Date: 19971205
Docket: A-123-97
CORAM: PRATTE, J.A.
DÉCARY, J.A.
LINDEN, J.A.
BETWEEN:
ELVENA JOYCE HEINRICHS
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
- and -
NANAIMO REGIONAL GENERAL HOSPITAL as represented by
HEALTH EMPLOYERS' ASSOCIATION OF BRITISH COLUMBIA
Respondent
Heard at Vancouver, British Columbia on December 5, 1997
Judgment delivered at Vancouver, British Columbia on December 5, 1997
REASONS FOR JUDGMENT BY: PRATTE, J.A.
Date: 19971205
Docket: A-123-97
CORAM: PRATTE, J.A.
DÉCARY, J.A.
LINDEN, J.A.
BETWEEN:
ELVENA JOYCE HEINRICHS
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
- and -
NANAIMO REGIONAL GENERAL HOSPITAL as represented by
HEALTH EMPLOYERS' ASSOCIATION OF BRITISH COLUMBIA
Respondent
REASONS FOR JUDGMENT
PRATTE, J.A.
[1] We are all of the opinion that the facts in this case cannot be distinguished from those in the Quinlan case (Attorney General of Canada v. Quinlan, unreported, F.C.A. A-1206-92, February 28, 1994).
[2] The application will therefore be allowed, the decision of the Tax Court set aside and the matter referred back to that Court for decision on the basis that the entire amount paid by the employer to the applicant was insurable earnings.
(Sgd.) "Louis Pratte"
J.A.
December 5, 1997
Vancouver, British Columbia
FEDERAL COURT OF APPEAL
Date: 19971205
Docket:
BETWEEN:
ELVENA JOYCE HEINRICHS
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
- and -
NANAIMO REGIONAL GENERAL HOSPITAL as represented by HEALTH EMPLOYERS' ASSOCIATION OF BRITISH COLUMBIA
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
HEARING DATED: December 5, 1997
COURT NO.: A-123-97
STYLE OF CAUSE: ELVENA JOYCE HEINRICHS
v.
THE MINISTER OF NATIONAL REVENUE
v.
| NANAIMO REGIONAL GENERAL HOSPITAL as represented by HEALTH EMPLOYERS' ASSOCIATION OF BRITISH COLUMBIA |
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: December 5, 1997
REASONS FOR JUDGMENT OF THE COURT BY: PRATTE, J.A.
CONCURRED IN BY: DÉCARY, J.A.
LINDEN, J.A.
APPEARANCES:
Mr. Allan MacLean for Applicant
Ms. Linda Bell for Respondent
MNR
Mr. Victor Leginsky for Respondent
HEABC et al.
SOLICITORS OF RECORD:
Schroeder & Company for Applicant
Vancouver, BC
George Thomson for Respondent
Deputy Attorney General MNR
of Canada
Victor P. Leginsky for Respondent
Vancouver, BC HEABC et al.