Lazowski v. Canada (Minister of National Revenue)

Lazowski v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-11-24 Neutral citation 2003 FCA 443 File numbers A-665-02 Decision Content Date: 20031124 Docket: A-665-02 Citation: 2003 FCA 443 CORAM: LINDEN J.A. SEXTON J.A. MALONE J.A. BETWEEN: JAMES MIKE LAZOWSKI Applicant and THE MINISTER OF NATIONAL REVENUE Respondent Heard at Winnipeg, Manitoba, on November 24, 2003. Judgment delivered from the Bench at Winnipeg, Manitoba, on November 24, 2003. REASONS FOR JUDGMENT BY: MALONE J.A. Date: 20031124 Docket: A-665-02 Citation: 2003 FCA 443 CORAM: LINDEN J.A. SEXTON J.A. MALONE J.A. BETWEEN: JAMES MIKE LAZOWSKI Applicant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Winnipeg, Manitoba on November 24, 2003) MALONE J.A. [1] This is an application for judicial review in respect of a decision made by Deputy Tax Court Judge D.W. Rowe dated July 29, 2002 (and reported as [2002] T.C.J. No. 517). Deputy Judge Rowe held that Mr. Lazowski was not engaged in pensionable or insurable employment with the Western Canada Wilderness Committee (the Committee) within the meaning of the Canada Pension Plan or the Employment Insurance Act respectively. [2] The applicant has not identified any reviewable error of fact or law which would warrant the intervention of this Court. Deputy Judge Rowe thoroughly summarized the testimony of both Mr. Lazowski and the Committee manager and reviewed the relevant case law in detail. In particular the importance of the contract of service with the Committee was considered in accordance with the recent decision of this Court in Poulin v. Canada [2003] F.C.J. No. 141 (F.C.A.) at paragraph 12. The Deputy Judge then correctly applied the case law to the facts as he had found them. [3] In Elia v. Canada reported as [1998] F.C.J. No. 316 this Court stated at paragraph [3]: "[T]he allegation in the reply to the notice of appeal, in which the Minister states the facts on which he based his decision, must be assumed to be true as long as the applicant has not proven them false". [4] In this case, the applicant has failed to disprove the Minister's assumptions. [5] We would dismiss the application for judicial review but without costs. "B. Malone" J.A. Winnipeg, Manitoba November 24, 2003 FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-665-02 STYLE OF CAUSE: James Mike Lazowski v. The Minister of National Revenue PLACE OF HEARING: Winnipeg, Manitoba DATE OF HEARING: November 24, 2003 REASONS FOR JUDGMENT OF THE COURT: LINDEN J.A., SEXTON J.A., MALONE J.A. DELIVERED FROM THE BENCH BY: MALONE J.A. APPEARANCES: James Mike Lazowski ON HIS OWN BEHALF Michael van Dam Department of Justice 301 - 310 Broadway Winnipeg, MB R3C 0S6 FOR THE RESPONDENT SOLICITORS OF RECORD: James Mike Lazowski ON HIS OWN BEHALF Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT