Pugliese v. Canada (Minister of National Revenue)
The application was dismissed because the applicant failed to prove on the balance of probabilities that she was employed and remunerated; the Tax Court Judge's factual findings were not vitiated by an error of law or a palpable and overriding error and thus entitled to deference.
Source-derived case information.
- Citation
- 2004 FCA 139
- Parties
- Applicant: Mabel Pugliese; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 30 March 2004
- Procedural Posture
- Judicial Review / Appeal Decision
- Outcome
- Application for judicial review dismissed with costs
- Legal Topics
- Insurable Employment, Onus of Proof, Findings of Fact, Judicial Review
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Mabel Pugliese
Applicant
The Minister of National Revenue
Respondent
Procedural Posture
Judicial Review / Appeal Decision
Legal Issues
- 1 Whether the applicant was employed in insurable employment under paragraph 3(1)(a) of the Unemployment Insurance Act
- 2 Whether the Tax Court Judge erred in law or made a palpable and overriding error in his findings of fact
- 3 Whether the applicant discharged the onus to rebut the Minister's assumptions regarding employment and remuneration
Ratio Decidendi
The application was dismissed because the applicant failed to prove on the balance of probabilities that she was employed and remunerated; the Tax Court Judge's factual findings were not vitiated by an error of law or a palpable and overriding error and thus entitled to deference.
Court Disposition
Application for judicial review dismissed with costs
Orders
- Application for judicial review dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Pugliese v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2004-03-30 Neutral citation 2004 FCA 139 File numbers A-422-02 Decision Content Date: 20040331 Docket: A-422-02 Citation: 2004 FCA 139 CORAM: DÉCARY J.A. EVANS J.A. PELLETIER J.A. BETWEEN: MABEL PUGLIESE Applicant and THE MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, on March 30th, 2004. Judgment delivered from the Bench at Toronto, Ontario, on March 30th, 2004 . REASONS FOR JUDGMENT OF THE COURT BY: DÉCARY J.A. Date: 20040331 Docket: A-422-02 Citation: 2004 FCA 139 CORAM: DÉCARY J.A. EVANS J.A. PELLETIER J.A. BETWEEN: MABEL PUGLIESE Applicant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Toronto, Ontario, on March 30, 2004) DÉCARY J.A. [1] In deciding that the applicant was not employed in insurable employment, pursuant to paragraph 3(1)(a) of the Unemployment Insurance Act, the Minister relied on the assumption, amongst others, that the applicant did not work for the payer during the period at issue and did not receive any remuneration. [2] The Tax Court Judge stated, and correctly so, that it was incumbent on the applicant to produce evidence sufficient to refute the assumptions made by the Minister and he went on to find that there was "no evidence of sufficient weight to prove that the [applicant] had entered into a contract of employment with the Payer either express or implied or written or oral". [3] Whether the applicant was employed and remunerated is a question of fact. Findings of fact are the province of the trial judge and in the absence of an error of law or of a palpable and overriding error in the findings of fact this Court will not intervene. In our opinion the Judge considered all the evidence before him and, having reviewed it, decided that the applicant had not discharged the onus of proving on the balance of probabilities that she was employed as she alleged. We do not agree with the applicant that the Judge required as a matter of law that her testimony had to be corroborated. [4] The application for judicial review will be dismissed with costs. "Robert Décary" J.A. FEDERAL COURT Names of Counsel and Solicitors of Record DOCKET: A-422-02 STYLE OF CAUSE: MABEL PUGLIESE Applicant and THE MINISTRY OF NATIONAL REVENUE Respondent PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: MARCH 31, 2004 REASONS FOR ORDER AND ORDER BY: (DECARY, EVANS, PELLETIER JJ.A.) APPEARANCES BY: Mabel Pugliese FOR THE APPLICANT Jenna Clark FOR THE RESPONDENT SOLICITORS OF RECORD: Mabel Pugliese Concord, Ontario FOR THE APPLICANT, ON HER OWN BEHALF Morris Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT