A-641-96
OTTAWA, ONTARIO, THIS 19th DAY OF JUNE 1997
CORAM: THE HONOURABLE MR. JUSTICE DENAULT
THE HONOURABLE MADAME JUSTICE DESJARDINS
THE HONOURABLE MR. JUSTICE DÉCARY
BETWEEN:
ATTORNEY GENERAL OF CANADA,
Applicant,
- and -
MADELEINE SABOURIN,
Respondent.
JUDGMENT
The application for judicial review is dismissed with costs in the amount of $125 payable by the applicant.
Pierre Denault
J.A.
Certified true translation
C. Delon, LL.L.
CORAM: DENAULT J.A.
DESJARDINS J.A.
DÉCARY J.A.
A-641-96
BETWEEN: ATTORNEY GENERAL OF CANADA,
Applicant,
AND: MADELEINE SABOURIN,
Respondent.
Hearing held at Ottawa
on Thursday, June 19, 1997
Judgment delivered from the bench at Ottawa
on Thursday, June 19, 1997
REASONS FOR JUDGMENT BY: DENAULT J.A.
CORAM: DENAULT J.A.
DESJARDINS J.A.
DÉCARY J.A.
A-641-96
BETWEEN: ATTORNEY GENERAL OF CANADA,
Applicant,
AND: MADELEINE SABOURIN,
Respondent.
REASONS FOR JUDGMENT
(Delivered from the bench at Ottawa on Thursday, June 19, 1997)
DENAULT J.A.
The applicant is seeking judicial review of a decision of the Tax Court of Canada allowing the respondent's appeal and holding that her employment was insurable. The Tax Court of Canada judge found that although the employer and the respondent were not dealing with each other at arm's length, the Minister had not acted properly in exercising the discretion conferred on him by subparagraph 3(2)(c)(ii) of the Act.
The applicant contends that the judge erred in finding that the Minister had "exercised his discretion arbitrarily in that, by failing to take into account all the circumstances surrounding the employment in question, he did not draw the appropriate conclusions from the facts he had before him".
We are of the opinion that in this instance, Judge Lamarre of the Tax Court of Canada followed the steps that this Court laid down in Tignish1 and reiterated in Jolyn Sport Inc.:2 having first, and properly, decided, after an exhaustive analysis of the evidence, that the Minister had exercised his discretion arbitrarily,3 she found, in a manner that does not warrant the intervention of this Court, that the respondent's employment was not excepted from insurable employment during the periods in issue.
The application for judicial review will be dismissed.
Considering that the application for judicial review has become moot since the decision of this Court in Jolyn Sport Inc., dated April 24, 1997, a decision with which counsel for the applicant should have been familiar in the circumstances, the Court orders that the applicant pay costs of $125.
PIERRE DENAULT
J.A.
Certified true translation
C. Delon, LL.L.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT FILE NO: A-641-96
STYLE OF CAUSE: Attorney General of Canada
v. Madeleine Sabourin
PLACE OF HEARING: Ottawa, Ontario
DATE OF HEARING: June 19, 1997
REASONS FOR JUDGMENT OF THE COURT (Denault, Desjardins, Décary JJ.A.)
DELIVERED FROM THE BENCH BY: Denault J.A.
APPEARANCES:
André LeBlanc for the appellant
Normand Carrière for the respondent
SOLICITORS OF RECORD:
George Thomson
Deputy Attorney General
of Canada for the applicant
Normand Carrière
Buckingham, Quebec for the respondent
__________________1 Tignish Auto Parts Inc. v. M.N.R. (1994), 185 N.R. 73
2 A.G.C. v. Jolyn Sport Inc. (April 24, 1997), A-96-96
3 In Jolyn Sport Inc., the Court also held that a judge of the Tax Court of Canada was not bound by the facts on which the Minister had relied.