Jaillet v. Canada (Minister of national revenue)

Jaillet v. Canada (Minister of national revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-10-17 Neutral citation 2002 FCA 394 File numbers A-751-00 Decision Content Date: 20021017 Docket: A-751-00 Neutral citation: 2002 FCA 394 CORAM: RICHARD C.J. LÉTOURNEAU J.A. NADON J.A. BETWEEN: ANDRÉ JAILLET and JACQUES JAILLET Applicants and MINISTER OF NATIONAL REVENUE Respondent Heard at Fredericton, New Brunswick, on October 17, 2002 Judgment delivered from the Bench at Fredericton, New Brunswick, on October 17, 2002 REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. Date: 20021017 Docket: A-751-00 Neutral citation: 2002 FCA 394 CORAM: RICHARD C.J. LÉTOURNEAU J.A. NADON J.A. BETWEEN: ANDRÉ JAILLET and JACQUES JAILLET Applicants and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Fredericton, New Brunswick on October 17, 2002) LÉTOURNEAU J.A. [1] This is an application for judicial review of a decision of the Tax Court of Canada in which Somers D.J.T.C.C. dismissed the applicants' appeal against a determination made by the Minister of National Revenue (Minister). The determination excepted the applicants from insurable employment pursuant to section 3 of the Unemployment Insurance Act (Act). [2] The Tax Court judge reviewed the assumptions made by the Minister in the Reply to the Notice of Appeal. He heard several witnesses, including both applicants. He applied to the facts ascertained at the hearing the principles elaborated by this Court in Wiebe Door Services Ltd. v. M.N.R., [1986] 3 F.C. 553 (F.C.A.), i.e., the degree of control exercised by the employer, the ownership of tools, the chance of profit and the risks of loss, and, in some cases, the degree of integration. He was also mindful of the warning of our colleague Décary J.A. in Charbonneau v. M.N.R., [1996] F.C.J. No. 1337 to the effect that monitoring the result of the work done is not to be confused with the concept of controlling the worker. [3] In able arguments, counsel for the applicants tried to convince us that the Trial judge erred in his application of the Wiebe Door test. He should have found that there was a relationship of subordination and an adequate degree of control exercised by the Payor. Control in the forest industry, he said, is not a criterion as rigid as it is in other types of employment. He referred us to the case of Lizotte v. Canada, [1988] T.C.J. No. 29. With respect to the issue of risks and profit, counsel submitted that the judge mistakenly concluded that an arrangement of payment by volume could not constitute a contract of service. His conclusion is said to conflict with subsection 3(1) of the Act which permits "earnings... calculated by time or by the piece" to qualify as insurable employment. Finally, counsel argued that the work of the applicants was necessary to the existence of wood cutting on the lot designated by the company and, therefore, was integrated to the business of the company. [4] We have not been persuaded that the Tax Court judge erred in this case in the application of the Wiebe Door test. His findings of fact as regards all the elements of the test were supported by the evidence. The inferences he drew from these findings with respect to control, risks of loss and integration were reasonable and cannot be interfered with. [5] For these reasons, the application for judicial review will be dismissed with costs. "Gilles Létourneau" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-751-00 STYLE OF CAUSE: ANDRÉ JAILLET and JACQUES JAILLET, Applicants v. MINISTER OF NATIONAL REVENUE, Respondent PLACE OF HEARING: Fredericton, New Brunswick DATE OF HEARING: October 17, 2002 CORAM: RICHARD C.J. LÉTOURNEAU J.A. NADON J.A. REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. DATED: October 17, 2002 APPEARANCES: Mr. Maurice C. Richard FOR THE APPELLANT Ms. Natalie Lessard FOR THE RESPONDENT SOLICITORS OF RECORD: Clermont Richard & Assoc. FOR THE APPELLANT 9550 Main Street, Unit 1 Richibucto, N.B. E4W 4E4 Department of Justice Canada FOR THE RESPONDENT 200 René-Lévesque Blvd. West East Tower, 9th Floor Montreal, Quebec H2Z 1X4