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.

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