Date: 20031001
Docket: A-587-00
Citation: 2003 FCA 362
CORAM: LINDEN J.A.
BETWEEN:
GERALD BRIAND
Applicant
and
ATTORNEY GENERAL OF CANADA
Respondent
Heard at Toronto, Ontario, on October 1, 2003.
Judgment delivered from the Bench at Toronto, Ontario, on October 1, 2003.
REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A.
Date: 20031001
Docket: A-587-00
Citation: 2003 FCA 362
CORAM: LINDEN J.A.
BETWEEN:
GERALD BRIAND
Applicant
and
ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario, on October 1, 2003)
[1] We are all satisfied that there is no basis on which to overturn the judgment of Deputy Tax Court Judge W.E. MacLatchy dated August 14, 2000 (reported as [2000] T.C.J. No. 500). However, in view of the remarks made by the Tax Court Judge to the effect that the applicant is a hard working individual who was taken advantage of by his employer, we would urge that the respondent explore the possibility that Mr. Briand be afforded relief for some or all of the penalties and interest now being assessed against him under the Unemployment Insurance Act and Regulations. There will be no order as to costs.
"B. Malone"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-587-00
STYLE OF CAUSE: GERALD BRIAND
Applicant
and
ATTORNEY GENERAL OF CANADA
Respondent
PLACE OF HEARING: TORONTO, ONTARIO
DATE OF HEARING: OCTOBER 1, 2003
REASONS FOR JUDGMENT
OF THE COURT: LINDEN J.A.
EVANS J.A.
MALONE J.A.
DELIVERED FROM THE BENCH
ON OCTOBER 1, 2003 BY: MALONE J.A.
DATED: OCTOBER 1, 2003
APPEARANCES: Mr. Gerald Briand
FOR THE APPLICANT, ON HIS OWN BEHALF
Mr. Marcel Prevost
FOR THE RESPONDENT
SOLICITORS OF RECORD: Gerald Briand
Kitchener, Ontario
FOR THE APPLICANT, ON HIS OWN BEHALF
Morris Rosenberg
Deputy Attorney General of Canada
FOR THE RESPONDENT