Valente v. Canada (Minister of National Revenue)
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Valente v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-03-12 Neutral citation 2003 FCA 132 File numbers A-418-02 Decision Content Date: 20030312 Docket: A-418-02 Neutral citation: 2003 FCA 132 CORAM: LÉTOURNEAU J.A. NADON J.A. SHARLOW J.A. BETWEEN: VANESSA HEATHER VALENTE Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, on Wednesday, March 12, 2003. Judgment delivered from the Bench at Toronto, Ontario, on Wednesday, March 12, 2003. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20030312 Docket: A-418-02 Neutral citation: 2003 FCA 132 CORAM: LÉTOURNEAU J.A. NADON J.A. SHARLOW J.A. BETWEEN: VANESSA HEATHER VALENTE Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Wednesday, March 12, 2003.) SHARLOW J.A. [1] Having carefully considered the submissions of counsel and the reasons for the decision of the Tax Court Judge, we are all of the view that the Tax Court Judge erred in law in reaching his conclusion. In particular, he failed to consider the directions of this Court in Légaré v. Ministre du Revenue National (1999), 246 N.R. 176, [1999] F.C.J. No. 878 (QL) (F.C.A.) and Pérusse v. Canada (Minister of National Revenue) (2000), 261 N.R. 150, [2000] F.C.J. No. 310 (QL) (F.C.A.). These cases mark a departure from earlier decisions in defining the role of the Tax Court in considerin…
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Valente v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-03-12 Neutral citation 2003 FCA 132 File numbers A-418-02 Decision Content Date: 20030312 Docket: A-418-02 Neutral citation: 2003 FCA 132 CORAM: LÉTOURNEAU J.A. NADON J.A. SHARLOW J.A. BETWEEN: VANESSA HEATHER VALENTE Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, on Wednesday, March 12, 2003. Judgment delivered from the Bench at Toronto, Ontario, on Wednesday, March 12, 2003. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20030312 Docket: A-418-02 Neutral citation: 2003 FCA 132 CORAM: LÉTOURNEAU J.A. NADON J.A. SHARLOW J.A. BETWEEN: VANESSA HEATHER VALENTE Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Wednesday, March 12, 2003.) SHARLOW J.A. [1] Having carefully considered the submissions of counsel and the reasons for the decision of the Tax Court Judge, we are all of the view that the Tax Court Judge erred in law in reaching his conclusion. In particular, he failed to consider the directions of this Court in Légaré v. Ministre du Revenue National (1999), 246 N.R. 176, [1999] F.C.J. No. 878 (QL) (F.C.A.) and Pérusse v. Canada (Minister of National Revenue) (2000), 261 N.R. 150, [2000] F.C.J. No. 310 (QL) (F.C.A.). These cases mark a departure from earlier decisions in defining the role of the Tax Court in considering appeals from Ministerial determinations under paragraph 5(3)(b) of the Employment Insurance Act, S.C. 1996, c. 23. This application will be allowed with costs. The decision of the Tax Court will be set aside, and the matter will be referred back for a new hearing before a different Tax Court Judge. "Karen R. Sharlow" J.A. FEDERAL COURT OF CANADA APPEAL DIVISION Names of Counsel and Solicitors of Record DOCKET: A-418-02 STYLE OF CAUSE: VANESSA HEATHER VALENTE Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent DATE OF HEARING: WEDNESDAY, MARCH 12, 2003 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. DATED: WEDNESDAY, MARCH 12, 2003 JUDGMENT DELIVERED FROM THE BENCH ON WEDNESDAY, MARCH 12, 2003. APPEARANCES BY: Mr. Domenic Marciano For the Applicant Ms. Eleanor H. Thorn Mr. Eric Sherbert For the Respondent SOLICITORS OF RECORD: Marciano Beckenstein LLP Barristers & Solicitors 7625 Keele Street Concord, Ontario L4K 1Y4 For the Applicant Morris Rosenberg Deputy Attorney General of Canada For the Respondent
Source: decisions.fca-caf.gc.ca