Tax Court of Canada Judgments

Decision Information

Decision Content

Date: 19990114

Docket: 97-406-UI

BETWEEN:

ROBERT GAUDRY,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent.

Appeal heard on December 8, 1998, at Winnipeg, Manitoba, by the Honourable Deputy Judge Michael H. Porter

Reasons for judgment

delivered orally from the bench

Porter, D.J.T.C.C.

[1] This appeal is allowed for the same reasons as those set out in the appeals of Lionel Allard and the Minister of National Revenue (97-407(UI) and (97-408(UI)), copy of which is attached. The only factual difference is that this Appellant was appointed to the position of Administrator for the Interlake Region as opposed to the Winnipeg Region. If anything this Appellant’s position is even stronger as the evidence revealed that after he was elected as Vice-President of the Interlake Region of the Manitoba Metis Association Inc., the former Administrator stayed on for a month or so before the regional executive appointed the Appellant to the position.

[2] The appeal is allowed and the decision of the Minister vacated.

Signed at Calgary, Alberta, this 14th day of January 1999.

"Michael H. Porter"

D.J.T.C.C.

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