Sévigny v. Canada (Minister of National Revenue)
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Sévigny v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2005-10-25 Neutral citation 2005 FCA 344 File numbers A-262-04 Decision Content Date: 20051025 Docket: A-262-04 Citation: 2005 FCA 344 CORAM : DÉCARY J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: CLÉMENT SÉVIGNY Appellant and MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on October 20, 2005. Judgment delivered at Ottawa, Ontario, on October 25, 2005. REASONS FOR JUDGMENT BY: DÉCARY J.A. CONCURRED IN BY: LÉTOURNEAU J.A. NOËL J.A. Date: 20051025 Docket: A-262-04 Citation: 2005 FCA 344 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: CLÉMENT SÉVIGNY Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT DÉCARY J. [1] This is an appeal from the decision of a deputy judge of the Tax Court of Canada (2004 TCC 250) concerning the insurability of the appellant's employment within the meaning of paragraphs 5(2)(i) and 5(3)(b) of the Employment Insurance Act. [2] The judge found that the appellant, who is the spouse of the owner of the convenience store where he worked, would not have entered into a similar contract if his relationship with his employer had been at arm's length. [3] Basically, the appellant objects to the judge's having preferred the version given by the appellant and his spouse at their initial meeting with an investigating officer over the revised version that they subsequently gave and later repeated in Court. [4] Th…
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Sévigny v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2005-10-25 Neutral citation 2005 FCA 344 File numbers A-262-04 Decision Content Date: 20051025 Docket: A-262-04 Citation: 2005 FCA 344 CORAM : DÉCARY J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: CLÉMENT SÉVIGNY Appellant and MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on October 20, 2005. Judgment delivered at Ottawa, Ontario, on October 25, 2005. REASONS FOR JUDGMENT BY: DÉCARY J.A. CONCURRED IN BY: LÉTOURNEAU J.A. NOËL J.A. Date: 20051025 Docket: A-262-04 Citation: 2005 FCA 344 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NOËL J.A. BETWEEN: CLÉMENT SÉVIGNY Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT DÉCARY J. [1] This is an appeal from the decision of a deputy judge of the Tax Court of Canada (2004 TCC 250) concerning the insurability of the appellant's employment within the meaning of paragraphs 5(2)(i) and 5(3)(b) of the Employment Insurance Act. [2] The judge found that the appellant, who is the spouse of the owner of the convenience store where he worked, would not have entered into a similar contract if his relationship with his employer had been at arm's length. [3] Basically, the appellant objects to the judge's having preferred the version given by the appellant and his spouse at their initial meeting with an investigating officer over the revised version that they subsequently gave and later repeated in Court. [4] The judge explained at length the reasons why he chose the initial version over the second, and it is not for this Court to substitute its choice for the informed choice of the judge. I should add that the initial version was given on two separate occasions, two days apart, first by the appellant and then by the employer, in the presence of their accountant, who was not called upon to testify. That version was duly signed, and the responses given by each were remarkably similar, leading to the inescapable conclusion that a person in an arm's length relationship with an employer would never have received benefits the same as, or similar to, those received by the appellant. [5] The appeal should be dismissed with costs. "Robert Décary" J.A. I concur Gilles Létourneau J.A. I concur Marc Noël J.A. Certified true translation Michael Palles FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-262-04 STYLE OF CAUSE: CLÉMENT SÉVIGNY v. MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Québec, Quebec DATE OF HEARING: October 20, 2005 REASONS FOR JUDGMENT BY: DÉCARY J.A. DATED: October 25, 2005 APPEARANCES: Frédéric Saint-Jean FOR THE APPELLANT Nathalie Goulard FOR THE RESPONDENT SOLICITORS OF RECORD: Frédéric Goulard Sainte-Foy, Quebec FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT
Source: decisions.fca-caf.gc.ca