A&T Tire & Wheel Ltd. v. Canada (National Revenue)
The appeal was dismissed because the Federal Court of Appeal found no palpable and overriding error in the Tax Court judge's factual findings or in his application of the Wiebe Door factors that led to the conclusion that five individuals were in insurable and pensionable employment.
Source-derived case information.
- Citation
- 2013 FCA 7
- Parties
- Appellant: A&T Tire & Wheel Ltd.; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 15 January 2013
- Procedural Posture
- Tax Appeal / Appeal to Federal Court of Appeal From Tax Court of Canada; Judgment Delivered January 15, 2013
- Outcome
- Appeal dismissed with costs
- Legal Topics
- Insurable Employment, Pensionable Employment, Wiebe Door Factors, Standard of Review Palpable and Overriding Error
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
A&T Tire & Wheel Ltd.
Appellant
Minister of National Revenue
Respondent
Procedural Posture
Tax Appeal / Appeal to Federal Court of Appeal From Tax Court of Canada; Judgment Delivered January 15, 2013
Legal Issues
- 1 Whether five individuals were in insurable employment under paragraph 5(1)(a) of the Employment Insurance Act
- 2 Whether those individuals were in pensionable employment under paragraph 6(1)(a) of the Canada Pension Plan
- 3 Whether the Tax Court judge committed palpable and overriding error in his factual findings and in applying the Wiebe Door factors
Ratio Decidendi
The appeal was dismissed because the Federal Court of Appeal found no palpable and overriding error in the Tax Court judge's factual findings or in his application of the Wiebe Door factors that led to the conclusion that five individuals were in insurable and pensionable employment.
Court Disposition
Appeal dismissed with costs
Orders
- Appeal dismissed
- Costs awarded to the Respondent
Full Case Text
Judgment text and source record
1 paragraphs
A&T Tire & Wheel Ltd. v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2013-01-15 Neutral citation 2013 FCA 7 File numbers A-166-12 Decision Content Date: 20130115 Docket: A-166-12 Citation: 2013 FCA 07 CORAM: EVANS J.A. SHARLOW J.A. WEBB J.A. BETWEEN: A&T TIRE & WHEEL LTD. Appellant and MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, on January 15, 2013. Judgment delivered from the Bench at Toronto, Ontario, on January 15, 2013. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20130115 Docket: A-166-12 Citation: 2013 FCA 07 CORAM: EVANS J.A. SHARLOW J.A. WEBB J.A. BETWEEN: A&T TIRE & WHEEL LTD. Appellant and MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on January 15, 2013) [1] The appellant A&T Tire & Wheel Ltd. is appealing the judgment of Justice Hogan of the Tax Court of Canada (2012 TCC 150) confirming the Minister’s determination that from January 1, 2007 to August 1, 2009, five individuals were employed by A&T Tire & Wheel Ltd. in insurable employment as defined in paragraph 5(1)(a) of the Employment Insurance Act, S.C. 1996, c. 23, and pensionable employment as defined in paragraph 6(1)(a) of the Canada Pension Plan, R.S.C. 1985, c. C-8. [2] The grounds of appeal essentially challenge Justice Hogan’s factual findings and the weight he gave to the factors from Wiebe Door Services Ltd. v. M.N.R., [1986] 3 F.C. 553 (C.A.). None of those grounds of appeal can succeed in the absence of palpable and overriding error. Having reviewed the record and Justice Hogan’s careful and thorough reasons, and having considered the written and oral submissions of A&T Tire & Wheel Ltd., we are unable to detect any such error. [3] The appeal will be dismissed with costs. “K. Sharlow” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-166-12 APPEAL FROM A JUDGMENT OF TAX COURT OF CANADA (HOGAN J.) DATED MAY 8,2012, 2011-124(EI),2011-113(EI),2011-106(EI),2011-107(EI),2011-99(EI),2011-125(CPP),2011-105(CPP),2011-79(CPP),2011-80(CPP),2011-98(CPP) STYLE OF CAUSE: A&T TIRE & WHEEL LTD. V. THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: JANUARY 15, 2013 REASONS FOR JUDGMENT OF THE COURT BY: (EVANS, SHARLOW, WEBB, JJ.A.) DELIVERED FROM THE BENCH BY: SHARLOW J.A. APPEARANCES: LEIGH SOMERVILLE TAYLOR FOR THE APPELLANT THANG TRIEU JASMEEN MANN FOR THE RESPONDENT SOLICITORS OF RECORD: LEIGH SOMERVILLE TAYLOR PROFESSIONAL CORPORATION TORONTO FOR THE APPELLANT WILLIAM F.PENTNEY DEPUTY ATTORNEY GENERAL OF CANADA TORONTO FOR THE RESPONDENT