Porotti v. Canada (National Revenue)

Porotti v. Canada (National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2016-01-27
Neutral citation
2016 FCA 29
File numbers
A-458-14
Decision Content
Date: 20160127
Docket: A-458-14
Citation: 2016 FCA 29
CORAM:
PELLETIER J.A.
DE MONTIGNY J.A.
GLEASON J.A.
BETWEEN:
MICHELLE POROTTI
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Vancouver, British Columbia, on January 26, 2016.
Judgment delivered at Vancouver, British Columbia, on January 27, 2016.
REASONS FOR JUDGMENT BY:
DE MONTIGNY J.A.
CONCURRED IN BY:
PELLETIER J.A.
GLEASON J.A.
Date: 20160127
Docket: A-458-14
Citation: 2016 FCA 29
CORAM:
PELLETIER J.A.
DE MONTIGNY J.A.
GLEASON J.A.
BETWEEN:
MICHELLE POROTTI
Appellant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
DE MONTIGNY J.A.
[1] Ms. Porotti appeals a decision of the Tax Court judge upholding the Minister’s decision that she was not employed in insurable and pensionable employment by Royal Ascot, but was rather engaged as an independent contractor during the period from January 1, 2012 to August 8, 2012.
[2] Despite Ms. Porotti’s able arguments, I have not been convinced that the Tax Court judge erred in coming to her conclusion. She identified the correct legal test as set out by this Court in 1392644 Ontario Inc. O/A Connor Homes v. The Minister of National Revenue, 2013 FCA 85, and made no palpable and overriding errors in applying it to the facts of this case.
[3] Having regard to the evidence and the credibility of the witnesses, the Tax Court judge could properly find that the parties’ intention was that the appellant be engaged as an independent contractor, and that the usual objective factors are consistent with such a finding.
[4] As a result, I would dismiss the appeal, with costs.
"Yves de Montigny"
J.A.
“I agree
J.D. Denis Pelletier J.A."
“I agree
Mary J.L. Gleason J.A."
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
Docket:
A-458-14
(APPEAL FROM A JUDGMENT OF THE HONOURABLE MADAM JUSTICE JUDITH M. WOODS, DATED SEPTEMBER 9, 2014, NOS. 2013-2800(CPP) AND 2013-2801(EI).)
STYLE OF CAUSE:
MICHELLE POROTTI v. THE MINISTER OF NATIONAL REVENUE
PLACE OF HEARING:
Vancouver, British Columbia
DATE OF HEARING:
January 26, 2016
REASONS FOR JUDGMENT BY:
DE MONTIGNY J.A.
concurred in by:
PELLETIER J.A.
GLEASON J.A.
DATED:
January 27, 2016
APPEARANCES:
Michelle Porotti
For The Appellant
Nadine Taylor-Pickering
For The Respondent
SOLICITORS OF RECORD:
Self-represented
Burnaby, British Columbia
For The Appellant
William F. Pentney
Deputy Attorney General of Canada
Ottawa, Ontario
For The Respondent