Lazowski v. Canada (Minister of National Revenue)

Lazowski v. Canada (Minister of National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2003-11-24
Neutral citation
2003 FCA 443
File numbers
A-665-02
Decision Content
Date: 20031124
Docket: A-665-02
Citation: 2003 FCA 443
CORAM: LINDEN J.A.
SEXTON J.A.
MALONE J.A.
BETWEEN:
JAMES MIKE LAZOWSKI
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Winnipeg, Manitoba, on November 24, 2003.
Judgment delivered from the Bench at Winnipeg, Manitoba, on November 24, 2003.
REASONS FOR JUDGMENT BY: MALONE J.A.
Date: 20031124
Docket: A-665-02
Citation: 2003 FCA 443
CORAM: LINDEN J.A.
SEXTON J.A.
MALONE J.A.
BETWEEN:
JAMES MIKE LAZOWSKI
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Winnipeg, Manitoba on November 24, 2003)
MALONE J.A.
[1] This is an application for judicial review in respect of a decision made by Deputy Tax Court Judge D.W. Rowe dated July 29, 2002 (and reported as [2002] T.C.J. No. 517). Deputy Judge Rowe held that Mr. Lazowski was not engaged in pensionable or insurable employment with the Western Canada Wilderness Committee (the Committee) within the meaning of the Canada Pension Plan or the Employment Insurance Act respectively.
[2] The applicant has not identified any reviewable error of fact or law which would warrant the intervention of this Court. Deputy Judge Rowe thoroughly summarized the testimony of both Mr. Lazowski and the Committee manager and reviewed the relevant case law in detail. In particular the importance of the contract of service with the Committee was considered in accordance with the recent decision of this Court in Poulin v. Canada [2003] F.C.J. No. 141 (F.C.A.) at paragraph 12. The Deputy Judge then correctly applied the case law to the facts as he had found them.
[3] In Elia v. Canada reported as [1998] F.C.J. No. 316 this Court stated at paragraph [3]:
"[T]he allegation in the reply to the notice of appeal, in which the Minister states the facts on which he based his decision, must be assumed to be true as long as the applicant has not proven them false".
[4] In this case, the applicant has failed to disprove the Minister's assumptions.
[5] We would dismiss the application for judicial review but without costs.
"B. Malone"
J.A.
Winnipeg, Manitoba
November 24, 2003
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-665-02
STYLE OF CAUSE: James Mike Lazowski v. The Minister of National Revenue
PLACE OF HEARING: Winnipeg, Manitoba
DATE OF HEARING: November 24, 2003
REASONS FOR JUDGMENT OF THE COURT: LINDEN J.A., SEXTON J.A., MALONE J.A.
DELIVERED FROM THE BENCH BY: MALONE J.A.
APPEARANCES:
James Mike Lazowski
ON HIS OWN BEHALF
Michael van Dam
Department of Justice
301 - 310 Broadway
Winnipeg, MB R3C 0S6
FOR THE RESPONDENT
SOLICITORS OF RECORD:
James Mike Lazowski
ON HIS OWN BEHALF
Morris Rosenberg
Deputy Attorney General of Canada
FOR THE RESPONDENT