Canada (Attorney General) v. Remstar Distribution Inc.
The Tax Court judge's finding that each Rémillard controlled over 40% of the voting shares was not in error; consequently their positions were not insurable employment and the application for judicial review was dismissed.
Source-derived case information.
- Citation
- 2004 FCA 8
- Parties
- Applicant: THE ATTORNEY GENERAL OF CANADA; Respondent: REMSTAR DISTRIBUTION INC.
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 12 January 2004
- Procedural Posture
- Judicial Review / Decision on Appeal
- Outcome
- Application for judicial review dismissed with costs.
- Legal Topics
- Insurable Employment, Control of Voting Shares, Judicial Review, Control Test
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
THE ATTORNEY GENERAL OF CANADA
Applicant
REMSTAR DISTRIBUTION INC.
Respondent
Procedural Posture
Judicial Review / Decision on Appeal
Legal Issues
- 1 Whether Maxime and Julien Rémillard each controlled over 40% of the voting shares of the companies for which they worked
- 2 Whether the employment of Maxime and Julien Rémillard was insurable employment
- 3 Whether the Tax Court judge erred in his findings of control and insurability
Ratio Decidendi
The Tax Court judge's finding that each Rémillard controlled over 40% of the voting shares was not in error; consequently their positions were not insurable employment and the application for judicial review was dismissed.
Court Disposition
Application for judicial review dismissed with costs.
Orders
- The application for judicial review is dismissed with costs.
- A copy of these reasons shall be filed in cases A-585-02 and A-586-02 in support of the judgments dismissing the applications for judicial review.
Full Case Text
Judgment text and source record
1 paragraphs
Canada (Attorney General) v. Remstar Distribution Inc. Court (s) Database Federal Court of Appeal Decisions Date 2004-01-12 Neutral citation 2004 FCA 8 File numbers A-584-02 Decision Content Date: 20040112 Docket: A-584-02 Citation: 2004 FCA 8 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: THE ATTORNEY GENERAL OF CANADA Applicant and REMSTAR DISTRIBUTION INC. Respondent Hearing held at Montréal, Quebec, on January 12, 2004. Judgment from the bench at Montréal, Quebec, on January 12, 2004. REASONS FOR JUDGMENT OF THE COURT: NADON J.A. Date: 20040112 Docket: A-584-02 Citation: 2004 FCA 8 CORAM: DESJARDINS J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: THE ATTORNEY GENERAL OF CANADA Applicant and REMSTAR DISTRIBUTION INC. Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on January 12, 2004) NADON J.A. [1] We consider that Judge Somers of the Tax Court of Canada made no error when he concluded that Maxime and Julien Rémillard each controlled over 40% of the voting shares of the companies for which they respectively worked. [2] Consequently, we concur with the judge's finding that the employment held by Maxime and Julien Rémillard with Remstar Productions Inc. and Remstar Distribution Inc. was not insurable employment. [3] The application for judicial review will accordingly be dismissed with costs. A copy of these reasons will be filed in cases A-585-02 and A-586-02 in support of the judgments dismissing the applications for judicial review. In those two cases, the respondents will be entitled to their disbursements. "Marc Nadon" J.A. Montréal, Quebec January 12, 2004 Certified true translation Suzanne M. Gauthier, C Tr, LLL FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-584-02 STYLE OF CAUSE: THE ATTORNEY GENERAL OF CANADA Applicant and REMSTAR DISTRIBUTION INC. Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: January 12, 2004 REASONS FOR JUDGMENT OF THE COURT (DESJARDINS, LÉTOURNEAU AND NADON JJ.A.) DELIVERED FROM THE BENCH BY: NADON J.A. APPEARANCES: Marie-Andrée Legault FOR THE APPLICANT Éric Vallée FOR THE RESPONDENT SOLICITORS OF RECORD: Morris Rosenberg FOR THE APPLICANT Deputy Attorney General of Canada Montréal, Quebec Éric Vallée FOR THE RESPONDENT Brossard, Quebec