Propriétés Belcourt Inc. v. Canada (National Revenue)

Propriétés Belcourt Inc. v. Canada (National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2009-11-18 Neutral citation 2009 FCA 334 File numbers A-540-08 Decision Content Date: 20091118 Dockets: A-540-08A, A-540-08B, A-540-08C, A-540-08D, A-540-08E, A-540-08F, A-540-08G Citation: 2009 FCA 334 CORAM: BLAIS C.J. NOËL J.A. TRUDEL J.A. A-540-08A BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and LINA VACCARO Intervener at Trial A-540-08B BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and DONALD TAILLEFER Intervener at Trial A-540-08C BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and SUKHY BASRA Intervener at Trial A-540-08D BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and MARC G. RANGER Intervener at Trial A-540-08E BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and LOUISE DINEEN LABRECQUE Intervener at trial A-540-08F BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and WILLIAM BUMBRAY Intervener at Trial A-540-08G BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and ROBERT BAILLARGEON Intervener at Trial Hearing held at Montréal, Quebec, on November 18, 2009. Judgment delivered from the Bench at Montréal, Quebec, on November 18, 2009. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A. Date: 20091118 Dockets: A-540-08A, A-540-08B, A-540-08C, A-540-08D, A-540-08E, A-540-08F, A-540-08G Citation: 2009 FCA 334 CORAM: BLAIS C.J. NOËL J.A. TRUDEL J.A. A-540-08A BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and LINA VACCARO Intervener at Trial A-540-08B BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and DONALD TAILLEFER Intervener at Trial A-540-08C BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and SUKHY BASRA Intervener at Trial A-540-08D BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and MARC G. RANGER Intervener at Trial A-540-08E BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and LOUISE DINEEN LABRECQUE Intervener at trial A-540-08F BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and WILLIAM BUMBRAY Intervener at Trial A-540-08G BETWEEN: LES PROPRIÉTÉS BELCOURT INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent and ROBERT BAILLARGEON Intervener at Trial REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on November 18, 2009) NOËL J.A. [1] Les Propriétés Belcourt Inc. (the appellant) is appealing seven decisions of Justice Favreau of the Tax Court of Canada (TCC judge) dismissing the appeals under subsection 103(1) of the Employment Insurance Act, S.C. 1996, c. 23, and confirming, on the basis of common evidence and in accordance with the same reasons, the Minister’s decisions determining that the interveners Lina Vaccaro (A-540-08A), Donald Taillefer (A-540-08B), Sukhy Basra (A-540-08C), Marc G. Ranger (A-540-08D), Louise Dineen Labrecque (A-540-08E), William Bumbray (A‑540‑08F) and Robert Baillargeon (A-540-08G) were employed by the appellant in insurable employment. [2] These reasons will be filed in A-540-08A, and a copy hereof will be entered in the other files as reasons for judgment. [3] Despite the valiant efforts of counsel for the appellant, we were not satisfied that the TCC judge made any error that would warrant the intervention of this Court. [4] The seven appeals will be dismissed with one set of costs in this Court and in the Tax Court of Canada. “Marc Noël” J.A. Certified true translation Tu-Quynh Trinh FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKETS: A-540-08A, A-540-08B, A-540-08C, A-540-08D, A-540-08E, A-540-08F, A-540-08G (APPEAL OF JUDGMENTS OF THE HONOURABLE MR. JUSTICE RÉAL FAVREAU OF THE TAX COURT OF CANADA, DATED SEPTEMBER 26, 2008, DOCKET NOS. 2007-2451(EI), 2007-3762(EI), 2007-3765(EI), 2007-3766(EI), 2007‑3767(EI), 2007-3768(EI) AND 2007-3769(EI).) STYLE OF CAUSE: Les Propriétés Belcourt Inc. and Minister of National Revenue and Lina Vaccaro Les Propriétés Belcourt Inc. and Minister of National Revenue and Donald Taillefer Les Propriétés Belcourt Inc. and Minister of National Revenue and Sukhy Basra Les Propriétés Belcourt Inc. and Minister of National Revenue and Marc G. Ranger Les Propriétés Belcourt Inc. and Minister of National Revenue and Louise Dineen Labrecque Les Propriétés Belcourt Inc and Minister of National Revenue and William Bumbray Les Propriétés Belcourt Inc. and Minister of National Revenue and Robert Baillargeon PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: November 18, 2009 REASONS FOR JUDGMENT OF THE COURT BY: BLAIS C.J., NOËL, TRUDEL JJ.A. DELIVERED FROM THE BENCH BY: NOËL J.A. DATED: November 18, 2009 APPEARANCES: Benoît Larose FOR THE APPELLANT Christina Ham Claude Lamoureux FOR THE RESPONDENT SOLICITORS OF RECORD: Roussin Larose s.n. Montréal, Quebec FOR THE APPELLANT John H. Sims, Q.C. Deputy Attorney General of Canada FOR THE RESPONDENT