Service Agro Mécanique Inc v. M.N.R.

Service Agro Mécanique Inc v. M.N.R.

The Tax Court dismissed all appeals because documentary evidence (invoices, time cards, payroll entries, board minutes) and admissions established appellants continued to perform services and were regularly present at S.A.M. during ROE‑listed unemployment periods; the Minister's determinations that employment was...

Source-derived case information.

Citation
2004 TCC 49
Parties
Appellant: Service Agro Mécanique Inc.; Appellant: Jacques Tremblay; Appellant: Nadine Leblond; Appellant: Benoît Roy; Appellant: Sébastien Roy; Appellant: Martine Côté; Appellant: Valère Jalbert; Appellant: Guy Rousseau; Appellant: Stéphane Aubut; Appellant: Stéphane April; Appellant: Alex Fournier; Appellant: Rémi Tremblay; Appellant: Claude Tremblay; Appellant: Michel Tremblay; Appellant: Denis Lévesque; Respondent: The Minister of National Revenue
Court
Tax Court of Canada
Jurisdiction
Canada
Judgment Date
10 February 2004
Procedural Posture
Employment Insurance/unemployment Insurance Appeal Regarding Insurable Employment Determinations Under the Eia/uia / Appeal to Tax Court of Canada Reasons for Judgment (final Judgment)
Outcome
All appeals dismissed; Minister's determinations confirmed
Legal Topics
Insurable Employment, Arm's Length Relationship, Records of Employment, Ministerial Discretion, Calculation of Insurable Weeks/hours/earnings
Source Language
en
Employment Insurance Administrative Law Criminal Law Insurable Employment Arm's Length Relationship Records of Employment Ministerial Discretion Calculation of Insurable Weeks/hours/earnings

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Parties

Service Agro Mécanique Inc.

Appellant

Jacques Tremblay

Appellant

Nadine Leblond

Appellant

Benoît Roy

Appellant

Sébastien Roy

Appellant

Martine Côté

Appellant

Valère Jalbert

Appellant

Guy Rousseau

Appellant

Stéphane Aubut

Appellant

Stéphane April

Appellant

Alex Fournier

Appellant

Rémi Tremblay

Appellant

Claude Tremblay

Appellant

Michel Tremblay

Appellant

Denis Lévesque

Appellant

The Minister of National Revenue

Respondent

Procedural Posture

Employment Insurance/unemployment Insurance Appeal Regarding Insurable Employment Determinations Under the Eia/uia / Appeal to Tax Court of Canada Reasons for Judgment (final Judgment)

Legal Issues

  1. 1 Whether appellants were dealing at arm's length with employer such that employment was insurable
  2. 2 Whether appellants continued to perform services during ROE-listed unemployment periods sufficient to defeat benefit claims
  3. 3 Whether Minister's discretionary determinations were unreasonable or vitiated by improper purpose or failure to consider relevant factors

Ratio Decidendi

The Tax Court dismissed all appeals because documentary evidence (invoices, time cards, payroll entries, board minutes) and admissions established appellants continued to perform services and were regularly present at S.A.M. during ROE‑listed unemployment periods; the Minister's determinations that employment was non‑insurable in five cases and that insurable weeks/earnings should be adjusted in the others were reasonable and not vitiated by improper exercise of discretion, and appellants failed to meet their evidentiary onus.

Court Disposition

All appeals dismissed; Minister's determinations confirmed

Orders

  • Appeals dismissed and Minister of National Revenue's determinations confirmed