Docket: A-670-97

OTTAWA, ONTARIO, THE 30th DAY OF SEPTEMBER 1998

CORAM:      THE HONOURABLE MADAME JUSTICE DESJARDINS

         THE HONOURABLE MR. JUSTICE LÉTOURNEAU

         THE HONOURABLE MR. JUSTICE NOËL

BETWEEN:

CHANTAL ROY

Applicant

- and -

MINISTER OF NATIONAL REVENUE

Respondent

     JUDGMENT

     The application for judicial review is dismissed.

Alice Desjardins

J.A.

Certified true translation

M. Iveson

Date: 19980930

Docket: A-670-97

CORAM:      DESJARDINS J.A.

         LÉTOURNEAU J.A.

         NOËL J.A.

Between:

CHANTAL ROY

Applicant

- and -

MINISTER OF NATIONAL REVENUE

Respondent

Hearing held at Ottawa, Ontario, on Wednesday, September 30, 1998.

Judgment delivered from the bench on Wednesday, September 30, 1998.

REASONS FOR JUDGMENT OF THE COURT

DELIVERED BY:      NOËL J.A.

Date: 19980930

Docket: A-670-97

CORAM:      DESJARDINS J.A.

         LÉTOURNEAU J.A.

         NOËL J.A.

Between:

CHANTAL ROY

Applicant

- and -

MINISTER OF NATIONAL REVENUE

Respondent

     REASONS FOR JUDGMENT OF THE COURT

(Delivered from the bench at Ottawa, Ontario,

on Wednesday, September 30, 1998)

NOËL J.A.

[1]      It has not been shown that Madam Justice Lamarre of the Tax Court of Canada committed an error which would justify the intervention of this Court.

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[2]      It was open to her to find on the evidence before her that the appellant worked before and after the periods of employment for which she reported no earnings, and this important fact, considered in light of the other circumstances in evidence, justifies her conclusion.

[3]      The application for judicial review will be dismissed.

                                    Marc Noël

     J.A.

Certified true translation

M. Iveson

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO.:                         A-670-97

STYLE OF CAUSE:                      Chantal Roy

                                 v. Minister of National Revenue

PLACE OF HEARING:                      Ottawa, Ontario

DATE OF HEARING:                      September 30, 1998

REASONS FOR JUDGMENT OF THE COURT:      (Desjardins, Létourneau,

                                 Noël, JJ.A.)

DELIVERED FROM THE BENCH BY:             Noël, J.A.

APPEARANCES

Claude Grant                              for the applicant

Nathalie Goulard                         for the respondent

Paul Plourde

SOLICITORS OF RECORD:

Claude Grant

Buckingham, Quebec                         for the applicant

Morris Rosenberg

Deputy Attorney General of Canada

Ottawa, Ontario                         for the respondent