Propriétés Belcourt Inc. v. Canada (National Revenue)

Propriétés Belcourt Inc. v. Canada (National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2009-11-18
Neutral citation
2009 FCA 334
File numbers
A-540-08
Decision Content
Date: 20091118
Dockets: A-540-08A, A-540-08B,
A-540-08C, A-540-08D,
A-540-08E, A-540-08F,
A-540-08G
Citation: 2009 FCA 334
CORAM: BLAIS C.J.
NOËL J.A.
TRUDEL J.A.
A-540-08A
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
LINA VACCARO
Intervener at Trial
A-540-08B
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
DONALD TAILLEFER
Intervener at Trial
A-540-08C
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
SUKHY BASRA
Intervener at Trial
A-540-08D
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
MARC G. RANGER
Intervener at Trial
A-540-08E
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
LOUISE DINEEN LABRECQUE
Intervener at trial
A-540-08F
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
WILLIAM BUMBRAY
Intervener at Trial
A-540-08G
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
ROBERT BAILLARGEON
Intervener at Trial
Hearing held at Montréal, Quebec, on November 18, 2009.
Judgment delivered from the Bench at Montréal, Quebec, on November 18, 2009.
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20091118
Dockets: A-540-08A, A-540-08B,
A-540-08C, A-540-08D,
A-540-08E, A-540-08F,
A-540-08G
Citation: 2009 FCA 334
CORAM: BLAIS C.J.
NOËL J.A.
TRUDEL J.A.
A-540-08A
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
LINA VACCARO
Intervener at Trial
A-540-08B
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
DONALD TAILLEFER
Intervener at Trial
A-540-08C
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
SUKHY BASRA
Intervener at Trial
A-540-08D
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
MARC G. RANGER
Intervener at Trial
A-540-08E
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
LOUISE DINEEN LABRECQUE
Intervener at trial
A-540-08F
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
WILLIAM BUMBRAY
Intervener at Trial
A-540-08G
BETWEEN:
LES PROPRIÉTÉS BELCOURT INC.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
and
ROBERT BAILLARGEON
Intervener at Trial
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Montréal, Quebec, on November 18, 2009)
NOËL J.A.
[1] Les Propriétés Belcourt Inc. (the appellant) is appealing seven decisions of Justice Favreau of the Tax Court of Canada (TCC judge) dismissing the appeals under subsection 103(1) of the Employment Insurance Act, S.C. 1996, c. 23, and confirming, on the basis of common evidence and in accordance with the same reasons, the Minister’s decisions determining that the interveners Lina Vaccaro (A-540-08A), Donald Taillefer (A-540-08B), Sukhy Basra (A-540-08C), Marc G. Ranger (A-540-08D), Louise Dineen Labrecque (A-540-08E), William Bumbray (A‑540‑08F) and Robert Baillargeon (A-540-08G) were employed by the appellant in insurable employment.
[2] These reasons will be filed in A-540-08A, and a copy hereof will be entered in the other files as reasons for judgment.
[3] Despite the valiant efforts of counsel for the appellant, we were not satisfied that the TCC judge made any error that would warrant the intervention of this Court.
[4] The seven appeals will be dismissed with one set of costs in this Court and in the Tax Court of Canada.
“Marc Noël”
J.A.
Certified true translation
Tu-Quynh Trinh
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKETS: A-540-08A, A-540-08B, A-540-08C,
A-540-08D, A-540-08E, A-540-08F,
A-540-08G
(APPEAL OF JUDGMENTS OF THE HONOURABLE MR. JUSTICE RÉAL FAVREAU OF THE TAX COURT OF CANADA, DATED SEPTEMBER 26, 2008, DOCKET NOS. 2007-2451(EI), 2007-3762(EI), 2007-3765(EI), 2007-3766(EI), 2007‑3767(EI), 2007-3768(EI) AND 2007-3769(EI).)
STYLE OF CAUSE: Les Propriétés Belcourt Inc. and Minister of National Revenue and Lina Vaccaro
Les Propriétés Belcourt Inc. and Minister of National Revenue and Donald Taillefer
Les Propriétés Belcourt Inc. and Minister of National Revenue and Sukhy Basra
Les Propriétés Belcourt Inc. and Minister of National Revenue and Marc G. Ranger
Les Propriétés Belcourt Inc. and Minister of National Revenue and Louise Dineen Labrecque
Les Propriétés Belcourt Inc and Minister of National Revenue and William Bumbray
Les Propriétés Belcourt Inc. and Minister of National Revenue and Robert Baillargeon
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: November 18, 2009
REASONS FOR JUDGMENT OF THE COURT BY: BLAIS C.J., NOËL, TRUDEL JJ.A.
DELIVERED FROM THE BENCH BY: NOËL J.A.
DATED: November 18, 2009
APPEARANCES:
Benoît Larose
FOR THE APPELLANT
Christina Ham
Claude Lamoureux
FOR THE RESPONDENT
SOLICITORS OF RECORD:
Roussin Larose s.n.
Montréal, Quebec
FOR THE APPELLANT
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR THE RESPONDENT