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Date: 19980528


Docket: A-762-97

QUÉBEC, QUEBEC, THE 26th DAY OF MAY 1998

Coram:      THE HONOURABLE MR. JUSTICE MARCEAU

         THE HONOURABLE MADAME JUSTICE DESJARDINS
         THE HONOURABLE MR. JUSTICE LÉTOURNEAU

Between:

     PAUL BERNARD

     Applicant

     - and -

     ATTORNEY GENERAL OF CANADA

     Respondent

     JUDGMENT

     This application for judicial review is dismissed.

     Louis Marceau

     J.A.

Certified true translation

Peter Douglas



Date: 19980528


Docket: A-762-97

Coram:      MARCEAU J.A.

         DESJARDINS J.A.
         LÉTOURNEAU J.A.

Between:

     PAUL BERNARD

     Applicant

     - and -

     ATTORNEY GENERAL OF CANADA

     Respondent

Hearing held at Québec on Tuesday, May 26, 1998.

Judgment delivered from the bench at Québec on Tuesday, May 26, 1998.

REASONS FOR JUDGMENT OF THE COURT      DESJARDINS J.A.


Date: 19980528


Dossier: A-762-97

Coram:      MARCEAU J.A.

         DESJARDINS J.A.
         LÉTOURNEAU J.A.

Between:

     PAUL BERNARD

     Applicant

     - and -

     ATTORNEY GENERAL OF CANADA

     Respondent

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the bench at Québec on Tuesday, May 26, 1998)

DESJARDINS J.A.

[1]      We do not see how we could interfere with this decision of the Tax Court of Canada, which dismissed the applicant"s appeal from the decision of the Minister of National Revenue that the applicant was not employed in insurable employment under paragraphs 3(1)(a ) and 3(2)(d) of the Unemployment Insurance Act.1

[2]      The Judge of the Tax Court of Canada properly instructed himself on the law and made no error with respect to the applicable principles.

[3]      His finding that there was no relationship of subordination between the applicant and the payer was supported by the evidence as a whole. What matters in the case at bar is not isolated facts but rather the overall impression which the evidence left in the Judge"s mind.

[4]      The application for judicial review will therefore be dismissed.

     Alice Desjardins

     J.A.

Certified true translation

Peter Douglas

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO.:                  A-762-97

STYLE OF CAUSE:              Paul Bernard v. Attorney General of

                         Canada

PLACE OF HEARING:              Québec, Quebec

DATE OF HEARING:              May 26, 1998

REASONS FOR JUDGMENT

OF THE COURT:                  Marceau, Desjardins, Létourneau, JJ.A.

DELIVERED FROM THE BENCH BY:      Desjardins, J.A.

APPEARANCES:

Jérôme Carrier                  for the applicant

Anne-Marie Boutin                  for the respondent

SOLICITORS OF RECORD:

Rochon, Belzile, Carrier, Auger & Associés

Québec, Quebec                  for the applicant

George Thomson

Deputy Attorney General of Canada          for the respondent

Ottawa, Ontario

__________________

1      R.S.C., 1985, c. U-1.

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