Johnson c. Agence du revenu du Québec 2012 QCCA 2069 COURT OF APPEAL CANADA PROVINCE OF QUEBEC REGISTRY OF MONTREAL No: 500-09-023072-127 (500-80-009746-075) MINUTES OF THE HEARING DATE: November 14, 2012 THE HONOURABLE NICHOLAS KASIRER, J.A. APPELLANT ATTORNEY CHARLES S. JOHNSON Mtre Vincent Dionne NORTON ROSE RESPONDENT ATTORNEY AGENCE DU REVENU DU QUÉBEC Mtre Christian Boutin (absent) LARIVIÈRE MEUNIER MOTION FOR JOINDER OF APPEALS Clerk: Robert Osadchuck Courtroom: RC.18

HEARING 9 h 33 Beginning of the hearing. Files 500-09-023072-127 (Johnson) and 500-09-023073-125 (Hinchey). The motion is not contested. 9 h 33 The judge addresses to Mtre Dionne 9 h 33 Judgment : see next page. Robert Osadchuck Clerk JUDGMENT [ 1 ] In separate motions, Charles Johnson and Thomas Hinchey both seek an order to have their appeals against the Agence du Revenu du Québec joined so that the appeals might be heard together and decided on the same record. [ 2 ] The respondent consents. [ 3 ] The cases were decided together in the Court of Quebec in a single judgment.

The inscriptions in appeal are similar, although the Hinchey appeal raises a distinct question as to whether the appellant was a director of the corporation at the relevant time. [ 4 ] Whether or not the appeals are joined by operation of law, it is in the interest of justice that the motions be granted.

FOR THE FOREGOING REASONS , the undersigned: [ 5 ] GRANTS the motions of Charles Johnson and Thomas Hinchey; [ 6 ] ORDERS that the appeals be joined for a common hearing; [ 7 ] ORDERS that the appellants Johnson and Hinchey may file a common factum; [ 8 ] ORDERS that the respondent may file a single factum for the two appeals; [ 9 ] Without costs. NICHOLAS KASIRER, J.A.