Laverdière v. Canada (National Revenue)

Laverdière v. Canada (National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2008-10-01
Neutral citation
2008 FCA 293
File numbers
A-523-07
Decision Content
Date: 20081001 Docket: A-523-07
Citation: 2008 FCA 293
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
ANDRÉ LAVERDIÈRE
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
Hearing held at Québec, Quebec, on October 1, 2008.
Judgment delivered from the bench at Québec, Quebec, on October 1, 2008.
REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A.
Date: 20081001
Docket: A-523-07
Citation: 2008 FCA 293
CORAM: LÉTOURNEAU J.A.
NADON J.A.
PELLETIER J.A.
BETWEEN:
ANDRÉ LAVERDIÈRE
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Québec, Quebec, on October 1, 2008)
NADON J.A.
[1] The appellant contests a decision by Justice Favreau of the Tax Court of Canada dated January 26, 2007, dismissing the appeal he had filed against the decision by the Minister of Revenue (the Minister), according to which the appellant did not hold insurable employment since he was not an employee during the period in issue, namely April 8, 2002, to August 10, 2002.
[2] In concluding as he did, Justice Favreau considered all the evidence, including the appellant’s testimony, and made findings of fact and law. More specifically, he concluded that the relationship between the appellant and Robert Dumas reflected a contract of partnership rather than a contract of service.
[3] We were not satisfied that the judge made an error, either of fact or law, that would warrant our intervention.
[4] For the sake of clarity, we wish to reiterate that the appellant had the burden of rebutting the Minister’s assumptions as they appear on the Minister’s Reply to the Notice of Appeal. Justice Favreau was not satisfied, despite contradictory evidence in some respects, that the appellant was an employee of Mr. Dumas during the period in issue. It was for Justice Favreau to assess the evidence submitted by the parties, and we are of the opinion that the conclusion he reached was not unreasonable.
[5] The appeal will therefore be dismissed with costs.
“Marc Nadon”
J.A.
Certified true translation
Tu-Quynh Trinh
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-523-07
STYLE OF CAUSE: ANDRÉ LAVERDIÈRE v. MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: Québec, Quebec
DATE OF HEARING: October 1, 2008
REASONS FOR JUDGMENT OF THE COURT BY: Létourneau J.A., Nadon J.A., Pelletier J.A.
DELIVERED FROM THE BENCH BY: Nadon J.A.
APPEARANCES:
Eric Le Bel
FOR THE APPELLANT
Marie-Claude Landry
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Fradette, Gagnon, Têtu, Le Bel, Potvin
Chicoutimi, Québec
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT