Date: 19991216

Docket: A-713-97

CORAM:      ISAAC, J.A.

         McDONALD, J.A.

         SEXTON, J.A.     

BETWEEN:

     DALJIT BANWAIT

     Applicant

     - and -

     THE MINISTER OF NATIONAL REVENUE

     Respondent

Heard at Calgary, Alberta on Thursday, December 16, 1999.

Judgment delivered at Calgary, Alberta on Thursday, December 16, 1999.

REASONS FOR JUDGMENT BY:      SEXTON, J.A.

Date: 19991216

Docket: A-713-97

CORAM:      ISAAC, J.A.

         McDONALD, J.A.

         SEXTON, J.A.     

     IN THE MATTER OF THE UNEMPLOYMENT INSURANCE ACT,

     RSC 1985, C.U-1, AS AMENDED

     AND IN THE MATTER OF THE DECISION OF THE

     HONOURABLE R.D. BELL, JUSTICE OF THE TAX COURT OF CANADA

     DATED SEPTEMBER 9TH, 1997, AND RECEIVED BY THE APPLICANT

     ON SEPTEMBER 16TH, 1997, UPHOLDING THE DECISION OF

     THE MINISTER OF NATIONAL REVENUE DATED NOVEMBER 25TH, 1996

BETWEEN

     DALJIT BANWAIT

     Applicant

     - and -

     THE MINISTER OF NATIONAL REVENUE

     Respondent

     REASONS FOR JUDGMENT

     (Delivered from the Bench at Calgary (Alberta)

     on Thursday, December 16, 1999)

SEXTON, J.A.:

[1]      This is an application for judicial review of the decision of the Tax Court of Canada in which the Applicant's claim that she was engaged in insurable employment pursuant to paragraph 3 (1) (a) of the Unemployment Insurance Act was dismissed. The Tax Court Judge disbelieved the Applicant who had asserted that she had been employed with Bob's Janitorial Services Ltd. from August 1, 1994 to September 27, 1994. If she had been so employed, she would have become entitled to payments under the Unemployment Insurance Act.

[2]      The Applicant had received a cheque from Bob's Janitorial Services Ltd. but had apparently paid most of the money back in cash to the employer.

[3]      The owner of Bob's Janitorial Services Ltd. signed a Statutory Declaration to the effect that the Record of Employment given to the Applicant by Bob's Janitorial Services Ltd. was false and that the "balance of the money" was paid back to the employer. This witness gave evidence at the Tax Court and affirmed the Statutory Declaration.

[4]      The Tax Court Judge had the opportunity to see and hear the witnesses and he was entitled to disbelieve the Applicant. We see no basis on which to interfere with the decision of the Tax Court Judge and therefore, we would dismiss the application.

     "J. Edgar Sexton"

     J.A.

     FEDERAL COURT OF APPEAL

    

Date: 19991216

Docket: A-713-97

     IN THE MATTER OF THE UNEMPLOYMENT INSURANCE ACT,

     RSC 1985, C.U-1, AS AMENDED

     AND IN THE MATTER OF THE DECISION OF THE

     HONOURABLE R.D. BELL, JUSTICE OF THE TAX COURT OF

     CANADA DATED SEPTEMBER 9TH, 1997, AND RECEIVED BY

     THE APPLICANT ON SEPTEMBER 16TH, 1997, UPHOLDING

     THE DECISION OF THE MINISTER OF NATIONAL REVENUE

     DATED NOVEMBER 25TH, 1996

BETWEEN:

     DALJIT BANWAIT

     Applicant

     - and -

     THE MINISTER OF NATIONAL REVENUE

     Respondent

    

     REASONS FOR JUDGMENT

    

     FEDERAL COURT OF CANADA

     APPEAL DIVISION

     NAMES OF COUNSEL AND SOLICITORS ON THE RECORD

COURT FILE NO.:      A-713-97

STYLE OF CAUSE:      DALJIT BANWAIT v. THE MINISTER

     OF NATIONAL REVENUE

PLACE OF HEARING:      CALGARY, Alberta

DATE OF HEARING:      Thursday, December, 16, 1999

REASONS FOR JUDGMENT OF SEXTON, J.A.

DATED:      December 16, 1999

APPEARANCES:

Mr. Satnam S. Aujla      for the Applicant

Mr. John C. O'Callaghan      for the Respondent

SOLICITORS OF RECORD:

Yanko & Company

Calgary, Alberta      for the Applicant

Morris Rosenberg

Deputy Attorney General

of Canada

Ottawa, Ontario      for the Respondent