Date: 20130115
Docket: A-166-12
Citation: 2013 FCA 07
CORAM: EVANS J.A.
SHARLOW J.A.
WEBB J.A.
BETWEEN:
A&T TIRE & WHEEL LTD.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
Heard at Toronto, Ontario, on January 15, 2013.
Judgment delivered from the Bench at Toronto, Ontario, on January 15, 2013.
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Date: 20130115
Docket: A-166-12
Citation: 2013 FCA 07
CORAM: EVANS J.A.
SHARLOW J.A.
WEBB J.A.
BETWEEN:
A&T TIRE & WHEEL LTD.
Appellant
and
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on January 15, 2013)
[1] The appellant A&T Tire & Wheel Ltd. is appealing the judgment of Justice Hogan of the Tax Court of Canada (2012 TCC 150) confirming the Minister’s determination that from January 1, 2007 to August 1, 2009, five individuals were employed by A&T Tire & Wheel Ltd. in insurable employment as defined in paragraph 5(1)(a) of the Employment Insurance Act, S.C. 1996, c. 23, and pensionable employment as defined in paragraph 6(1)(a) of the Canada Pension Plan, R.S.C. 1985, c. C-8.
[2] The grounds of appeal essentially challenge Justice Hogan’s factual findings and the weight he gave to the factors from Wiebe Door Services Ltd. v. M.N.R., [1986] 3 F.C. 553 (C.A.). None of those grounds of appeal can succeed in the absence of palpable and overriding error. Having reviewed the record and Justice Hogan’s careful and thorough reasons, and having considered the written and oral submissions of A&T Tire & Wheel Ltd., we are unable to detect any such error.
[3] The appeal will be dismissed with costs.
“K. Sharlow”
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-166-12
APPEAL FROM A JUDGMENT OF TAX COURT OF CANADA (HOGAN J.)
DATED MAY 8,2012, 2011-124(EI),2011-113(EI),2011-106(EI),2011-107(EI),2011-99(EI),2011-125(CPP),2011-105(CPP),2011-79(CPP),2011-80(CPP),2011-98(CPP)
STYLE OF CAUSE: A&T TIRE & WHEEL LTD. V. THE MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: JANUARY 15, 2013
REASONS FOR JUDGMENT OF
THE COURT BY: (EVANS, SHARLOW, WEBB, JJ.A.)
DELIVERED FROM THE
BENCH BY: SHARLOW J.A.
APPEARANCES:
|
LEIGH SOMERVILLE TAYLOR |
FOR THE APPELLANT
|
|
THANG TRIEU JASMEEN MANN |
FOR THE RESPONDENT
|
SOLICITORS OF RECORD:
|
LEIGH SOMERVILLE TAYLOR PROFESSIONAL CORPORATION TORONTO |
FOR THE APPELLANT
|
|
WILLIAM F.PENTNEY DEPUTY ATTORNEY GENERAL OF CANADA TORONTO |
FOR THE RESPONDENT
|