Stawicki v. Canada (National Revenue)
The Tax Court judge correctly applied the Wiebe Door multi-factor test and the record supports his factual findings that Ms. Wilson was an employee for the period in issue; there was no error of law or unsupported factual inference and the Trial Judge's impartiality was not compromised by the RCMP presence or their...
Source-derived case information.
- Citation
- 2008 FCA 350
- Parties
- Appellant: Andrzej Stanislaw Stawicki; Respondent: Minister of National Revenue; Intervener: Judith Elizabeth Wilson
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 10 November 2008
- Procedural Posture
- Appeal From Tax Court of Canada (tax/insurable Employment) / Federal Court of Appeal Decision on Appeal
- Outcome
- Appeal dismissed
- Legal Topics
- Insurable Employment, Employee Status, Procedural Fairness, Judicial Impartiality, Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Andrzej Stanislaw Stawicki
Appellant
Minister of National Revenue
Respondent
Judith Elizabeth Wilson
Intervener
Procedural Posture
Appeal From Tax Court of Canada (tax/insurable Employment) / Federal Court of Appeal Decision on Appeal
Legal Issues
- 1 Whether Ms. Wilson was in insurable employment (employee) for Jan 1, 2002 to Nov 10, 2002
- 2 Whether the Tax Court Judge erred in law or in findings of fact in concluding employment status
- 3 Whether the presence of RCMP officers and their meeting with the Judge breached natural justice/procedural fairness
Ratio Decidendi
The Tax Court judge correctly applied the Wiebe Door multi-factor test and the record supports his factual findings that Ms. Wilson was an employee for the period in issue; there was no error of law or unsupported factual inference and the Trial Judge's impartiality was not compromised by the RCMP presence or their meeting with the Judge, therefore the appeal is dismissed.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed with costs in favour of the Respondent
- No costs awarded to the Intervener
Full Case Text
Judgment text and source record
1 paragraphs
Stawicki v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2008-11-10 Neutral citation 2008 FCA 350 File numbers A-195-06 Decision Content Date: 20081110 Docket: A-195-06 Citation: 2008 FCA 350 CORAM: NOËL J.A. NADON J.A. PELLETIER J.A. BETWEEN: ANDRZEJ STANISLAW STAWICKI Appellant and MINISTER OF NATIONAL REVENUE Respondent and JUDITH ELIZABETH WILSON Intervener Heard at Vancouver, British Columbia, on November 5, 2008. Judgment delivered at Ottawa, Ontario, on November 10, 2008. REASONS FOR JUDGMENT BY: NADON J.A. CONCURRED IN BY: NOËL J.A. PELLETIER J.A. Date: 20081110 Docket: A-195-06 Citation: 2008 FCA 350 CORAM: NOËL J.A. NADON J.A. PELLETIER J.A. BETWEEN: ANDRZEJ STANISLAW STAWICKI Appellant and MINISTER OF NATIONAL REVENUE Respondent and JUDITH ELIZABETH WILSON Intervener REASONS FOR JUDGMENT NADON J.A. [1] This is an appeal from a decision of Mr. Justice Beaubier of the Tax Court of Canada dated March 31, 2006 (2006 TCC 207), which dismissed the appellant’s appeal from a determination by the Minister of National Revenue that the appellant had employed the intervenor, Judith Wilson, in insurable employment from January 1, 2002 to November 10, 2002. [2] After reviewing the evidence in the light of this Court’s decision in Wiebe Door Services Ltd v. MNR, [1986] 3 FC 553, the Judge concluded that Ms. Wilson was an employee of the appellant during the period at issue. [3] Notwithstanding Mr. Stawicki’s submissions to the contrary, we have not been persuaded that there is any basis for us to intervene. In our view, the Judge made no error of law nor did he make findings of fact or draw inferences from these facts which cannot be supported by the record before him. [4] We are also satisfied that neither the conduct of the hearing by the Judge nor his treatment of the evidence give rise to a breach of either natural justice or procedural fairness. More particularly, we are of the view that the Trial Judge’s impartiality was not affected by the presence of RCMP officers in the courtroom nor by their meeting with the Judge during the lunch break on March 17, 2006. [5] For these reasons, I would dismiss the appeal with costs in favour of the respondent. I would award no costs to the intervener. “M. Nadon” J.A. “I agree. Marc Noël J.A.” “I agree. J.D. Denis Pelletier J.A.” FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-195-06 STYLE OF CAUSE: ANDRZEJ STANISLAW STAWICKI V. MNR PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: November 5, 2008 REASONS FOR JUDGMENT BY: NADON J.A. CONCURRED IN BY: NOËL J.A. PELLETIER J.A. DATED: November 10, 2008 APPEARANCES: Andrzej Stawicki THE APPELLANT ON HIS BEHALF John Gibb-Carsley Linda Bell FOR THE RESPONDENT Judith Wilson THE INTERVENER SOLICITORS OF RECORD: John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT