Edmonds v. Canada (Minister of National Revenue)
The Federal Court of Appeal dismissed the application, holding that the Tax Court Judge did not err in finding the lumpers were employees under s.6(g) because the evidence and the Minister's assumptions supported that they were placed in employment under the supervision of the shippers and were paid by the...
Source-derived case information.
- Citation
- 2002 FCA 256
- Parties
- Applicant: Mae Edmonds, o/a A-1 Lumpers; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 12 June 2002
- Procedural Posture
- Employment Insurance Appeal (tax Court Decision Under Review) / Federal Court of Appeal Appeal; Reasons for Order Delivered
- Outcome
- Application dismissed with costs
- Legal Topics
- Employment Status, Insurable Employment, Agency Placement, Employment Insurance Regulations S.6(g)
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Mae Edmonds, o/a A-1 Lumpers
Applicant
The Minister of National Revenue
Respondent
Procedural Posture
Employment Insurance Appeal (tax Court Decision Under Review) / Federal Court of Appeal Appeal; Reasons for Order Delivered
Legal Issues
- 1 Whether the lumpers were employees within the meaning of s.6(g) of the Employment Insurance Regulations and whether the Tax Court Judge erred in so holding
Ratio Decidendi
The Federal Court of Appeal dismissed the application, holding that the Tax Court Judge did not err in finding the lumpers were employees under s.6(g) because the evidence and the Minister's assumptions supported that they were placed in employment under the supervision of the shippers and were paid by the applicant/agency.
Court Disposition
Application dismissed with costs
Orders
- Application dismissed with costs
Full Case Text
Judgment text and source record
1 paragraphs
Edmonds v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2002-06-12 Neutral citation 2002 FCA 256 File numbers A-216-00 Decision Content Date: 20020612 Docket: A-216-00 Neutral citation: 2002 FCA 256 CORAM: ISAAC J.A. NOËL J.A. SEXTON J.A. BETWEEN: MAE EDMONDS, O/A A-1 LUMPERS Applicant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR ORDER (Delivered from the bench at Fredericton, NB, on June 12, 2002) SEXTON J. A. [1] In our view, it has not been shown that the Tax Court Judge committed any error in holding that the lumpers were employees within the meaning of Section 6(g) of the Employment Insurance Regulations. It provides as follows; 6. Employment in any of the following employments, unless it is excluded from insurable employment by any provision of the Regulations, is included in the insurable employment: (g) employment of a person who is placed in that employment by a placement or employment agency to preform services for and under the direction and control of a client of the agency, where that person is renumerated by the agency for the performance of those services. [2] In particular the evidence, when considered in light of the assumptions relied upon by the Minister, allowed the Tax Court Judge to conclude that the lumpers were placed in employment under the supervision of the shippers and were paid by the Applicant for the service which they provided. [3] The Application will be dismissed with cost. "Edgar J. Sexton" J. A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-216-00 STYLE OF CAUSE: MAE EDMONDS, O\A A-1 LUMPERS v. THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Fredericton, New Brunswick DATE OF HEARING: June 12, 2002 REASONS FOR ORDER: Sexton, J.A. DATED: June 12, 2002 APPEARANCES: Luc Elsliger FOR THE APPLICANT Bernard Fontaine FOR THE RESPONDENT SOLICITORS OF RECORD: Stewart McKelvey Stirling Scales FOR THE APPLICANT Barristers and Solicitors 601-644 Main Street Blue Cross Centre P. O. Box 28051 Moncton, NB E1C 9N4 Department of Justice FOR THE RESPONDENT Quebec Regional Office Guy-Favreau Complex 200 René-Levesque Blvd. West Montreal, Quebec H2Z 1X4