Corbo v. M.N.R.
A-41-97
Létourneau J.A.
20/11/97
4 pp.
Application for judicial review of Tax Court of Canada decision concerning applicant's insurable employment-Tax Court Judge not proceeding to review Minister's exercise of discretion in coming, under Unemployment Insurance Act, s. 3(2)(c)(ii), to determination parties would not have entered into substantially similar contract service if at arm's length-Determination made by Minister on basis of number of assumptions, some of which erroneous, might have led him to different conclusion-Appeal from Minister's determination involving two-stage process, first one being assessment of legality of Minister's determination-Appellant entitled on appeal to have legality of Minister's determination reviewed in view of fact Minister made determination on basis of number of erroneous assumptions-Tax Court Judge failed to make thorough review of evidence, arrived at conclusion based on findings of fact not supported by evidence, apparently determinative for him-Failed to consider whether remaining facts proved at trial sufficient in law to support Minister's determination-Proper process to which applicant entitled on appeal before Tax Court Judge not followed-Application allowed-Unemployment Insurance Act, R.S.C., 1985, c. U-1, s. 3(2)(c)(i) (as am. by S.C. 1990, c. 40, s. 2).