Date: 20010314
Docket: A-129-99
Neutral citation: 2001 FCA 64
CORAM: ROTHSTEIN J.A. |
SHARLOW J.A.
MALONE J.A.
BETWEEN:
SANDRA RINELLA
Applicant
- and -
DEPUTY ATTORNEY GENERAL
Respondent
Heard at Toronto, Ontario, Wednesday, March 14, 2001
Judgment delivered from the Bench at Toronto, Ontario,
on Wednesday, March 14, 2001
REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A.
Date: 20010314
Docket: A-129-99
Neutral citation: 2001 FCA 64
CORAM: ROTHSTEIN J.A. |
SHARLOW J.A.
MALONE J.A.
BETWEEN:
SANDRA RINELLA
Applicant
- and -
DEPUTY ATTORNEY GENERAL
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Wednesday, March 14, 2001)
SHARLOW J.A.
_. The applicant seeks to reverse the decision of a Tax Court Judge upholding a determination of the Minister of National Revenue that she was not engaged in insurable employment with her husband's company in 1994 and 1995. The record supports the decision of the Tax Court Judge and we are unable to consider the new affidavits presented by the applicant because they were not before the Tax Court Judge and no reason has been suggested as to why they could not have been presented to him. For these reasons this application for judicial review must be dismissed. |
_. The applicant has asked us to order a refund of premiums paid by herself and her husband's company in respect of the period of uninsured employment. We understand that the statutory time limit for seeking a refund has passed. While we sympathize with the applicant who seems to have paid for something she did not receive, we have no authority to order the requested refund. Counsel for the Crown has undertaken to confer with Ministry officials to determine whether the refund can be made, and to advise the applicant accordingly. |
"Karen R. Sharlow"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-129-99 |
STYLE OF CAUSE: SANDRA RINELLA |
Applicant
- and -
DEPUTY ATTORNEY GENERAL
Respondent
DATE OF HEARING: WEDNESDAY, MARCH 14, 2001
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: SHARLOW J.A. |
Delivered from the Bench at Toronto, Ontario on Wednesday, March 14, 2001
APPEARANCES BY: Ms. Sandra Rinella
Mr. Rosario Rinella
For the Applicant on her own behalf |
Mr. Arnold Bornstein
For the Respondent |
SOLICITORS OF RECORD: Sandra Rinella
1424 Rimon Street
Mississauga, Ontario
L5V 1T9
For the Applicant on her own behalf |
Morris Rosenberg |
Deputy Attorney General of Canada |
For the Respondent |
FEDERAL COURT OF APPEAL
Date: 20010314
Docket: A-129-99
BETWEEN:
SANDRA RINELLA
Applicant
- and -
DEPUTY ATTORNEY GENERAL
Respondent
REASONS FOR JUDGMENT |
OF THE COURT