Denise Vachon

Denise Vachon
Court (s) Database
Tax Court of Canada Judgments
Date
2008-08-29
Neutral citation
2008 TCC 480
File numbers
2006-1098(IT)G
Judges and Taxing Officers
Pierre Archambault
Subjects
Income Tax Act
Decision Content
Docket: 2006-1098(IT)G
BETWEEN:
DENISE VACHON, EXECUTOR OF THE
ESTATE OF ROGER VACHON,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Pierre Morel (2006‑1101(IT)G), Jeannine Girard (2006‑1102(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1101(IT)G
BETWEEN:
PIERRE MOREL,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Jeannine Girard (2006‑1102(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1102(IT)G
BETWEEN:
JEANNINE GIRARD,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1103(IT)G
BETWEEN:
GUY GINGRAS,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Jeannine Girard (2006‑1102(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1104(IT)G
BETWEEN:
LILIANE DUFOUR,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Jeannine Girard (2006‑1102(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1107(IT)G
BETWEEN:
MARYSE BOUDREAULT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Jeannine Girard (2006‑1102(IT)G), Liliane Dufour (2006‑1104(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1108(IT)G
BETWEEN:
PIERRE BHERER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Jeannine Girard (2006‑1102(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1807(IT)G
BETWEEN:
GILLES BELZILE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Jeannine Girard (2006‑1102(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and March 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1809(IT)G
BETWEEN:
CHANTAL CÔTÉ,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Jeannine Girard (2006‑1102(IT)G), Gilles Belzile (2006‑1807(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1810(IT)G
BETWEEN:
RÉJEANNE GRAVEL,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Jeannine Girard (2006‑1102(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Income Tax Act for the 2002 taxation year is allowed, without costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1811(IT)G
BETWEEN:
VALOIS PELLETIER,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Jeannine Girard (2006‑1102(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002 and 2003 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1812(IT)G
BETWEEN:
ALAIN THERRIEN,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Jeannine Girard (2006‑1102(IT)G), Valois Pelletier (2006‑1811(IT)G), Dany Vigneault (2006‑1813(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002 and 2003 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1813(IT)G
BETWEEN:
DANY VIGNEAULT,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Jeannine Girard (2006‑1102(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Yves Tremblay (2006‑1100(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and March 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1100(IT)G
BETWEEN:
YVES TREMBLAY,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Jeannine Girard (2006‑1102(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Dany Vigneault (2006‑1813(IT)G), Conseil Central Côte‑Nord Inc. (2006‑1966(EI)) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeals from the assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years are allowed, without costs, and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Reasons for Judgment.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1966(EI)
BETWEEN:
CONSEIL CENTRAL CÔTE-NORD INC.,
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Jeannine Girard (2006‑1102(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Yves Tremblay (2006‑1100(IT)G), Dany Vigneault (2006‑1813(IT)G) and Conseil Central des Syndicats Nationaux du Saguenay/Lac St‑Jean (2006‑1142(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Employment Insurance Act, notice of which is dated July 21, 2005, in respect of the years 2002, 2003 and 2004, is allowed, and the assessment is vacated.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Docket: 2006-1142(EI)
BETWEEN:
CONSEIL CENTRAL DES SYNDICATS
NATIONAUX DU SAGUENAY/LAC ST‑JEAN (CSN),
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
____________________________________________________________________
Appeal heard on common evidence with the appeals of Denise Vachon, executor of the estate of Roger Vachon (2006‑1098(IT)G), Pierre Morel (2006‑1101(IT)G), Guy Gingras (2006‑1103(IT)G), Liliane Dufour (2006‑1104(IT)G), Maryse Boudreault (2006‑1107(IT)G), Pierre Bherer (2006‑1108(TI)G), Gilles Belzile (2006‑1807(IT)G), Chantal Côté (2006‑1809(IT)G), Réjeanne Gravel (2006‑1810(IT)G), Jeannine Girard (2006‑1102(IT)G), Valois Pelletier (2006‑1811(IT)G), Alain Therrien (2006‑1812(IT)G), Yves Tremblay (2006‑1100(IT)G), Dany Vigneault (2006‑1813(IT)G) and
Conseil Central Côte‑Nord Inc. (2006‑1966(EI))
on March 25 and 26, 2008, at Montréal, Quebec
Before: The Honourable Justice Pierre Archambault
Appearances:
Counsel for the Appellant:
Marc Cantin
Counsel for the Respondent:
Anne Poirier
____________________________________________________________________
JUDGMENT
The appeal from the assessment made under the Employment Insurance Act, notice of which is dated May 19, 2005, in respect of the years 2002, 2003 and 2004, is allowed, and the assessment is vacated.
Signed at Montréal, Quebec, this 29th day of August 2008.
"Pierre Archambault"
Archambault J.
Translation certified true,
this 16th day of December, 2009
François Brunet, reviser
Citation: 2008 TCC 480
Date: 20080829
Dockets: 2006-1098(IT)G, 2006‑1101(IT)G, 2006‑1102(IT)G,
2006‑1103(IT)G, 2006‑1104(IT)G, 2006‑1107(IT)G,
2006‑1108(IT)G, 2006‑1807(IT)G, 2006‑1809(IT)G,
2006‑1810(IT)G, 2006‑1811(IT)G, 2006‑1812(IT)G,
2006‑1813(IT)G, 2006‑1100(IT)G,
BETWEEN:
DENISE VACHON, EXECUTOR OF THE
ESTATE OF ROGER VACHON,
PIERRE MOREL, JEANNINE GIRARD,
GUY GINGRAS, LILIANE DUFOUR,
MARYSE BOUDREAULT, PIERRE BHERER,
GILLES BELZILE, CHANTAL CÔTÉ,
RÉJEANNE GRAVEL, VALOIS PELLETIER,
ALAIN THERRIEN, DANY VIGNEAULT,
YVES TREMBLAY,
Appellants,
and
HER MAJESTY THE QUEEN,
Respondent,
and
Dockets: 2006‑1966(EI),
2006‑1142(EI)
CONSEIL CENTRAL CÔTE‑NORD INC.,
CONSEIL CENTRAL DES SYNDICATS NATIONAUX
DU SAGUENAY/LAC ST‑JEAN,
Appellants,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent.
[OFFICIAL ENGLISH TRANSLATION]
REASONS FOR JUDGMENT
Archambault J.
[1] Conseil central Côte‑Nord Inc. ("CC Côte‑Nord") and six of its officials,[1] and Conseil central des syndicats nationaux du Saguenay/Lac St‑Jean ("CC Saguenay") and eight of its officials,[2] are appealing from assessments made by the Minister of National Revenue ("the Minister") in respect of the 2002, 2003, and 2004 taxation years or one or more of those years ("the relevant period").[3]
[2] In the assessments involving CC Côte‑Nord and CC Saguenay, the Minister determined the amounts owed by these central councils under the Employment Insurance Act (EIA) in respect of the 14 aforementioned union officials (hereinafter "the 14 officials", "the union officials", "the elected officials" or "the elected union officials"). Those assessments result from the Minister's decision to consider as "insurable earnings" the benefits that the 14 officials received from their central councils in the form of allowances or indemnities for the meal, travel and child care expenses that they incurred in the performance of their duties for their central councils. The 14 officials contest the assessments made by the Minister, who included the value of these benefits in their income from an office or employment. The officials were elected to the positions of president, treasurer, executive secretary or representative on one of the central councils. All of them obtained union leave from their employers — which include, among others, a hospital, a youth centre, and Provigo Distribution Inc. ("Provigo") — so that they could devote one or more days per week to union business while continuing to draw their salary. However, the unions were required to reimburse the employers of these elected officials for the salaries and fringe benefit costs for the periods when the officials were on union leave. The unions were reimbursed by the central councils.
[3] Whether the Minister's assessments are well-founded depends to a great extent on the answer to the following question: Did the 14 officials hold, for the purposes of sections 5 and 6 of the Income Tax Act (ITA), an "office" as defined in subsection 248(1) of the ITA, and, for the purposes of the definition of "insurable employment" in the EIA and the purposes of section 6 of the Employment Insurance Regulations (EIR), within the meaning of subsection 2(1) of the Canada Pension Plan (CPP)? To put it more precisely, the question is whether the elected officials' positions on the central councils entitled them to "a fixed or ascertainable stipend or remuneration" under subsection 248(1) of the ITA or subsection 2(1) of the CPP.
Facts
[4] All of the Appellants' appeals were heard on common evidence. Only three of the 14 officials testified at the hearing, namely Guy Gingras, an administrative officer for the Hôpital de Roberval and the treasurer of CC Saguenay; Pierre Morel, a receiver with Provigo and representative of CC Saguenay; and Chantal Côté, an employee of the Centre de protection et de réadaptation de la Côte‑Nord ("the Youth Centre") and the treasurer of CC Côte‑Nord.
[5] During the relevant period, Hôpital de Roberval remunerated Mr. Gingras for 35 hours of work (8 a.m. to 4 p.m. Monday to Friday) at the applicable rate under his collective agreement. He lives in Roberval, less than a kilometre from the hospital. He usually walks to work and returns home to eat his lunches. He said that he has been an active union member for 20 years, initially with his hospital's local and then as treasurer of CC Saguenay.
[6] Mr. Gingras explained that CSN locals are grouped together in a federation based on the employers' area of activity, and are also grouped together under a regional central council such as CC Saguenay and CC Côte‑Nord. At the very top of the pyramid is the Confédération nationale ("the Confederation") which offers services, such as legal services and union membership drive support services, to all members and to locals and federations. The federations provide the locals with services associated with collective agreement renewals and grievance management. The central councils (abbreviated "CC") train union officials and other active union members.
[7] In order to be elected to a central council, a person must first be sent as a delegate by his or her local to the convention, where the members in attendance elect the executive council as well as the various representatives, such as the occupational health and safety representative. People elected to a central council serve three-year terms; they are eligible for re-election to additional three-year terms.
[8] There are 159 locals under CC Saguenay.
[9] CC Saguenay’s offices are in Chicoutimi, roughly 107 km from Roberval. The territory it serves extends from Saint‑Ludger-de-Milot to La Baie. There are times when, in the performance of his duties as treasurer for CC Saguenay, Mr. Gingras may leave his home in Roberval at 7 a.m. and not return until 8 or 9 p.m. Seventy to seventy-five percent of the time that he spends on union-related work is at the CC Saguenay office in Chicoutimi. His union activities are not limited to weekdays: he is sometimes involved in demonstrations elsewhere in Quebec, including Montréal. Mr. Gingras says that he is not remunerated by CC Saguenay for his duties as its treasurer; he says that the work is simply an expression of his dedication to union activism. However, the hospital continues to pay Mr. Gingras an amount equal to the salary that he would have received if he had been working during the time that he devoted to his union duties.
[10]The treasurer’s duties include signing bank instruments, preparing budgets and activity reports, giving treasury training, and sitting on various boards such as the alternative dispute resolution committee and the Commission des lésions professionnelles [Quebec employment injuries board]. Mr. Gingras estimated that, on average, Hôpital de Roberval grants him three days of union leave per week. He said that this was just an average, because he sometimes devoted as many as four or five days a week to CC Saguenay, but sometimes had less to do, notably during the summer. However, an analysis of the activity reports shows that, throughout the three relevant taxation years, he was at CC Saguenay far more often than not.[4]
[11]On the other hand, Mr. Gingras said that he had to ask Hôpital de Roberval for its permission ten days in advance under clause 9.03 of the collective agreement between his union and the Comité patronal de négociation du secteur de la santé et des services sociaux [health and social services sector employer-side bargaining committee], the Sous‑comité patronal de négociation des centres hospitaliers publics [public hospitals employer-side bargaining subcommittee] and the Fédération de la santé et des services sociaux — CSN [health and social services federation (CSN)] ("the hospitals collective agreement"). The clause provides as follows:[5]
[TRANSLATION]
9.03 An employee who is a steward designated by the union may, upon written notice given by the union ten (10) calendar days in advance, take leave without pay for union business.
However, the employer shall continue to provide the employee with remuneration equal to the remuneration that the employee would receive if the employee were at work, provided the union reimburses the salary, the additional remuneration contemplated in section 6 of Appendix D, the applicable premiums, the fringe benefits, and the employer's share of the benefit plan. Such reimbursement shall be made within thirty (30) days after the employer claims it.
[Emphasis added.]
[12]Mr. Gingras confirmed that requests for union leave are rarely denied. However, he said that they can be denied if his presence at the hospital is essential. According to Mr. Gingras, the remuneration paid by the hospital enables him to preserve his rights to a pension under his pension plan.
[13]At the end of the month, Hôpital de Roberval bills CC Saguenay, not only for the remuneration that it paid Mr. Gingras for the periods he worked for CC Saguenay, but also for his benefits, which are worth 19.91% of his regular pay. The amounts paid by CC Saguenay are allocated to various accounts, including account #3500 for duties as treasurer, account #3720 for duties as delegate and account #6320 for training duties.
[14]Mr. Gingras also explained CC Saguenay's expense reimbursement scales (Exhibit I‑1, tab 34) which I reproduce below:
POLICY ON SCALES
Amended August 30, 2004
Scales
Breakfast
$7.20
Lunch
$14.85
Supper
$20.40
Snack
$3.10
Overnight stay
$99.20
Total: $144.75 / day
Distance travelled
$0.416 per kilometre
Meals
a) Breakfast
1- Breakfast will be reimbursed if a meeting is held before 8:30 a.m.
2- Out-of-town overnight stays are reimbursed.
3- Meeting places requiring more than 100 km of outbound travel, if the meeting begins at 9 a.m.
b) Lunch
1- Lunch will be reimbursed if a full day's union leave is required (morning and afternoon) or an activity is required at a mealtime.
2- The meeting ends later than 12 noon.
3- The meeting ends later than11:30 a.m. and more than 100 km of outbound travel is required.
c) Supper
1- Supper will be reimbursed where a day's leave is required and an activity is scheduled for the evening.
2- The afternoon meeting ends later than 5:30 p.m.
3- A meeting takes place during an evening and more than 100 km of outbound travel is required.
4- The meeting begins the next morning and more than 200 km of outbound travel is required.
d) Snack
1- A snack will be reimbursed if an activity ends later than 9 p.m.
2- When an overnight stay is reimbursed.
e) Overnight stay
1- We will reimburse an overnight stay when the circumstances require us to do so (i.e. when an act of nature paralyzes the location where the activity is being held, or the union official is unable to return home, notably by reason of a storm, flooding, etc.). Reference: school closures, Transports Québec warnings, or other warnings.
1-[sic] The meeting continues on the following day and more than 100 km of outbound travel is required. In addition, an officer, in the course of his or her duties, is entitled to claim an overnight stay expense once per week on average, but, if so, no supper, snack or breakfast expenses shall be reimbursed and the person in question must work the next day.
2- The meeting begins the following morning and more than 200 km of outbound travel from home is required.
3- Overnight stay expenses on the last day of a meeting will be reimbursed if the meeting ends after 5 p.m. and more than 200 km of inbound travel is required.
4- Overnight stay expenses on the last day of a meeting will be reimbursed if the meeting ends after 4 p.m. and more than 300 km of travel is required.
However, from October 1 through April 30:
a) Overnight stay expenses on the last day of a meeting will be reimbursed after 3:30 pm. if more than 200 km of inbound travel is required.
b) Overnight stay expenses on the last day of a meeting will be reimbursed after 1:30 p.m. if more than 300 km of inbound travel is required.
Child care expenses
A person who attends meetings or training courses or who participates in union activities outside the person's regular hours of work may claim child care expenses.
These allowances will only be granted if the expenses have been incurred, and they are available to persons with children age 16 or younger, or under 18 if they are disabled or emotionally/socially maladjusted and require someone to be with them.
Where both parents or spouses are engaged in union activities at the same time, only one of them will be reimbursed. These allowances must not be used for the purpose of remunerating the other parent or spouse.
After midnight, daycare expenses will be covered only if payment for overnight stay has been made.
In addition, for the supper period, claims of $10 for one child and $5 for each additional child may be made in respect of expenses incurred for child care or for late pick-up from the daycare centre.
Number of children
1
2
3
4+
Morning
$10
$15
$20
$5
Afternoon
$10
$15
$20
$5
Evening work, after 6 p.m.
$15
$20
$25
$5
Night work, after midnight
$20
$30
$40
$5
. . .
Activity reports
The Central Council will only reimburse pay and benefits actually lost.
In order to be reimbursed for a claim, the person must adequately fill out an activity report and submit it no more than 15 days after the week in which the activity took place.
Any claim for salary in connection with meetings away, other than the Confederation office or council must include a pay stub from the week in which the actual loss of salary occurred.
Union members' salaries
The Central Council will reimburse pay actually lost by a union member who was granted leave from employment in order to perform a duty for the Central Council.
If the union has the benefit of salary maintenance by the employer, the Central Council will reimburse the union or the employer for 100% of the gross salary, and, if applicable, the related expenses, upon submission of vouchers.
If the union does not have the benefit of salary maintenance, the Council shall pay the member 50% of the salary,[6] in accordance with the CSN form entitled [TRANSLATION] "Salary payment claim for persons on leave".
If the member is from the hotel or restaurant industry, the Central Council will reimburse tips in accordance with the union's policy. The union must provide the Central Council with the said policy.
If the member is not a member of the local council, and is called upon to be a member of a Confederation council, the Central Council's reimbursement policy c