Date: 20040112
Docket: A-584-02
Citation: 2004 FCA 8
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
THE ATTORNEY GENERAL
OF CANADA
Applicant
and
REMSTAR DISTRIBUTION INC.
Respondent
Hearing held at Montréal, Quebec, on January 12, 2004.
Judgment from the bench at Montréal, Quebec, on January 12, 2004.
REASONS FOR JUDGMENT OF THE COURT: NADON J.A.
Date: 20040112
Docket: A-584-02
Citation: 2004 FCA 8
CORAM: DESJARDINS J.A.
LÉTOURNEAU J.A.
NADON J.A.
BETWEEN:
THE ATTORNEY GENERAL
OF CANADA
Applicant
and
REMSTAR DISTRIBUTION INC.
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the bench at Montréal, Quebec, on January 12, 2004)
NADON J.A.
[1] We consider that Judge Somers of the Tax Court of Canada made no error when he concluded that Maxime and Julien Rémillard each controlled over 40% of the voting shares of the companies for which they respectively worked.
[2] Consequently, we concur with the judge's finding that the employment held by Maxime and Julien Rémillard with Remstar Productions Inc. and Remstar Distribution Inc. was not insurable employment.
[3] The application for judicial review will accordingly be dismissed with costs. A copy of these reasons will be filed in cases A-585-02 and A-586-02 in support of the judgments dismissing the applications for judicial review. In those two cases, the respondents will be entitled to their disbursements.
|
|
"Marc Nadon"
J.A. |
Montréal, Quebec
January 12, 2004
Certified true translation
Suzanne M. Gauthier, C Tr, LLL
FEDERAL COURT OF APPEAL
SOLICITORS OF RECORD
DOCKET: A-584-02
STYLE OF CAUSE: THE ATTORNEY GENERAL OF CANADA
Applicant
and
REMSTAR DISTRIBUTION INC.
Respondent
PLACE OF HEARING: Montréal, Quebec
DATE OF HEARING: January 12, 2004
REASONS FOR JUDGMENT OF THE COURT (DESJARDINS, LÉTOURNEAU AND NADON JJ.A.)
DELIVERED FROM THE BENCH BY: NADON J.A.
APPEARANCES:
Marie-Andrée Legault FOR THE APPLICANT
Éric Vallée FOR THE RESPONDENT
SOLICITORS OF RECORD:
Morris Rosenberg FOR THE APPLICANT
Deputy Attorney General of Canada
Montréal, Quebec
Éric Vallée FOR THE RESPONDENT
Brossard, Quebec