2747-7173 Québec Inc. v. Canada (Minister of National Revenue)

2747-7173 Québec Inc. v. Canada (Minister of National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2002-02-11
Neutral citation
2002 FCA 62
File numbers
A-485-00
Decision Content
Date: 20020211
Docket: A-485-00
Montréal, Quebec, February 11, 2002
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
2747-7173 Québec Inc., also known as
CLIMAN TRANSPORTATION SERVICES REG'D
Applicant
and
THE MINISTER OF NATIONAL REVENUE
and
RICHARD LAMONTAGNE
Respondents
JUDGMENT
The application for judicial review is dismissed, with costs to the Minister of National Revenue. Richard Lamontagne is entitled to his disbursements in the amount of $150.
Alice Desjardins
J.A.
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L
Date: 20020211
Docket: A-485-00
Neutral reference: 2002 FCA 62
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
2747-7173 Québec Inc., also known as
CLIMAN TRANSPORTATION SERVICES REG'D
Applicant
and
THE MINISTER OF NATIONAL REVENUE
and
RICHARD LAMONTAGNE
Respondents
Hearing held at Montréal, Quebec on February 11, 2002
Judgment from the bench at Montréal, Quebec on February 11, 2002
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
Date: 20020211
Docket: A-485-00
Neutral reference: 2002 FCA 62
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
BETWEEN:
2747-7173 Québec Inc., also known as
CLIMAN TRANSPORTATION SERVICES REG'D
Applicant
and
THE MINISTER OF NATIONAL REVENUE
and
RICHARD LAMONTAGNE
Respondents
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec
on February 11, 2002)
NOËL J.A.
[1] Whether the amount calculated at six cents per mile travelled is an allowance or something else, it was paid in respect of the claimant's employment within the meaning of s. 2(1) of the Insurance Earnings and Collection of Premiums Regulations, SOR/97-33.
[2] Since also s. 2(3) does not exclude this amount from the concept of insurable earnings, the Tax Court of Canada judge was right to conclude that the amount in question was insurable earnings during the period in which the said Regulations were in effect.
[3] The application for judicial review will be dismissed, with costs to the Minister of National Revenue. Mr. Lamontagne will be entitled to his disbursements.
Marc Noël
J.A.
Certified true translation
Suzanne M. Gauthier, C. Tr., LL.L
FEDERAL COURT OF CANADA
APPEAL DIVISION
Date: 20020211
Docket: A-485-00
Between:
2747-7173 Québec Inc., also known as CLIMAN TRANSPORTATION SERVICES REG'D
Applicant
and
THE MINISTER OF NATIONAL REVENUE
and
RICHARD LAMONTAGNE
Respondents
REASONS FOR JUDGMENT OF THE COURT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE: A-485-00
CORAM: DESJARDINS J.A.
DÉCARY J.A.
NOËL J.A.
STYLE OF CAUSE: 2747-7173 Québec Inc., also known as CLIMAN TRANSPORTATION SERVICES REG'D
Applicant
and
THE MINISTER OF NATIONAL REVENUE
and
RICHARD LAMONTAGNE
Respondents
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: February 11, 2002
REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A.
DATED: February 11, 2002
APPEARANCES:
Normand Laurendeau FOR THE PLAINTIFF
Bernard Fontaine/ FOR THE DEFENDANT
Alain Gareau THE MINISTER OF NATIONAL REVENUE
RICHARD LAMONTAGNE FOR HIMSELF, AS DEFENDANT
SOLICITORS OF RECORD:
Robinson, Sheppard, Shapiro FOR THE PLAINTIFF
Montréal, Quebec
Morris Rosenberg FOR THE DEFENDANT
Deputy Attorney General of Canada THE MINISTER OF NATIONAL
Montréal, Quebec REVENUE