Huard v. Canada (Minister of National Revenue)
The deputy judge's failure to give reasons as mandated by s.103(3) of the Employment Insurance Act rendered the decision reviewable and required reversal and remittal for re-hearing; the judicial review is allowed and costs are awarded to the applicant.
Source-derived case information.
- Citation
- 2003 FCA 32
- Parties
- Plaintiff: Fernand Huard; Defendant: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 22 January 2003
- Procedural Posture
- Appeal From Tax Court of Canada (judicial Review) / Judgment (federal Court of Appeal)
- Outcome
- Judicial review allowed; deputy judge's decision reversed; matter remitted for re-hearing; costs awarded to applicant.
- Legal Topics
- Insurability of Employment, Reasons for Judgment, Judicial Review, Costs, Remand
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Fernand Huard
Plaintiff
The Minister of National Revenue
Defendant
Procedural Posture
Appeal From Tax Court of Canada (judicial Review) / Judgment (federal Court of Appeal)
Legal Issues
- 1 Whether the deputy judge failed to give sufficient reasons as required by s.103(3) of the Employment Insurance Act
- 2 Whether the deputy judge's decision must be set aside and the matter remitted for re-hearing
- 3 Allocation of costs resulting from the defective decision
Ratio Decidendi
The deputy judge's failure to give reasons as mandated by s.103(3) of the Employment Insurance Act rendered the decision reviewable and required reversal and remittal for re-hearing; the judicial review is allowed and costs are awarded to the applicant.
Court Disposition
Judicial review allowed; deputy judge's decision reversed; matter remitted for re-hearing; costs awarded to applicant.
Orders
- Judicial review allowed with costs
- The deputy judge's decision is reversed
Full Case Text
Judgment text and source record
1 paragraphs
Huard v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-01-22 Neutral citation 2003 FCA 32 File numbers A-345-00 Decision Content Date: 20030122 Docket: A-345-00 Neutral citation: 2003 FCA 32 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: FERNAND HUARD Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant Hearing held at Québec, Quebec on January 22, 2003. Judgment from the bench at Québec, Quebec on January 22, 2003. REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A. Date: 20030122 Docket: A-345-00 Neutral citation: 2003 FCA 32 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: FERNAND HUARD Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Québec, Quebec on January 22, 2003.) LÉTOURNEAU J.A. [1] This appeal is from a decision by a deputy judge of the Tax Court of Canada on a question of the insurability of employment, rendered without giving sufficient reasons, although s. 103(3) of the Employment Insurance Act, S.C. 1996, c. 23, imposes on a judge the duty to give reasons. [2] For the reasons given in Hervey Bouchard v. AGC, A-425-01, and Les Entreprises Forestières Hervey Bouchard Inc. v. AGC, A-426-01, involving another deputy judge and subject to the same deficiency, the application for judicial review will be allowed with costs, the deputy judge's decision reversed and the matter referred back to the Chief Judge of the Tax Court of Canada or a judge appointed by him for re-hearing. [3] Having said that, we feel sympathy for Mr. Huard, who for lack of financial resources had to appear alone before this Court and represent himself. We deplore the fact that, unless an out-of-court settlement is made, he will be obliged to bear the costs of a re-hearing without any blame attaching to him or indeed to the defendant. Gilles Létourneau J.A. Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF CANADA APPEAL DIVISION SOLICITORS OF RECORD FILE: A-345-00 STYLE OF CAUSE: FERNAND HUARD v. THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: QUÉBEC, QUEBEC DATE OF HEARING: January 22, 2003 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A. DATE OF REASONS: January 22, 2003 APPEARANCES: Fernand Huard FOR HIMSELF Johanne M. Boudreau FOR THE DEFENDANT SOLICITORS OF RECORD: Fernand Huard FOR HIMSELF Department of Justice Canada FOR THE DEFENDANT Montréal, Quebec