Date: 19991216
Docket: A-713-97
CORAM: ISAAC, J.A.
McDONALD, J.A.
SEXTON, J.A.
BETWEEN:
DALJIT BANWAIT
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
Heard at Calgary, Alberta on Thursday, December 16, 1999.
Judgment delivered at Calgary, Alberta on Thursday, December 16, 1999.
REASONS FOR JUDGMENT BY: SEXTON, J.A.
Date: 19991216
Docket: A-713-97
CORAM: ISAAC, J.A.
McDONALD, J.A.
SEXTON, J.A.
IN THE MATTER OF THE UNEMPLOYMENT INSURANCE ACT,
RSC 1985, C.U-1, AS AMENDED
AND IN THE MATTER OF THE DECISION OF THE
HONOURABLE R.D. BELL, JUSTICE OF THE TAX COURT OF CANADA
DATED SEPTEMBER 9TH, 1997, AND RECEIVED BY THE APPLICANT
ON SEPTEMBER 16TH, 1997, UPHOLDING THE DECISION OF
THE MINISTER OF NATIONAL REVENUE DATED NOVEMBER 25TH, 1996
BETWEEN
DALJIT BANWAIT
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
(Delivered from the Bench at Calgary (Alberta)
on Thursday, December 16, 1999)
SEXTON, J.A.:
[1] This is an application for judicial review of the decision of the Tax Court of Canada in which the Applicant's claim that she was engaged in insurable employment pursuant to paragraph 3 (1) (a) of the Unemployment Insurance Act was dismissed. The Tax Court Judge disbelieved the Applicant who had asserted that she had been employed with Bob's Janitorial Services Ltd. from August 1, 1994 to September 27, 1994. If she had been so employed, she would have become entitled to payments under the Unemployment Insurance Act.
[2] The Applicant had received a cheque from Bob's Janitorial Services Ltd. but had apparently paid most of the money back in cash to the employer.
[3] The owner of Bob's Janitorial Services Ltd. signed a Statutory Declaration to the effect that the Record of Employment given to the Applicant by Bob's Janitorial Services Ltd. was false and that the "balance of the money" was paid back to the employer. This witness gave evidence at the Tax Court and affirmed the Statutory Declaration.
[4] The Tax Court Judge had the opportunity to see and hear the witnesses and he was entitled to disbelieve the Applicant. We see no basis on which to interfere with the decision of the Tax Court Judge and therefore, we would dismiss the application.
"J. Edgar Sexton"
J.A.
FEDERAL COURT OF APPEAL
Date: 19991216
Docket: A-713-97
IN THE MATTER OF THE UNEMPLOYMENT INSURANCE ACT,
RSC 1985, C.U-1, AS AMENDED
AND IN THE MATTER OF THE DECISION OF THE
HONOURABLE R.D. BELL, JUSTICE OF THE TAX COURT OF
CANADA DATED SEPTEMBER 9TH, 1997, AND RECEIVED BY
THE APPLICANT ON SEPTEMBER 16TH, 1997, UPHOLDING
THE DECISION OF THE MINISTER OF NATIONAL REVENUE
DATED NOVEMBER 25TH, 1996
BETWEEN:
DALJIT BANWAIT
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS ON THE RECORD
COURT FILE NO.: A-713-97
STYLE OF CAUSE: DALJIT BANWAIT v. THE MINISTER
OF NATIONAL REVENUE
PLACE OF HEARING: CALGARY, Alberta
DATE OF HEARING: Thursday, December, 16, 1999
REASONS FOR JUDGMENT OF SEXTON, J.A.
DATED: December 16, 1999
APPEARANCES:
Mr. Satnam S. Aujla for the Applicant
Mr. John C. O'Callaghan for the Respondent
SOLICITORS OF RECORD:
Yanko & Company
Calgary, Alberta for the Applicant
Morris Rosenberg
Deputy Attorney General
of Canada
Ottawa, Ontario for the Respondent