Canada (Attorney General) v. Les Productions Bibi et Zoé Inc.

Canada (Attorney General) v. Les Productions Bibi et Zoé Inc.

The Tax Court judge correctly identified and applied the applicable legal tests and made no palpable or overriding error; on the facts the television production workers were for the most part independent contractors and did not hold insurable employment under s.5(1) of the Employment Insurance Act, therefore the...

Source-derived case information.

Citation
2004 FCA 54
Parties
Applicant: The Attorney General of Canada; Respondent: Les Productions Bibi et Zoé Inc.; Respondent: Les Productions Petit Bonhomme Inc.
Court
Federal Court of Appeal
Jurisdiction
Canada
Judgment Date
4 February 2004
Procedural Posture
Judicial Review of Tax Court Decision (employment Insurance Insurable Employment) / Federal Court of Appeal Hearing and Decision Delivered
Outcome
Applications for judicial review dismissed
Legal Topics
Insurable Employment, Employee Vs Independent Contractor, Contractual Classification, Judicial Review, Standard of Review
Source Language
en
Employment Law Tax Law Administrative Law Labour Law Social Security Law Insurable Employment Employee Vs Independent Contractor Contractual Classification +2 more

Source-derived case record

Summary, issues, holding and outcome

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Parties

The Attorney General of Canada

Applicant

Les Productions Bibi et Zoé Inc.

Respondent

Les Productions Petit Bonhomme Inc.

Respondent

Procedural Posture

Judicial Review of Tax Court Decision (employment Insurance Insurable Employment) / Federal Court of Appeal Hearing and Decision Delivered

  1. 1 Whether television production workers held insurable employment within s.5(1) of the Employment Insurance Act
  2. 2 Whether the Tax Court judge erred in law or made a palpable or overriding error in finding workers were independent contractors
  3. 3 Which factors determine employment status in hybrid contractual relationships

Ratio Decidendi

The Tax Court judge correctly identified and applied the applicable legal tests and made no palpable or overriding error; on the facts the television production workers were for the most part independent contractors and did not hold insurable employment under s.5(1) of the Employment Insurance Act, therefore the applications for judicial review are dismissed.

Court Disposition

Applications for judicial review dismissed

Orders

  • Applications for judicial review dismissed
  • Costs awarded to respondents: one set of costs