Couture c. Canada (Minister of National Revenue)

Couture c. Canada (Minister of National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2001-02-27
Neutral citation
2001 FCA 41
File numbers
A-778-98
Decision Content
Date: 20010227
Docket: A-778-98
Montréal, Quebec, Tuesday, February 27, 2001
CORAM: DESJARDINS, J.A.
LÉTOURNEAU, J.A.
NOËL, J.A.
BETWEEN:
MICHEL COUTURE
Applicant
AND
MINISTER OF NATIONAL REVENUE
Respondent
J U D G M E N T
This application for judicial review is dismissed with costs.
"Alice Desjardins"
J.A.
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
Date: 20010227
Docket: A-778-98
Neutral Citation: 2001 FCA 41
Coram: DESJARDINS, J.A.
LÉTOURNEAU, J.A.
NOËL, J.A.
Between:
MICHEL COUTURE
Applicant
AND
MINISTER OF NATIONAL REVENUE
Respondent
Hearing held in Montréal, Quebec
Tuesday, February 27, 2001
Judgment pronounced at the hearing in Montréal, Quebec
Tuesday, February 27, 2001
REASONS FOR JUDGMENT OF THE COURT BY: DESJARDINS J.A.
Date: 20010227
Docket: A-778-98
Neutral Citation: 2001 FCA 41
Coram: DESJARDINS, J.A.
LÉTOURNEAU, J.A.
NOËL, J.A.
BETWEEN:
MICHEL COUTURE
Applicant
AND
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Pronounced from the bench at the hearing in
Montreál, Quebec, Tuesday, February 27, 2001)
DESJARDINS J.A.
[1] We are of the opinion that, notwithstanding the respondent's admission that subclause 5(u) of the Reply to the Notice of Appeal was erroneous and that the social insurance number supplied by Mr. Michel Presseau was valid, there was sufficient evidence to allow the trial judge to find that the applicant held more than 40% of the voting shares of the payer (paragraph 3(2)(d) of the Unemployment Insurance Act, R.S.C. 1985, c. U-1 (the "Act")).
[2] We are also of the opinion that the evidence allowed the trial judge to find that the applicant was, during the periods in dispute, the directing mind of the company and that he was not performing insurable employment under a contract of service (paragraph 3(1)(a) of the Act).
[3] This application for judicial review will be dismissed with costs.
"Alice Desjardins"
J.A.
Montréal, Quebec
February 27, 2001
Certified true translation
Suzanne M. Gauthier, LL.L., Trad. a.
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
FILE NO: A-778-98
STYLE: MICHEL COUTURE
Applicant
AND
MINISTER OF NATIONAL REVENUE
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: February 27, 2001
REASONS FOR JUDGMENT: Desjardins, J.A.
DATED: February 27, 2001
APPEARANCES:
Daniel Gilbert FOR THE APPLICANT
Nathalie Lessard FOR THE RESPONDENT
SOLICITORS OF RECORD:
Daniel Gilbert
Terrebonne, Quebec FOR THE APPLICANT
Morris Rosenberg
Deputy Attorney General of Canada
Montréal, Quebec FOR THE RESPONDENT