Laverdière v. Canada (National Revenue)
The Tax Court judge reasonably concluded, based on the evidence and credibility assessments, that the relationship was that of a partnership and not employment; no error of fact or law was shown that would justify appellate interference, therefore the appeal is dismissed.
Source-derived case information.
- Citation
- 2008 FCA 293
- Parties
- Appellant: André Laverdière; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 1 October 2008
- Procedural Posture
- Tax Appeal (insurable Employment) / Appeal to the Federal Court of Appeal — Judgment on Appeal From Tax Court of Canada
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Insurable Employment, Employment Versus Partnership, Burden of Proof, Standard of Review
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
André Laverdière
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Tax Appeal (insurable Employment) / Appeal to the Federal Court of Appeal — Judgment on Appeal From Tax Court of Canada
Legal Issues
- 1 Whether the appellant was an employee or a partner for the period April 8, 2002 to August 10, 2002
- 2 Whether the Tax Court judge made an error of fact or law warranting appellate intervention
- 3 Whether the appellant met the burden of rebutting the Minister’s assumptions
Ratio Decidendi
The Tax Court judge reasonably concluded, based on the evidence and credibility assessments, that the relationship was that of a partnership and not employment; no error of fact or law was shown that would justify appellate interference, therefore the appeal is dismissed.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Laverdière v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2008-10-01 Neutral citation 2008 FCA 293 File numbers A-523-07 Decision Content Date: 20081001 Docket: A-523-07 Citation: 2008 FCA 293 CORAM: LÉTOURNEAU J.A. NADON J.A. PELLETIER J.A. BETWEEN: ANDRÉ LAVERDIÈRE Appellant and MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on October 1, 2008. Judgment delivered from the bench at Québec, Quebec, on October 1, 2008. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20081001 Docket: A-523-07 Citation: 2008 FCA 293 CORAM: LÉTOURNEAU J.A. NADON J.A. PELLETIER J.A. BETWEEN: ANDRÉ LAVERDIÈRE Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Québec, Quebec, on October 1, 2008) NADON J.A. [1] The appellant contests a decision by Justice Favreau of the Tax Court of Canada dated January 26, 2007, dismissing the appeal he had filed against the decision by the Minister of Revenue (the Minister), according to which the appellant did not hold insurable employment since he was not an employee during the period in issue, namely April 8, 2002, to August 10, 2002. [2] In concluding as he did, Justice Favreau considered all the evidence, including the appellant’s testimony, and made findings of fact and law. More specifically, he concluded that the relationship between the appellant and Robert Dumas reflected a contract of partnership rather than a contract of service. [3] We were not satisfied that the judge made an error, either of fact or law, that would warrant our intervention. [4] For the sake of clarity, we wish to reiterate that the appellant had the burden of rebutting the Minister’s assumptions as they appear on the Minister’s Reply to the Notice of Appeal. Justice Favreau was not satisfied, despite contradictory evidence in some respects, that the appellant was an employee of Mr. Dumas during the period in issue. It was for Justice Favreau to assess the evidence submitted by the parties, and we are of the opinion that the conclusion he reached was not unreasonable. [5] The appeal will therefore be dismissed with costs. “Marc Nadon” J.A. Certified true translation Tu-Quynh Trinh FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-523-07 STYLE OF CAUSE: ANDRÉ LAVERDIÈRE v. MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Québec, Quebec DATE OF HEARING: October 1, 2008 REASONS FOR JUDGMENT OF THE COURT BY: Létourneau J.A., Nadon J.A., Pelletier J.A. DELIVERED FROM THE BENCH BY: Nadon J.A. APPEARANCES: Eric Le Bel FOR THE APPELLANT Marie-Claude Landry FOR THE RESPONDENT SOLICITORS OF RECORD: Fradette, Gagnon, Têtu, Le Bel, Potvin Chicoutimi, Québec FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT