Misiura v. Canada (Minister of National Revenue)

Misiura v. Canada (Minister of National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2002-01-15
Neutral citation
2002 FCA 16
File numbers
A-641-00
Decision Content
Date: 20020115
Docket: A-641-00
Neutral citation: 2002 FCA 16
CORAM: STRAYER J.A.
ROTHSTEIN J.A.
SEXTON J.A.
BETWEEN:
YVONNE MISIURA
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Toronto, Ontario, on January 15, 2002
Judgment delivered from the Bench at Toronto, Ontario on January 15, 2002
REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN J.A.
Date: 20020115
Docket: A-641-00
Neutral citation: 2002 FCA 16
CORAM: STRAYER J.A.
ROTHSTEIN J.A.
SEXTON J.A.
BETWEEN:
YVONNE MISIURA
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Tuesday, January 15, 2002)
ROTHSTEIN J.A.
[1] The Applicant seeks judicial review of a decision of Judge McLatchy, Deputy Judge of the Tax Court, dismissing the Applicant's appeal from a decision of the Minister of National Revenue finding that the Applicant did not have sufficient hours of insurable employment to qualify for employment insurance benefits. Before Judge McLatchy, the Applicant argued that she did not trust the pay records of her employer but she could not provide evidence to support her contention.
[2] Before this Court the Applicant attempted to introduce new evidence in her motion record. The Applicant has not met the test for admissibility of such evidence in this Court. Even if the material were admissible, the documents do not prove that the employer's records were incorrect for the relevant years.
[3] The Applicant's complaints seem to be addressed to her employer, her union and her shop steward. However, the issue before Judge McLatchy was whether she had the insurable hours of employment required for employment insurance benefits. She did not demonstrate to Judge McLatchy that the employer's records were incorrect nor did she substantiate the hours she alleged she worked or was entitled to.
[4] This Court will not interfere with the decision under review unless it can be demonstrated that the Trial Judge misapprehended the facts or erred in law. The Applicant has not demonstrated any misapprehension of facts or error of law by Judge McLatchy.
[5] The judicial review will be dismissed.
"Marshall Rothstein"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-641-00
STYLE OF CAUSE: YVONNE MISIURA
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
DATE OF HEARING: TUESDAY, JANUARY 15, 2002
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: ROTHSTEIN J.A.
DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON TUESDAY, JANUARY 15, 2002.
APPEARANCES BY: Ms. Yvonne Misiura
For the Applicant, on her own behalf
Mr. Henry Gluch
For the Respondent
SOLICITORS OF RECORD: Yvonne Misiura
2468 Eglinton Avenue West
Suite 1802
Toronto, Ontario
M6M 5E2
For the Applicant, on her own behalf
Morris Rosenberg
Deputy Attorney General of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 20020115
Docket: A-641-00
BETWEEN:
YVONNE MISIURA
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
OF THE COURT