Valente v. Canada (Minister of National Revenue)
The Tax Court Judge erred in law by failing to consider and apply this Court's decisions in Légaré and Pérusse on the proper role of the Tax Court in appeals under paragraph 5(3)(b) of the Employment Insurance Act; accordingly the Tax Court decision is set aside and the matter is remitted for a new hearing before a...
Source-derived case information.
- Citation
- 2003 FCA 132
- Parties
- Applicant: Vanessa Heather Valente; Respondent: The Minister of National Revenue
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 12 March 2003
- Procedural Posture
- Appeal to Federal Court of Appeal From Tax Court Decision Under Paragraph 5(3)(b) of the Employment Insurance Act / Decision on Appeal; Matter Remitted for Rehearing Before a Different Tax Court Judge
- Outcome
- Appeal allowed.
- Legal Topics
- Judicial Review, Role of the Tax Court in Reviewing Ministerial Determinations, Paragraph 5(3)(b) of the Employment Insurance Act, Precedent and Stare Decisis, Remittal for New Hearing
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Vanessa Heather Valente
Applicant
The Minister of National Revenue
Respondent
Procedural Posture
Appeal to Federal Court of Appeal From Tax Court Decision Under Paragraph 5(3)(b) of the Employment Insurance Act / Decision on Appeal; Matter Remitted for Rehearing Before a Different Tax Court Judge
Legal Issues
- 1 Whether the Tax Court Judge erred in law by failing to apply this Court's directions in Légaré and Pérusse regarding the role of the Tax Court in appeals under s.5(3)(b) of the Employment Insurance Act
- 2 Whether the Tax Court decision should be set aside and the matter remitted for a new hearing before a different judge
Ratio Decidendi
The Tax Court Judge erred in law by failing to consider and apply this Court's decisions in Légaré and Pérusse on the proper role of the Tax Court in appeals under paragraph 5(3)(b) of the Employment Insurance Act; accordingly the Tax Court decision is set aside and the matter is remitted for a new hearing before a different Tax Court Judge with costs awarded to the applicant.
Court Disposition
Appeal allowed.
Orders
- Tax Court decision set aside.
- Matter remitted for a new hearing before a different Tax Court Judge.
Full Case Text
Judgment text and source record
1 paragraphs
Valente v. Canada (Minister of National Revenue) Court (s) Database Federal Court of Appeal Decisions Date 2003-03-12 Neutral citation 2003 FCA 132 File numbers A-418-02 Decision Content Date: 20030312 Docket: A-418-02 Neutral citation: 2003 FCA 132 CORAM: LÉTOURNEAU J.A. NADON J.A. SHARLOW J.A. BETWEEN: VANESSA HEATHER VALENTE Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, on Wednesday, March 12, 2003. Judgment delivered from the Bench at Toronto, Ontario, on Wednesday, March 12, 2003. REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. Date: 20030312 Docket: A-418-02 Neutral citation: 2003 FCA 132 CORAM: LÉTOURNEAU J.A. NADON J.A. SHARLOW J.A. BETWEEN: VANESSA HEATHER VALENTE Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Wednesday, March 12, 2003.) SHARLOW J.A. [1] Having carefully considered the submissions of counsel and the reasons for the decision of the Tax Court Judge, we are all of the view that the Tax Court Judge erred in law in reaching his conclusion. In particular, he failed to consider the directions of this Court in Légaré v. Ministre du Revenue National (1999), 246 N.R. 176, [1999] F.C.J. No. 878 (QL) (F.C.A.) and Pérusse v. Canada (Minister of National Revenue) (2000), 261 N.R. 150, [2000] F.C.J. No. 310 (QL) (F.C.A.). These cases mark a departure from earlier decisions in defining the role of the Tax Court in considering appeals from Ministerial determinations under paragraph 5(3)(b) of the Employment Insurance Act, S.C. 1996, c. 23. This application will be allowed with costs. The decision of the Tax Court will be set aside, and the matter will be referred back for a new hearing before a different Tax Court Judge. "Karen R. Sharlow" J.A. FEDERAL COURT OF CANADA APPEAL DIVISION Names of Counsel and Solicitors of Record DOCKET: A-418-02 STYLE OF CAUSE: VANESSA HEATHER VALENTE Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent DATE OF HEARING: WEDNESDAY, MARCH 12, 2003 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. DATED: WEDNESDAY, MARCH 12, 2003 JUDGMENT DELIVERED FROM THE BENCH ON WEDNESDAY, MARCH 12, 2003. APPEARANCES BY: Mr. Domenic Marciano For the Applicant Ms. Eleanor H. Thorn Mr. Eric Sherbert For the Respondent SOLICITORS OF RECORD: Marciano Beckenstein LLP Barristers & Solicitors 7625 Keele Street Concord, Ontario L4K 1Y4 For the Applicant Morris Rosenberg Deputy Attorney General of Canada For the Respondent