Briand v. Canada (Attorney General)
The Federal Court of Appeal affirmed the Tax Court Judge's decision because there was no basis to overturn it, while recommending that the respondent consider administrative relief from assessed penalties and interest under the Unemployment Insurance Act.
Source-derived case information.
- Citation
- 2003 FCA 362
- Parties
- Applicant: Gerald Briand; Respondent: Attorney General of Canada
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 1 October 2003
- Procedural Posture
- Appeal to Federal Court of Appeal / Judgment on Appeal Affirming Tax Court Decision
- Outcome
- Appeal dismissed; Tax Court judgment affirmed; no order as to costs; respondent urged to explore relief from penalties and interest under the Unemployment Insurance Act.
- Legal Topics
- Penalties and Interest, Relief From Assessment, Judicial Review of Tax Court Decision, Appeal
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Gerald Briand
Applicant
Attorney General of Canada
Respondent
Procedural Posture
Appeal to Federal Court of Appeal / Judgment on Appeal Affirming Tax Court Decision
Legal Issues
- 1 Whether the Federal Court of Appeal should overturn the Tax Court judgment
- 2 Whether relief from penalties and interest under the Unemployment Insurance Act should be granted to the applicant
Ratio Decidendi
The Federal Court of Appeal affirmed the Tax Court Judge's decision because there was no basis to overturn it, while recommending that the respondent consider administrative relief from assessed penalties and interest under the Unemployment Insurance Act.
Court Disposition
Appeal dismissed; Tax Court judgment affirmed; no order as to costs; respondent urged to explore relief from penalties and interest under the Unemployment Insurance Act.
Orders
- Appeal dismissed
- Tax Court judgment affirmed
Full Case Text
Judgment text and source record
1 paragraphs
Briand v. Canada (Attorney General) Court (s) Database Federal Court of Appeal Decisions Date 2003-10-01 Neutral citation 2003 FCA 362 File numbers A-587-00 Decision Content Date: 20031001 Docket: A-587-00 Citation: 2003 FCA 362 CORAM: LINDEN J.A. EVANS J.A. MALONE J.A. BETWEEN: GERALD BRIAND Applicant and ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on October 1, 2003. Judgment delivered from the Bench at Toronto, Ontario, on October 1, 2003. REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. Date: 20031001 Docket: A-587-00 Citation: 2003 FCA 362 CORAM: LINDEN J.A. EVANS J.A. MALONE J.A. BETWEEN: GERALD BRIAND Applicant and ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on October 1, 2003) MALONE J.A. [1] We are all satisfied that there is no basis on which to overturn the judgment of Deputy Tax Court Judge W.E. MacLatchy dated August 14, 2000 (reported as [2000] T.C.J. No. 500). However, in view of the remarks made by the Tax Court Judge to the effect that the applicant is a hard working individual who was taken advantage of by his employer, we would urge that the respondent explore the possibility that Mr. Briand be afforded relief for some or all of the penalties and interest now being assessed against him under the Unemployment Insurance Act and Regulations. There will be no order as to costs. "B. Malone" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-587-00 STYLE OF CAUSE: GERALD BRIAND Applicant and ATTORNEY GENERAL OF CANADA Respondent PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: OCTOBER 1, 2003 REASONS FOR JUDGMENT OF THE COURT: LINDEN J.A. EVANS J.A. MALONE J.A. DELIVERED FROM THE BENCH ON OCTOBER 1, 2003 BY: MALONE J.A. DATED: OCTOBER 1, 2003 APPEARANCES: Mr. Gerald Briand FOR THE APPLICANT, ON HIS OWN BEHALF Mr. Marcel Prevost FOR THE RESPONDENT SOLICITORS OF RECORD: Gerald Briand Kitchener, Ontario FOR THE APPLICANT, ON HIS OWN BEHALF Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT