Tignish Auto Parts Inc. v. M.N.R.
A-555-93
Desjardins J.A.
25/7/94
11 pp.
Application to review Tax Court decision dismissing appeal against Minister's determination employment of applicant corporation's sole shareholder's sister to do bookkeeping, other tasks not insurable as employment not at arm's length pursuant to Unemployment Insurance Act, s. 3(2)(c)-Neither record nor reasons for Minister's determination before Tax Court-Tax Court holding jurisdiction under Unemployment Insurance Act, s. 70(2) to reverse, affirm, vary Minister's determination, but no power to refer matter back to him-Holding Tax Court must adhere to concept of judicial deference, and not interfere with exercise of Minister's discretion pursuant to s. 3(2)(c) unless exercised in non-judicial manner on basis of relevant considerations or without taking into account relevant considerations-Without making any finding of fact or analysis of evidence finding no evidence Minister acting in non-judicial manner-Tax Court's jurisdiction to hear appeals from Minister's determination set out in Tax Court of Canada Act, s. 12, Unemployment Insurance Act, ss. 61, 70, 71-Unemployment Insurance Act, s. 71 providing Tax Court having authority to decide questions of fact, law-Application allowed-Since present determination discretionary, unless Minister not having regard to all circumstances of employment as required by s. 3(2)(c)(ii), considered irrelevant factors or acted in contravention of some principle of law, Court may not interfere-Court entitled to examine facts before Minister when reached conclusion to determine if proven-If insufficient material to support Minister's conclusion Court justified in intervening-As not superior court of record, Tax Court not having inherent jurisdiction to refer matter back to Minister-Unemployment Insurance Act, s. 70(2) giving Tax Court power to "vary" both with regard to "determination" and "assessment", but power to refer back only with regard to "assessment"-"Determination" and "assessment" two distinct concepts-Tax Court correctly holding could not refer matter back to Minister for redetermination-Once intervention justified, power to vary under s. 70(2) implying Tax Court can exercise fully powers given to Minister by Act-No reason to distinguish between quasi- judicial decision rendered by Minister and discretionary one-As trial de novo situation, Tax Court empowered to analyze, assess evidence anew in light of various criteria contained in s. 3(2)(c)(ii) and decide matter on facts as proven-Tax Court had first to decide issues of credibility-Fact finding mission where principle of judicial deference not applicable-As never indicating whether facts on which Minister relied had been proven, not able to conclude sufficient facts in law to support Minister's determination-Tax Court erred in law-Decision set aside, referred back to Tax Court for new hearing-Tax Court of Canada Act, R.S.C., 1985, c. T-2, ss. 3, 12 (as am. by S.C. 1990, c. 45, s. 57)-Unemployment Insurance Act, R.S.C., 1985, c. U-1, ss. 3 (as am. by S.C. 1990, c. 40, s. 2), 61 (as am. idem, s. 37), 70 (as am. by R.S.C., 1985 (4th Supp.), c. 51, s. 23; S.C. 1993, c. 27, s. 228), 71-Tax Court of Canada Rules of Procedure respecting the Unemployment Insurance Act, SOR/90-690, R. 12-Federal Court Rules, C.R.C., c. 663, RR. 1606 ff (as enacted by SOR/92-43, s. 19).