Gagnon v. M.N.R.
A-625-97
Létourneau J.A.
29/4/98
3 pp.
Application for judicial review of decision of Deputy Judge of Tax Court of Canada dismissing appeal by applicant under Unemployment Insurance Act, s. 70(2)-Tax Court required to give reasons for decision on appeal under s. 70(2)-Reasons in instant case not identifying particular evidence leading to Judge's finding and not saying why Judge dismissed applicant's appeal-Applicant disputing some facts alleged by Minister, facts crucial and necessary to Minister's decision, and applicant's challenge giving rise to different interpretations of oral and documentary evidence-However, Tax Court of Canada's decision silent on evidence central to case-Duty imposed on Judge by Parliament to give reasons for decision not discharged-Application allowed-Unemployment Insurance Act, R.S.C., 1985, c. U-1, s. 70(2) (repealed by S.C. 1996, c. 23, s. 155).