Date: 20030122

Docket: A-345-00

Neutral citation: 2003 FCA 32

CORAM:       DESJARDINS J.A.

LÉTOURNEAU J.A.

NADON J.A.

BETWEEN:

FERNAND HUARD

Plaintiff

and

THE MINISTER OF NATIONAL REVENUE

Defendant

Hearing held at Québec, Quebec on January 22, 2003.

Judgment from the bench at Québec, Quebec on January 22, 2003.

REASONS FOR JUDGMENT OF THE COURT:                                              LÉTOURNEAU J.A.

Date: 20030122

Docket: A-345-00

Neutral citation: 2003 FCA 32

CORAM:       DESJARDINS J.A.

LÉTOURNEAU J.A.

NADON J.A.

BETWEEN:

FERNAND HUARD

Plaintiff

and

THE MINISTER OF NATIONAL REVENUE

Defendant

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the bench at Québec, Quebec

on January 22, 2003.)

LÉTOURNEAU J.A.

[1]       This appeal is from a decision by a deputy judge of the Tax Court of Canada on a question of the insurability of employment, rendered without giving sufficient reasons, although s. 103(3) of the Employment Insurance Act, S.C. 1996, c. 23, imposes on a judge the duty to give reasons.

[2]       For the reasons given in Hervey Bouchard v. AGC, A-425-01, and Les Entreprises Forestières Hervey Bouchard Inc. v. AGC, A-426-01, involving another deputy judge and subject to the same deficiency, the application for judicial review will be allowed with costs, the deputy judge's decision reversed and the matter referred back to the Chief Judge of the Tax Court of Canada or a judge appointed by him for re-hearing.

[3]       Having said that, we feel sympathy for Mr. Huard, who for lack of financial resources had to appear alone before this Court and represent himself. We deplore the fact that, unless an out-of-court settlement is made, he will be obliged to bear the costs of a re-hearing without any blame attaching to him or indeed to the defendant.

Certified true translation

Suzanne M. Gauthier, C. Tr., LL.L.

                                                FEDERAL COURT OF CANADA

                                                            APPEAL DIVISION

                                                      SOLICITORS OF RECORD

FILE:                                                                         A-345-00

STYLE OF CAUSE:                                                 FERNAND HUARD v. THE MINISTER OF NATIONAL REVENUE

PLACE OF HEARING:                                             QUÉBEC, QUEBEC

DATE OF HEARING:                                              January 22, 2003

CORAM:                                                                   DESJARDINS J.A.

LÉTOURNEAU J.A.

NADON J.A.

REASONS FOR JUDGMENT OF THE COURT: LÉTOURNEAU J.A.

DATE OF REASONS:                                              January 22, 2003

APPEARANCES:

Fernand Huard                                                             FOR HIMSELF

Johanne M. Boudreau                                                    FOR THE DEFENDANT

SOLICITORS OF RECORD:

Fernand Huard                                                             FOR HIMSELF

Department of Justice Canada                                        FOR THE DEFENDANT

Montréal, Quebec