Date: 20010314

Docket: A-129-99

    

     Neutral citation: 2001 FCA 64

                

CORAM:      ROTHSTEIN J.A.

         SHARLOW J.A.

         MALONE J.A.     

                

BETWEEN:

            SANDRA RINELLA

     Applicant

    

     - and -            

    

                            

     DEPUTY ATTORNEY GENERAL

     Respondent

Heard at Toronto, Ontario, Wednesday, March 14, 2001

Judgment delivered from the Bench at Toronto, Ontario,

on Wednesday, March 14, 2001

                                

                                   

                                   

REASONS FOR JUDGMENT OF THE COURT BY:      SHARLOW J.A.

    

                    

Date: 20010314

Docket: A-129-99

     Neutral citation: 2001 FCA 64

CORAM:      ROTHSTEIN J.A.

         SHARLOW J.A.

         MALONE J.A.     

        

BETWEEN:

            SANDRA RINELLA

     Applicant

    

     - and -            

    

                            

     DEPUTY ATTORNEY GENERAL

                            

     Respondent

REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Toronto, Ontario

     on Wednesday, March 14, 2001)

SHARLOW J.A.

_.      The applicant seeks to reverse the decision of a Tax Court Judge upholding a determination of the Minister of National Revenue that she was not engaged in insurable employment with her husband's company in 1994 and 1995. The record supports the decision of the Tax Court Judge and we are unable to consider the new affidavits presented by the applicant because they were not before the Tax Court Judge and no reason has been suggested as to why they could not have been presented to him. For these reasons this application for judicial review must be dismissed.

_.      The applicant has asked us to order a refund of premiums paid by herself and her husband's company in respect of the period of uninsured employment. We understand that the statutory time limit for seeking a refund has passed. While we sympathize with the applicant who seems to have paid for something she did not receive, we have no authority to order the requested refund. Counsel for the Crown has undertaken to confer with Ministry officials to determine whether the refund can be made, and to advise the applicant accordingly.

                                 "Karen R. Sharlow"

     J.A.

              FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

                            

DOCKET:                      A-129-99

STYLE OF CAUSE:                  SANDRA RINELLA

     Applicant

                        - and -            

    

                        DEPUTY ATTORNEY GENERAL

     Respondent

DATE OF HEARING:             WEDNESDAY, MARCH 14, 2001

                

PLACE OF HEARING:             TORONTO, ONTARIO

REASONS FOR JUDGMENT

OF THE COURT BY:             SHARLOW J.A.

Delivered from the Bench at Toronto, Ontario on Wednesday, March 14, 2001

APPEARANCES BY:             Ms. Sandra Rinella

                        Mr. Rosario Rinella

For the Applicant on her own behalf

                                            

                        Mr. Arnold Bornstein

For the Respondent

                       

SOLICITORS OF RECORD:          Sandra Rinella

                        1424 Rimon Street

                        Mississauga, Ontario

                        L5V 1T9                     

For the Applicant on her own behalf

Morris Rosenberg

Deputy Attorney General of Canada

For the Respondent

                        FEDERAL COURT OF APPEAL

Date: 20010314

Docket: A-129-99

                       

                        BETWEEN:

                        SANDRA RINELLA

     Applicant

    

                        - and -            

    

                       

                        DEPUTY ATTORNEY GENERAL

     Respondent

    

    

                       

REASONS FOR JUDGMENT

                        OF THE COURT