Tax Court of Canada Judgments

Decision Information

Decision Content

Date: 19991203

Docket: 98-316-UI; 98-54-CPP

BETWEEN:

JACQUELIN BRISSON,

Appellant,

and

THE MINISTER OF NATIONAL REVENUE,

Respondent,

and

RUDY HETU LOGGING LTD.,

Intervener.

Reasons for judgment

Lesage, D.J.T.C.C.

[1] This appeal was heard at Québec, Quebec, on October 27, 1999.

[2] The appellant, who was not represented by counsel, was the only witness at the hearing at Québec. The intervener, Rudy Hetu Logging Ltd., was represented neither by counsel nor by one of its officers.

[3] The periods involved are:

(a) April 22 to June 14, 1996, when the appellant worked for Brubeau Logging Ltd. (BLL), a subcontractor of the intervener, Rudy Hetu Logging Ltd. The appellant was paid by Brubeau Logging Ltd., except for one payment made to him by the intervener on behalf of Brubeau, which was short of cash and which subsequently repaid the intervener.

(b) June 15 to 18, 1996, when S & B Ltd., another of the intervener’s subcontractors, hired the appellant to complete the work, which was paid for by the intervener on S & B Ltd.’s behalf.

[4] Subparagraphs 5(c), (e), (k), (l) and (o) through (t) of the Reply to the Notice of Appeal describe the appellant’s other working conditions:

[TRANSLATION]

(c) BLL hired the appellant to fell trees;

(e) the appellant provided felling services to BLL from April 22 to June 14, 1996;

(k) the appellant was hired by S & B to fell trees and was paid at a rate of $3.00 a tonne;

(l) the appellant provided felling services to S & B from June 15 to 18, 1996;

(o) the appellant was not supervised or given any instructions in performing his work;

(p) the appellant could choose the methods he would use to complete his work;

(q) the appellant could choose his own hours of work;

(r) the appellant had to provide his own chain saw;

(s) the appellant had to provide gasoline and oil and was responsible for repairs to his chain saw;

(t) RHLL did not provide the appellant with any tools or equipment.

[5] The appellant said that he had no knowledge of the contractual relationship between the intervener and its subcontractors Brubeau Logging Inc. and B & S Logging Inc.

[6] The appellant cut timber in the forest for the subcontractors on a lump-sum basis and was paid according to the amount of timber felled, cut and delivered to the designated collection points. He worked alone and set his own schedule.

[7] The appellant’s testimony is consistent with the written answers he gave on a questionnaire provided to him by the Appeals Division, CPP/UI Determinations, Edmonton District Office. The appellant completed the questionnaire on July 9, 1997; it was filed as Exhibit I-1. At the hearing, he admitted that he had completed and signed that document and he confirmed its truthfulness; the same applies to appeal No. 98-54(CPP). The case was thereupon declared closed.

[8] Based on that testimonial and documentary evidence, the Court is satisfied that:

- the appellant was paid by the intervener’s subcontractors on a lump-sum basis;

- the appellant owned and was responsible for his tools, his main tool being his chain saw, with respect to which he took care of maintenance and paid the cost of repairs, replacement chains and fuel.

[9] In performing his work, he was not given any instructions and was not supervised by his employers, namely the intervener’s subcontractors. He cut timber at the designated places and delivered it to the collection points. He was paid based on his output.

[10] The Court is satisfied that the appellant was not the intervener’s employee.

[11] The Court is also satisfied that an employer-employee relationship existed between the appellant and the subcontractors Brubeau Logging Ltd. and B & S Logging Ltd.

[12] The Court declares that the appellant’s employment with the subcontractors Brubeau Logging Ltd. and B & S Logging Ltd. from April 22 to June 14, 1996, was not insurable because there was no control over that employment.

[13] The appeal is dismissed and the Minister’s decision is confirmed.

Signed at Sillery, Quebec, this 3rd day of December 1999.

"A.J. Lesage"

D.J.T.C.C.

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.