Shaw Communications Inc. v. Canada (Minister of National Revenue)

Shaw Communications Inc. v. Canada (Minister of National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2003-04-01
Neutral citation
2003 FCA 171
File numbers
A-430-02
Decision Content
Date: 20030401
Docket: A-430-02
Neutral citation: 2003 FCA 171
CORAM: ROTHSTEIN, J.A.
EVANS, J.A.
MALONE, J.A.
Application under paragraph 28(1)(I) of the Federal Court Act, section 18.24 of
the Tax Court of Canada Act, section 105 of the Employment Insurance Act
and subsection 29(2) of the Canada Pension Plan
BETWEEN:
SHAW COMMUNICATIONS INC.
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Calgary, Alberta, on Tuesday, April 1, 2003.
Judgment delivered from the Bench at Calgary, Alberta, on Tuesday, April 1, 2003.
REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN, J.A.
Date: 20030401
Docket: A-430-02
Neutral citation: 2003 FCA 171
CORAM: ROTHSTEIN, J.A.
EVANS, J.A.
MALONE, J.A.
Application under paragraph 28(1)(I) of the Federal Court Act, section 18.24 of
the Tax Court of Canada Act, section 105 of the Employment Insurance Act
and subsection 29(2) of the Canada Pension Plan
BETWEEN:
SHAW COMMUNICATIONS INC.
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Calgary, Alberta
on Tuesday, April 1, 2003.)
ROTHSTEIN, J.A.
[1] In spite of the argument of counsel for the Applicant we have not been persuaded that Mogan, J. committed any reviewable error in finding that the individuals in question in this case were employees and not independent contractors. The issues raised by the Applicant all arise from findings of fact and inferences of fact. There was evidence on the record to support the findings made. The Applicant is essentially asking this Court to re-weigh the evidence considered by Mogan, J. That is not the function of this Court. The Applicant did not identify any error of law that Mogan, J. may have committed. We will dismiss the application with costs as agreed of $2,250.00 inclusive of disbursements.
"Marshall Rothstein"
J. A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-430-02
STYLE OF CAUSE: Shaw Communications Inc. v. The Minister
of National Revenue
PLACE OF HEARING: CALGARY, Alberta
DATE OF HEARING: Tuesday, April 1, 2003
REASONS FOR JUDGMENT
OF THE COURT BY: (ROTHSTEIN, EVANS & MALONE JJ.A.)
DELIVERED FROM THE BENCH BY: ROTHSTEIN, J.A.
DATED: April 1, 2003
APPEARANCES:
Mr. Gregory J. Gartner
Mr. James C. Yaskowich FOR THE APPLICANT
Ms. Julia S. Parker FOR THE RESPONDENT
SOLICITORS OF RECORD:
Felesky Flynn LLP
Edmonton, Alberta FOR THE APPLICANT
Morris A. Rosenberg
Deputy Attorney General of Canada FOR THE RESPONDENT