Dubé v. Canada (Minister of National Revenue)

Dubé v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2001-05-28 Neutral citation 2001 FCA 168 File numbers A-405-99 Decision Content Date: 20010528 CORAM: DESJARDINS J.A. NOËL J.A. LÉTOURNEAU J.A. A-405-99 BETWEEN: JOHANNE DUBÉ Plaintiff - AND - THE MINISTER OF NATIONAL REVENUE Defendant ----------------------------------------------------------------------------- A-406-99 BETWEEN: FERME FILIBER (1976) LTÉE Plaintiff - AND - THE MINISTER OF NATIONAL REVENUE Defendant Hearing held at Québec, Quebec on Monday, May 28, 2001. Judgement from the bench at Québec, Quebec on Monday, May 28, 2001. REASONS FOR JUDGMENT OF THE COURT BY: LÉTOURNEAU J.A. Date: 20010528 Neutral citation: 2001 FCA 168 CORAM: DESJARDINS J.A. NOËL J.A. LÉTOURNEAU J.A. A-405-99 BETWEEN: JOHANNE DUBÉ Plaintiff - AND - THE MINISTER OF NATIONAL REVENUE Defendant ----------------------------------------------------------------------------- A-406-99 BETWEEN: FERME FILIBER (1976) LTÉE Plaintiff - AND - THE MINISTER OF NATIONAL REVENUE Defendant REASONS FOR JUDGMENT (Delivered from the bench at Québec, Quebec on Monday, May 28, 2001) LÉTOURNEAU J.A. [1] Despite the efforts of counsel for the appellants, the Court was not persuaded that Judge Tardif of the Tax Court of Canada made an error or incorrectly directed himself on the law when he dismissed the appeals brought before him from the Minister of National Revenue's decision that, for the periods at issue, namely August 1 to October 22, 1994, October 16, 1995 to January 20, 1996, September 2 to December 7, 1996, June 2 to June 28, 1997 and September 15 to November 22, 1997, Johanne Dubé did not hold insurable employment within the meaning of the Unemployment Insurance Act, R.S.C. 1985, c. U-1, as amended (ss. 3(2)(c) and 61(3)), and within the meaning of the Employment Insurance Act, S.C. 1996, c. 23 (ss. 5(2)(i) and (3) and 91). [2] In our opinion, he was right to conclude that there was no evidence that [TRANSLATION] "the respondent acted in an arbitrary or capricious manner in assessing the facts". [3] Further, the judge did not believe Ms. Dubé's testimony on the crucial aspects of her period of employment. He also noted in this regard contradictions and improbabilities in the evidence, which to use his own words [TRANSLATION] "would have required me to dismiss the appeals even if the evidence had established that the exercise of discretion was not consistent with the rules of natural justice". These points relating to the period of employment, which were part of the Minister's assumptions, were relevant in deciding whether an arm's-length relationship existed between Ms. Dubé and her employer. [4] The trial judge's findings were findings of fact which must be treated with restraint by this Court and which we can only overturn if it is shown that they were arrived at in a capricious, perverse or unreasonable manner. The plaintiffs were not able to establish that. [5] For these reasons, the applications for judicial review in cases A-405-99 and A-406-99 will be dismissed, but with only one set of costs. A copy of these reasons will be filed in each case. Gilles Létourneau J.A. Québec, Quebec May 28, 2001 Certified true translation Suzanne M. Gauthier, LL.L. Trad. a. FEDERAL COURT OF APPEAL Date: 20010528 A-405-99 BETWEEN: JOHANNE DUBÉ Plaintiff - AND - THE MINISTER OF NATIONAL REVENUE Defendant A-406-99 BETWEEN: FERME FILIBER (1976) LTÉE Plaintiff - AND - THE MINISTER OF NATIONAL REVENUE Defendant REASONS FOR JUDGMENT FEDERAL COURT APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-405-99 and A-406-99 STYLE OF CAUSE: JOHANNE DUBÉ Plaintiff - and - THE MINISTER OF NATIONAL REVENUE Defendant - AND - FERME FILIBER (1976) LTÉE Plaintiff - and - THE MINISTER OF NATIONAL REVENUE Defendant PLACE OF HEARING: Québec, Quebec DATE OF HEARING: May 28, 2001 REASONS FOR JUDGMENT OF THE COURT BY: Létourneau J.A. DATED: May 28, 2001 APPEARANCES: Yvan Bujold for the plaintiff Anne-Marie Boutin for the defendant SOLICITORS OF RECORD: CASGRAIN, DESROSIERS, LÉVESQUE for the plaintiff BUJOLD, VILLENEUVE Rimouski , Quebec Morris Rosenberg for the defendant Deputy Attorney General of Canada