Rod Jazra Op. Check-mate Investigations v. Canada (Minister of National Revenue)
The deputy judge had sufficient evidence to conclude the officers were employees under a contract of service and that Novosad's admissions and cheque evidence invoked the s.10 presumption, creating joint liability; accordingly the appeals were properly dismissed.
Source-derived case information.
- Citation
- 2003 FCA 390
- Parties
- Applicant: ROD JAZRA OP. CHECK-MATE INVESTIGATIONS; Respondent: THE MINISTER OF NATIONAL REVENUE
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 22 October 2003
- Procedural Posture
- Judicial Review / Federal Court of Appeal Decision (reasons and Dismissal)
- Outcome
- Applications for judicial review dismissed
- Legal Topics
- Insurable Employment, Contract of Service Vs Independent Contractor, Joint Liability for Premiums, Record Keeping and Remittance Obligations, Presumption Under Section 10 of Insurable Earnings and Collection of Premiums Regulations
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
ROD JAZRA OP. CHECK-MATE INVESTIGATIONS
Applicant
THE MINISTER OF NATIONAL REVENUE
Respondent
Procedural Posture
Judicial Review / Federal Court of Appeal Decision (reasons and Dismissal)
Legal Issues
- 1 Whether the security/investigation officers were employees under a contract of service and thus held insurable employment
- 2 Whether Sherrill Novosad was jointly liable with the real employer to keep records, calculate insurable earnings and to make payment of, withhold and remit premiums
- 3 Whether the Tax Court deputy judge erred in his factual and legal determinations
Ratio Decidendi
The deputy judge had sufficient evidence to conclude the officers were employees under a contract of service and that Novosad's admissions and cheque evidence invoked the s.10 presumption, creating joint liability; accordingly the appeals were properly dismissed.
Court Disposition
Applications for judicial review dismissed
Orders
- Applications for judicial review dismissed
- Costs: one set
Full Case Text
Judgment text and source record
1 paragraphs
Rod Jazra Op. Check-mate Investigations v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-10-22 Neutral citation 2003 FCA 390 File numbers A-450-01 Decision Content Date: 20031022 Docket: A-450-01 Citation: 2003 FCA 390 CORAM: LÉTOURNEAU J.A. NADON J.A. PELLETIER J.A. BETWEEN: ROD JAZRA OP. CHECK-MATE INVESTIGATIONS Applicant and THE MINISTER OF NATIONAL REVENUE Respondent Hearing held at Montréal, Quebec, on October 21, 2003. Judgment rendered at Montréal, Quebec, on October 22, 2003. REASONS FOR JUDGMENT: LÉTOURNEAU J.A. CONCURRED IN BY: NADON J.A. PELLETIER J.A. Date: 20031022 Docket: A-450-01 Citation: 2003 FCA 390 CORAM: LÉTOURNEAU J.A. NADON J.A. PELLETIER J.A. BETWEEN: ROD JAZRA OP. CHECK-MATE INVESTIGATIONS Applicant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT LÉTOURNEAU J.A. [1] Despite the submissions which Mr. Jazra made for himself and on behalf of Sherrill Novosad, I am not persuaded that the Tax Court of Canada deputy judge erred in dismissing the applicants' appeals. [2] There was sufficient evidence in the record for him to conclude that the security or investigation officers in question were covered by a contract of service and consequently held insurable employment for the periods at issue. [3] The deputy judge's findings concerning Ms. Novosad and her joint liability with the real employer to keep records, calculate insurable earnings and make payment of, withhold and remit premiums due, are based on the admissions by Ms. Novosad about the remuneration she paid to Mr. Jazra's employees on the latter's behalf. Those payments, as indicated by the cheques entered in the record, resulted in application of the presumption contained in section 10 of the Insurable Earnings and Collection of Premiums Regulations, SOR/97-33. [4] For these reasons, I would dismiss the applications for judicial review with one set of costs only. A copy of these reasons will be entered in dockets A-451-01, A-452-01, A-453-01 and A-454-01 in support of the judgments rendered in those cases. "Gilles Létourneau" J.A. "I concur. Marc Nadon J.A." "I concur. J.D. Denis Pelletier J.A." Certified true translation Suzanne M. Gauthier, C. Tr., LL.L. FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-450-01 STYLE OF CAUSE: ROD JAZRA OP. CHECK-MATE INVESTIGATIONS Applicant and THE MINISTER OF NATIONAL REVENUE Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: October 21, 2003 REASONS FOR JUDGMENT: LÉTOURNEAU J.A. CONCURRED IN BY: NADON J.A. PELLETIER J.A. DATE OF REASONS: October 22, 2003 APPEARANCES: Rod Jazra FOR THE APPLICANT Janie Payette FOR THE RESPONDENT Stéphanie Côté SOLICITORS OF RECORD: Morris Rosenberg FOR THE RESPONDENT Deputy Attorney General of Canada Montréal, Quebec