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                                                                                                                                  Date: 20041118

                                                                                                                               Docket: A-532-03

A-531-03

A-530-03

Citation: 2004 FCA 392

CORAM:        LÉTOURNEAU J.A.

NOËL J.A.

NADON J.A.

BETWEEN:

JULIE LABRIE

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

Hearing held at Québec, Quebec, November 17, 2004.

Judgment delivered at Québec, Quebec, November 18, 2004.

REASONS FOR JUDGMENT OF THE COURT:                                                              NOËL J.A.

CONCURRING:                                                                                                 LÉTOURNEAU J.A.

                                                                                                                                      NADON J.A.


Date: 20041118

                                                                                                                               Docket: A-532-03

A-531-03

A-530-03

Citation: 2004 FCA 392

CORAM:        LÉTOURNEAU J.A.

NOËL J.A.

NADON J.A.

BETWEEN:

JULIE LABRIE

Appellant

and

MINISTER OF NATIONAL REVENUE

Respondent

REASONS FOR JUDGMENT

NOËL J.A.


[1]         We are of the opinion that the trial judge did not err in admitting as evidence the statements of the three appellants. We are also of the opinion that the content of these statements, and in particular the admission by the appellant Céline Labrie that she had agreed with the appellants Julie Labrie and Caroline Plourde to combine their hours in order to maximize their right to benefits, warrants the conclusion reached by the judge below.

[2]         The appeal will be dismissed with costs.

[3]         In accordance with the order issued on February 19, 2004, a copy of these reasons will be placed in dockets A-530-03 and A-531-03.

                          "Marc Noël"

J.A.

"I agree.

Gilles Létourneau, J.A."

"I agree.

Marc Nadon, J.A."

Certified true translation

Jacques Deschênes, LL.B.


FEDERAL COURT OF APPEAL

SOLICITORS OF RECORD

DOCKET:                                           A-532-03        

STYLE:                                                JULIE LABRIE v. MINISTER OF NATIONAL REVENUE

PLACE OF HEARING:                     QUÉBEC, QUEBEC

DATE OF HEARING:                        NOVEMBER 17, 2004

CORAM:                                            LÉTOURNEAU J.A.

NOËL J.A.

NADON J.A.

REASONS FOR JUDGMENT

OF THE COURT:                              NOËL J.A.

DATED:                                              NOVEMBER 18, 2004

APPEARANCES:

Frédéric St-Jean                                                                        FOR THE APPELLANT

Anne Poirier                                                                              FOR THE RESPONDENT

SOLICITORS OF RECORD:

Frédéric St-Jean, Advocate                                                       FOR THE APPELLANT

Sainte-Foy, Quebec

Department of Justice, Canada

Montréal, Quebec                                                                     FOR THE RESPONDENT

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