Trillium Labels Inc. v. Canada (Minister of National Revenue)
The Tax Court Judge applied the established Wiebe Door multi‑factor test and, despite concise reasons, the finding that the worker was an employee and therefore insurable under s.3(1) of the Unemployment Insurance Act was supportable on the evidence; no error of law was made, so the application for judicial review...
Source-derived case information.
- Citation
- 2001 FCA 60
- Parties
- Applicant: Trillium Labels Inc.; Respondent: Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 14 March 2001
- Procedural Posture
- Judicial Review of Tax Court Decision / Appeal to Federal Court of Appeal; Judgment Delivered
- Outcome
- Application for judicial review dismissed with costs.
- Legal Topics
- Employee Vs Independent Contractor, Insurability Under the Unemployment Insurance Act, Judicial Review of Findings of Fact, Application of Wiebe Door Multi‑factor Test
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Trillium Labels Inc.
Applicant
Minister of National Revenue
Respondent
Procedural Posture
Judicial Review of Tax Court Decision / Appeal to Federal Court of Appeal; Judgment Delivered
Legal Issues
- 1 Whether the Tax Court Judge committed an error of law in concluding the worker was employed under a contract of service
- 2 Whether the Tax Court Judge’s sparse reasons were sufficiently explicit to support the conclusion reached
- 3 Whether the worker’s engagement was insurable under subsection 3(1) of the Unemployment Insurance Act
Ratio Decidendi
The Tax Court Judge applied the established Wiebe Door multi‑factor test and, despite concise reasons, the finding that the worker was an employee and therefore insurable under s.3(1) of the Unemployment Insurance Act was supportable on the evidence; no error of law was made, so the application for judicial review must be dismissed.
Court Disposition
Application for judicial review dismissed with costs.
Orders
- Application for judicial review dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
Trillium Labels Inc. v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2001-03-14 Neutral citation 2001 FCA 60 File numbers A-319-99 Decision Content Date: 20010314 Docket: A-319-99 Neutral citation: 2001 FCA 60 CORAM: ROTHSTEIN J.A. SHARLOW J.A. MALONE J.A. BETWEEN: TRILLIUM LABELS INC. Applicant - and - MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, Tuesday, March 13, 2001 Judgment delivered from the Bench at Toronto, Ontario, on Tuesday, March 13, 2001 REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. Date: 20010314 Docket: A-319-99 Neutral citation: 2001 FCA 60 CORAM: ROTHSTEIN J.A. SHARLOW J.A. MALONE J.A. BETWEEN: TRILLIUM LABELS INC. Applicant - and - MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Tuesday, March 13, 2001) MALONE J.A. This application for judicial review raises the issue as to whether the learned Tax Court Judge committed an error of law when he concluded that the Applicant employed Keith MacMurchy under a contract of service. It is argued for the Applicant that the reasons for decision are not sufficiently explicit to support the conclusion reached. The reasons rendered are sparse and would have been more helpful if the analysis had been more fully stated. However, an error of law does not arise from the failure to give reasons or to make an explicit written finding on each constituent element of a decision or to explain why some evidence is preferred over other evidence. The real question is whether given reasons that are not explicit, the decision reached can be rationally supported on the evidence. (MacLean Hunter Limited v. D.M.N.R. (Customs + Excise) 88 DTC 6096 at p. 6098 (F.C.A)). Although not cited by its case name, the Tax Court Judge clearly was referring to the test in Wiebe Door Services Ltd. v. M.N.R. 87 DTC 5025 (F.C.A) when he wrote: "The question is whether the Worker's work meets the test laid down in well-settled case law, taking into account "all the various elements which constitute the relationship between the parties", namely control by the Payer, ownership of the tools, chance of profit and risk of loss and whether the employee is an integral part of the Payer's business. These elements are not exhaustive and the weight to be given to them varies in each case." The decision of the Tax Court Judge in this case can be rationally supported on the evidence. In our view the Tax Court Judge did not err in law in reaching his conclusion that Mr. MacMurchy's employment with the Applicant is insurable within the meaning of subsection 3(1) of the Unemployment Insurance Act or in dismissing the Applicant's appeal. We would dismiss the application for judicial review with costs. "B. Malone" J.A. FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKET: A-319-99 STYLE OF CAUSE: TRILLIUM LABELS INC. Applicant - and - MINISTER OF NATIONAL REVENUE Respondent DATE OF HEARING: TUESDAY, MARCH 13, 2001 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A. Delivered from the Bench at Toronto, Ontario on Tuesday, March 13, 2001 APPEARANCES BY: Mr. Osborne G. Barnwell For the Applicant Ms. Eleanor Thorn Ms. Carol Calabrese For the Respondent SOLICITORS OF RECORD: Ferguson, Barnwell Barristers & Solicitors 515 Consumers Road, Suite 310 North York, Ontario M2J 4Z2 For the Applicant Morris Rosenberg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF APPEAL Date: 20010314 Docket: A-319-99 BETWEEN: TRILLIUM LABELS INC. Applicant - and - MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT