Commission de la construction du Québec v. Minister of National Revenue, (2006) 352 N.R. 72 (FCA)

• Judge: Létourneau, Noël and Nadon, JJ.A.
• Court: Federal Court of Appeal (Canada)
• Case Date: February 08, 2006
• Jurisdiction: Canada (Federal)
• Citations: (2006), 352 N.R. 72 (FCA);2006 FCA 49

Constr. Comm. v. MNR (2006), 352 N.R. 72 (FCA)

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[French language version follows English language version]

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Temp. Cite: [2006] N.R. TBEd. FE.035

Commission de la construction du Québec (appelante) v. Ministre du Revenu national (intimé)

(A-9-05; 2006 FCA 49; 2006 CAF 49)

Indexed As: Commission de la construction du Québec v. Minister of National Revenue

Federal Court of Appeal

Létourneau, Noël and Nadon, JJ.A.

February 8, 2006.

Summary:

The Minister of National Revenue ruled that the Commission de la construction du Québec had the obligations of an employer under the Employment Insurance Act with respect to certain sums it paid to construc­tion workers. The Commission filed four ap­peals.

The Tax Court of Canada dismissed the ap­peals. The Commission appealed.

The Federal Court of Appeal dismissed the appeal.

Quebec Obligations - Topic 6211

Extinction of obligations - Payment - What constitutes payment - The Commission de la construction du Québec was statutorily mandated to collect from employers, and then remit to construction workers, sums that the employers were obliged to pay to workers under collective agreements - The Federal Court of Appeal ruled that the Com­mission had an obligation to remit to workers the sums it collected for them - By remitting such sums, the Commission was released from its obligation - There­fore, the Commission's remittances sat­isfied the requirements underlying a pay­ment under arts. 1554 and 1671 of the Civil Code of Québec - See paragraph 20.

Unemployment Insurance - Topic 444

Assessments and premiums - Persons liable to assessments - What constitutes an "em­ployer" - [See Unemployment Insur­ance - Topic 496 ].

Unemployment Insurance - Topic 496

Assessments and premiums - Premiums - Collection - Source deductions - The Com­mission de la construction du Québec was statutorily mandated to collect from em­ployers, and then remit to construction workers, sums that the employers were obliged to pay to workers under collective agreements - The Minister claimed from the Commission the employment insurance source deductions on the basis that, accord­ing to the Employment Insurance Act and Regu­lations, the Commission was the em­ployer of the workers to whom it paid the amounts collected in the context of its statutory mandate and that in that capacity it had to make those deductions - The Fed­eral Court of Appeal upheld the claim.

Cases Noticed:

Minister of National Revenue v. Insurance Corporation of British Columbia et al. (2002), 288 N.R. 244 (F.C.A.), consd. [para. 16].

Château, Compagnie d'assurance c. C.C.Q., [1999] J.Q. 5601; J.E. 2000-193 (C.A.), refd to. [para. 21].

Commission de la construction du Québec c. Richer, [2004] J.Q. 586 (C.Q.), refd to. [para. 21].

Statutes Noticed:

Civil Code of Québec, S.Q. 1991, c. 64, art. 1554, art. 1671 [para. 19].

Employment Insurance Act, S.C. 1996, c. 23, sect. 108(1)(f) [para. 13].

Employment Insurance Act Regulations (Can.), Insurable Earnings and Collection of Premiums Regulations, SOR/97-33, sect. 1(2), sect. 10(1), sect. 10(2), sect. 10(3) [para. 14].

Insurable Earnings and Collection of Pre­miums Regulations - see Employment In­sur­ance Act Regulations (Can.).

Counsel:

André Lareau, for the appellant;

Natalie Goulard, for the respondent.

Solicitors of Record:

Joli-Coeur, Lacasse, Geoffrion, Jetté, Saint-Pierre, Sillery, Quebec, for the appel­lant;

John H. Sims, Q.C., Deputy Attorney Gen­er­al of Canada, Ottawa, Ontario, for the respondent.

This appeal was heard at Québec, Quebec, on January 24, 2006, by Létourneau, Noël and Nadon, JJ.A, of the Federal Court of Ap­peal.

The decision of the Court of Appeal was delivered at Ottawa, Ontario, on February 8, 2006, by Noël, J.A.