and made no palpable and overriding errors in applying it to the facts of this
case.
[3]
Having regard to the evidence and the
credibility of the witnesses, the Tax Court judge could properly find that the
parties’ intention was that the appellant be engaged as an independent
contractor, and that the usual objective factors are consistent with such a
finding.
[4]
As a result, I would dismiss the appeal, with
costs.
"Yves de Montigny"
“I agree
J.D. Denis Pelletier J.A."
“I agree
Mary J.L. Gleason J.A."
FEDERAL
COURT OF APPEAL
NAMES
OF COUNSEL AND SOLICITORS OF RECORD
(APPEAL FROM A JUDGMENT OF THE HONOURABLE
MADAM JUSTICE JUDITH M. WOODS, DATED SEPTEMBER 9, 2014, NOS. 2013-2800(CPP) AND
2013-2801(EI).)
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STYLE OF CAUSE:
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MICHELLE POROTTI v. THE MINISTER OF
NATIONAL REVENUE
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PLACE OF HEARING:
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Vancouver, British Columbia
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DATE OF HEARING:
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January 26, 2016
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REASONS FOR JUDGMENT BY:
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DE MONTIGNY J.A.
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concurred in by:
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PELLETIER J.A.
GLEASON J.A.
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DATED:
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January 27, 2016
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APPEARANCES:
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Michelle Porotti
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For The Appellant
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Nadine Taylor-Pickering
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For The Respondent
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SOLICITORS OF RECORD:
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Self-represented
Burnaby, British Columbia
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For The
Appellant
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William F. Pentney
Deputy Attorney General of Canada
Ottawa, Ontario
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For The Respondent
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