Martin Service Station Ltd. v. Minister of National Revenue, (1974) 1 N.R. 464 (FCA)
Judge | Jackett, C.J., Pratte, J. |
Court | Federal Court of Appeal (Canada) |
Case Date | February 13, 1974 |
Jurisdiction | Canada (Federal) |
Citations | (1974), 1 N.R. 464 (FCA) |
Martin Service Station Ltd. v. MNR (1974), 1 N.R. 464 (FCA)
MLB headnote and full text
Martin Service Station Ltd. v. Minister of National Revenue
Indexed As: Martin Service Station Ltd. v. Minister of National Revenue
Federal Court of Appeal
Jackett, C.J., Pratte, J.
and Hyde, D.J.
February 13, 1974.
Summary:
This case arose out of an assessment against a Montreal taxi cab owner for unemployment insurance premiums pursuant to the provisions of the Unemployment Insurance Act. The taxi cab owner leased the cabs to self-employed drivers and the owner claimed that the sections of the Unemployment Insurance Act which purported to apply to selfemployed persons were beyond the legislative competence of the Parliament of Canada. An umpire acting under the Unemployment Insurance Act referred to the Federal Court of Appeal the question of the constitutional validity of the impugned sections of the Unemployment Insurance Act. The reference was made by the umpire pursuant to s. 28(4) of the Federal Court Act. The Federal Court of Appeal held that the impugned legislation was valid and that it was within the legislative competence of the Parliament of Canada to include self-employed persons in an Unemployment Insurance scheme. The Federal Court of Appeal stated that the word "unemployment" means the state or fact of being unoccupied - see paragraph 20.
Constitutional Law - Topic 5690
Enumeration in s. 91 in the British North America Act - S. 91(2A) Unemployment Insurance - A Montreal taxi cab owner was assessed $49,476.00 by the Minister of National Revenue for unemployment insurance premiums - The owner leased the cabs to selfemployed drivers and the owner claimed that the sections of the Unemployment Insurance Act which purported to apply to self-employed persons were beyond the legislative competence of the Parliament of Canada - The Federal Court of Appeal held that the legislation was valid and stated that the word "unemployment" means the state or fact of being unoccupied - See paragraph 20.
Courts - Topic 4084
Federal Court of Canada - Jurisdiction of the Federal Court of Appeal respecting references to it of questions of law - Federal Court Act, s. 28(4) - The Federal Court of Appeal stated that s. 28(4) contemplates the determination of a question of law by the Federal Court of Appeal which must be determined for the purpose of dealing with the matter that is before the tribunal making the reference - See paragraphs 4 and 16.
Words and Phrases
Unemployment - The Federal Court of Appeal discussed the meaning of the word "unemployment" in s. 91(2A) of the British North America Act - See paragraphs 19 to 22.
Cases Noticed:
Reference re Public Service Staff Relations Act, [1973] F.C. 604, folld. [paras. 2, 16].
Reference re: The Unemployment Insurance Act, [1937] A.C. 355, affirming [1936] S.C.R. 427, folld. [para. 18].
R. v. Scheer Ltd. (1972), 27 D.L.R.(3d) 73, folld. [para. 18].
Citizens Insurance v. Parsons (1881), 7 A.C. 96, dist. [para. 22].
Montreal v. Montreal Street Railway, [1912] A.C. 333, dist. [para. 22].
A.G. Can. v. A.G. Alta., [1916] 1 A.C. 588, dist. [para. 22].
Statutes Noticed:
Federal Court Act, R.S.C. 1970, c. 10 (2d Supp.), sect. 28(4) [para. 3].
British North America Act, sect. 91(2A) [para. 18].
Unemployment Insurance Act 1955, 3-4 Eliz. II, c. 50, sect. 26(1)(d) [para. 11].
Unemployment Insurance Act 1971, S.C. 1970-71-72, c. 48, sect. 4(1) [para. 11].
Unemployment Insurance Regulations, S.O.R. 1960-610 and 1968-1181, Regulation 64B [para. 14].
Unemployment Insurance Regulations, S.O.R. 1971-2795, Regulation 53(a) [para. 14].
Counsel:
James Robb, Q.C. and Peter O'Brien, for the appellant;
Paul Olliver, Q.C. and Wilfred Lefebvre, for the respondent.
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Ellett Estate v. Attorney General of British Columbia and Attorneys General of Canada, Quebec, Nova Scotia and Manitoba, (1980) 32 N.R. 326 (SCC)
...Columbia v. Attorney-General for Canada, [1937] A.C. 391, 403, consd. [para. 29]. Martin Service Station v. M.N.R., [1977] 2 S.C.R. 996; 1 N.R. 464, consd. [para. Harding v. Commissioner of Stamps for Queenland, [1898] A.C. 769, consd. [para. 30]. The King v. Lovitt, [1912] A.C. 212, consd.......
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...to retroactive illegality ..." - See paragraphs 11 to 24. Cases Noticed: Martin Service Station Ltd. v. Minister of National Revenue (1974), 1 N.R. 464, appld. [para. Reference Re National Energy Board Act (1987), 81 N.R. 241, appld. [para. 9]. Canadian Union of Postal Workers v. Canada Pos......
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Chiarelli c. Canada (Ministre de l'Emploi et de l'Immigration) (C.A.),
...38 D.L.R. (3d) 437 (C.A.); Martin Service Station Ltd. c. Le ministre du Revenu national, [1974] C.F. 398; (1974), 44 D.L.R. (3d) 99; 1 N.R. 464 (C.A.); R. v. Wooten (1983), 5 D.L.R. (4th) 371; 9 C.C.C. (3d) 513 (C.S.C.-B.); In re Gittens, [1983] 1 C.F. 152; (1982), 137 D.L.R. (3d) 687; 68 ......
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Alberta (Attorney General) et al. v. Westcoast Energy Inc., (1997) 208 N.R. 154 (FCA)
...(1973), 38 D.L.R.(3d) 437 (F.C.A.), refd to. [para. 16]. Martin Service Station Ltd. v. Minister of National Revenue, [1974] 1 F.C. 398; 1 N.R. 464 (F.C.A.), refd to. [para. Committee for Justice and Liberty Foundation et al. v. National Energy Board et al., [1976] 2 F.C. 20 (F.C.A.), rev'd......
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Ellett Estate v. Attorney General of British Columbia and Attorneys General of Canada, Quebec, Nova Scotia and Manitoba, (1980) 32 N.R. 326 (SCC)
...Columbia v. Attorney-General for Canada, [1937] A.C. 391, 403, consd. [para. 29]. Martin Service Station v. M.N.R., [1977] 2 S.C.R. 996; 1 N.R. 464, consd. [para. Harding v. Commissioner of Stamps for Queenland, [1898] A.C. 769, consd. [para. 30]. The King v. Lovitt, [1912] A.C. 212, consd.......
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Reference Re Postal Services Continuation Act, 1987, (1989) 101 N.R. 361 (FCA)
...to retroactive illegality ..." - See paragraphs 11 to 24. Cases Noticed: Martin Service Station Ltd. v. Minister of National Revenue (1974), 1 N.R. 464, appld. [para. Reference Re National Energy Board Act (1987), 81 N.R. 241, appld. [para. 9]. Canadian Union of Postal Workers v. Canada Pos......
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Chiarelli c. Canada (Ministre de l'Emploi et de l'Immigration) (C.A.),
...38 D.L.R. (3d) 437 (C.A.); Martin Service Station Ltd. c. Le ministre du Revenu national, [1974] C.F. 398; (1974), 44 D.L.R. (3d) 99; 1 N.R. 464 (C.A.); R. v. Wooten (1983), 5 D.L.R. (4th) 371; 9 C.C.C. (3d) 513 (C.S.C.-B.); In re Gittens, [1983] 1 C.F. 152; (1982), 137 D.L.R. (3d) 687; 68 ......
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Alberta (Attorney General) et al. v. Westcoast Energy Inc., (1997) 208 N.R. 154 (FCA)
...(1973), 38 D.L.R.(3d) 437 (F.C.A.), refd to. [para. 16]. Martin Service Station Ltd. v. Minister of National Revenue, [1974] 1 F.C. 398; 1 N.R. 464 (F.C.A.), refd to. [para. Committee for Justice and Liberty Foundation et al. v. National Energy Board et al., [1976] 2 F.C. 20 (F.C.A.), rev'd......