2747-7173 Québec Inc. v. Canada (Minister of National Revenue)
The court held the six cents per mile payment was paid in respect of employment within the meaning of s.2(1) of the Regulations and was not excluded by s.2(3); therefore it constituted insurable earnings and the Tax Court judge's finding was correct, leading to dismissal of the application.
Source-derived case information.
- Citation
- 2002 FCA 62
- Parties
- Applicant: 2747-7173 Québec Inc., also known as CLIMAN TRANSPORTATION SERVICES REG'D; Respondent: THE MINISTER OF NATIONAL REVENUE; Respondent: RICHARD LAMONTAGNE
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 11 February 2002
- Procedural Posture
- Application for Judicial Review of Tax Court Decision / Decision by Federal Court of Appeal (judgment)
- Outcome
- Application for judicial review dismissed
- Legal Topics
- Insurable Earnings, Insurance Earnings and Collection of Premiums Regulations, Section 2(1), Section 2(3), Allowances, Costs and Disbursements
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
2747-7173 Québec Inc., also known as CLIMAN TRANSPORTATION SERVICES REG'D
Applicant
THE MINISTER OF NATIONAL REVENUE
Respondent
RICHARD LAMONTAGNE
Respondent
Procedural Posture
Application for Judicial Review of Tax Court Decision / Decision by Federal Court of Appeal (judgment)
Legal Issues
- 1 Whether payment calculated at six cents per mile is an allowance or otherwise
- 2 Whether that payment constitutes insurable earnings under s.2(1) of the Insurance Earnings and Collection of Premiums Regulations, SOR/97-33
- 3 Whether s.2(3) excludes the payment from insurable earnings
Ratio Decidendi
The court held the six cents per mile payment was paid in respect of employment within the meaning of s.2(1) of the Regulations and was not excluded by s.2(3); therefore it constituted insurable earnings and the Tax Court judge's finding was correct, leading to dismissal of the application.
Court Disposition
Application for judicial review dismissed
Orders
- Application for judicial review dismissed
- Costs awarded to the Minister of National Revenue
Full Case Text
Judgment text and source record
1 paragraphs
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