9041-6868 Québec inc. v. Canada (Ministre du revenu national), 2005 CAF 334 (2005)

Extract

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9041-6868 Québec inc. v. Canada (Ministre du revenu national), 2005 CAF 334 (2005)

Date: 20051017

Docket: A-559-04

Citation: 2005 FCA 334

CORAM: DÉCARY J.A.

LÉTOURNEAU J.A.

PELLETIER J.A.

BETWEEN:

9041-6868 QUÉBEC INC.

Appellant

and

THE MINISTER OF NATIONAL REVENUE

Respondent

Hearing held at Montréal, Quebec, on October 5, 2005

Judgment delivered at Ottawa, Ontario, on October 17, 2005

REASONS FOR JUDGMENT: DÉCARY J.A.

CONCURRED IN BY: LÉTOURNEAU J.A.

PELLETIER J.A.

Date: 20051017

Docket: A-559-04

Citation: 2005 FCA 334

CORAM: DÉCARY J.A.

LÉTOURNEAU J.A.

PELLETIER J.A.

BETWEEN:

9041-6868 QUÉBEC INC.

Appellant

and

THE MINISTER OF NATIONAL REVENUE

Respondent

REASONS FOR JUDGMENT

DÉCARY J.A.

[1] The issue before the Tax Court of Canada was whether Mr. Tambeau's employment with the appellant company was insurable within the meaning of paragraph 5(1)( a ) of the Employment Insurance Act and, if so, whether that insurable employment was excluded under paragraph 5(2)( b ). On September 27, 2004 (2004 TAC 648), a judge found that the contract between Mr. Tambeau and the appellant was a contract of service rather than a contract for services, and it was therefore insurable. He furt...

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