Canada v. Lake City Casinos Limited
Court headnote
Canada v. Lake City Casinos Limited Court (s) Database Federal Court of Appeal Decisions Date 2007-03-07 Neutral citation 2007 FCA 100 File numbers A-222-06, A-223-06, A-224-06, A-225-06, A-226-06, A-227-06, A-228-06, A-229-06 Decision Content Date: 20070307 Docket: A-225-06 A-222-06 A-223-06 A-224-06 A-226-06 A-227-06 A-228-06 A-229-06 Citation: 2007 FCA 100 CORAM: DÉCARY J.A. NOËL J.A. SEXTON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and LAKE CITY CASINOS LIMITED Respondent Heard at Vancouver, British Columbia, on March 7, 2007. Judgment delivered from the Bench at Vancouver, British Columbia, on March 7, 2007. REASONS FOR JUDGMENT BY: NOËL J.A. Date: 20070307 Docket: A-225-06 Citation: 2007 FCA 100 CORAM: DÉCARY J.A. NOËL J.A. SEXTON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and LAKE CITY CASINOS LIMITED Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Vancouver, British Columbia, on March 7, 2007) NOËL J.A. [1] These reasons dispose of the present appeal as well as appeals A-222-06 to A-229-06 inclusively. A copy of these reasons will accordingly be filed in those dockets as reasons for judgment. [2] In order to succeed, it was incumbent upon the Appellant to show that the tips were paid by the employer in the liberal sense attributed to this word by the Supreme Court of Canada in Canadian Pacific Ltd. v. Canada, [1986] 1 S.C.R. 678.This required a demonstration that the tips came into the possession of the employer who then remitted them to the employ…
Read full judgment
Canada v. Lake City Casinos Limited Court (s) Database Federal Court of Appeal Decisions Date 2007-03-07 Neutral citation 2007 FCA 100 File numbers A-222-06, A-223-06, A-224-06, A-225-06, A-226-06, A-227-06, A-228-06, A-229-06 Decision Content Date: 20070307 Docket: A-225-06 A-222-06 A-223-06 A-224-06 A-226-06 A-227-06 A-228-06 A-229-06 Citation: 2007 FCA 100 CORAM: DÉCARY J.A. NOËL J.A. SEXTON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and LAKE CITY CASINOS LIMITED Respondent Heard at Vancouver, British Columbia, on March 7, 2007. Judgment delivered from the Bench at Vancouver, British Columbia, on March 7, 2007. REASONS FOR JUDGMENT BY: NOËL J.A. Date: 20070307 Docket: A-225-06 Citation: 2007 FCA 100 CORAM: DÉCARY J.A. NOËL J.A. SEXTON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and LAKE CITY CASINOS LIMITED Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Vancouver, British Columbia, on March 7, 2007) NOËL J.A. [1] These reasons dispose of the present appeal as well as appeals A-222-06 to A-229-06 inclusively. A copy of these reasons will accordingly be filed in those dockets as reasons for judgment. [2] In order to succeed, it was incumbent upon the Appellant to show that the tips were paid by the employer in the liberal sense attributed to this word by the Supreme Court of Canada in Canadian Pacific Ltd. v. Canada, [1986] 1 S.C.R. 678.This required a demonstration that the tips came into the possession of the employer who then remitted them to the employees. [3] Having regard to the Agreed Statements of Facts, it was open to the Tax Court Judge to hold that the tips were physically distributed by the employees themselves and not by the employer. [4] The appeal will be accordingly dismissed with one set of costs. “Marc Noël” J.A. FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-225-06, A-222-06, A-223-06, A-224-06, A-226-06, A-227-06, A-228-06, A229-06 STYLE OF CAUSE: HMQ v. LAKE CITY CASINOS LTD PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: March 7, 2007 REASONS FOR JUDGMENT BY: DÉCARY J.A. NOËL J.A. SEXTON J.A. DELIVERED FROM THE BENCH BY: NOËL J.A. DATED: March 7, 2007 APPEARANCES: Ron D.F. Wilhelm FOR THE APPELLANT Raj Grewal Douglas H. Mathew FOR THE RESPONDENT SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE APPELLANT Thorsteinssons Tax Lawyers Vancouver, B.C. FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca