Date: 19971205

Docket: A-123-97

CORAM:      PRATTE, J.A.

         DÉCARY, J.A.

         LINDEN, J.A.

BETWEEN:

     ELVENA JOYCE HEINRICHS

     Applicant

     - and -

     THE MINISTER OF NATIONAL REVENUE

     Respondent

     - and -

     NANAIMO REGIONAL GENERAL HOSPITAL as represented by

     HEALTH EMPLOYERS' ASSOCIATION OF BRITISH COLUMBIA

     Respondent

Heard at Vancouver, British Columbia on December 5, 1997

Judgment delivered at Vancouver, British Columbia on December 5, 1997

REASONS FOR JUDGMENT BY:      PRATTE, J.A.

Date: 19971205

Docket: A-123-97

CORAM:      PRATTE, J.A.

         DÉCARY, J.A.

         LINDEN, J.A.

BETWEEN:

     ELVENA JOYCE HEINRICHS

     Applicant

     - and -

     THE MINISTER OF NATIONAL REVENUE

     Respondent

     - and -

     NANAIMO REGIONAL GENERAL HOSPITAL as represented by

     HEALTH EMPLOYERS' ASSOCIATION OF BRITISH COLUMBIA

     Respondent

     REASONS FOR JUDGMENT

PRATTE, J.A.

[1]      We are all of the opinion that the facts in this case cannot be distinguished from those in the Quinlan case (Attorney General of Canada v. Quinlan, unreported, F.C.A. A-1206-92, February 28, 1994).

[2]      The application will therefore be allowed, the decision of the Tax Court set aside and the matter referred back to that Court for decision on the basis that the entire amount paid by the employer to the applicant was insurable earnings.

                                 (Sgd.) "Louis Pratte"

                                    J.A.

December 5, 1997

Vancouver, British Columbia

     FEDERAL COURT OF APPEAL

Date: 19971205

Docket:

BETWEEN:

ELVENA JOYCE HEINRICHS

     Applicant

     - and -

THE MINISTER OF NATIONAL REVENUE

     Respondent

     - and -

NANAIMO REGIONAL GENERAL HOSPITAL as represented by HEALTH EMPLOYERS' ASSOCIATION OF BRITISH COLUMBIA

     Respondent

    

     REASONS FOR JUDGMENT

    

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

HEARING DATED:          December 5, 1997

COURT NO.:             A-123-97

STYLE OF CAUSE:          ELVENA JOYCE HEINRICHS

                     v.

                     THE MINISTER OF NATIONAL REVENUE

                     v.

NANAIMO REGIONAL GENERAL HOSPITAL as represented by HEALTH EMPLOYERS' ASSOCIATION OF BRITISH COLUMBIA

PLACE OF HEARING:          Vancouver, BC

DATE OF HEARING:          December 5, 1997

REASONS FOR JUDGMENT OF THE COURT BY: PRATTE, J.A.

CONCURRED IN BY:      DÉCARY, J.A.

                 LINDEN, J.A.

APPEARANCES:

     Mr. Allan MacLean      for Applicant

     Ms. Linda Bell          for Respondent

                     MNR

     Mr. Victor Leginsky      for Respondent

                     HEABC et al.

SOLICITORS OF RECORD:

     Schroeder & Company      for Applicant

     Vancouver, BC

     George Thomson          for Respondent

     Deputy Attorney General      MNR

     of Canada

     Victor P. Leginsky          for Respondent

     Vancouver, BC          HEABC et al.