SHAW COMMUNICATIONS INC. Applicant - v. -, 2003 FCA 171

Date: 20030401 Docket: A-430-02 Neutral citation: 2003 FCA 171 CORAM: ROTHSTEIN, J.A. EVANS, J.A. MALONE, J.A. Application under paragraph 28(1)(

I) of the Federal Court Act ,

section 18.24 of the Tax Court of Canada Act ,

section 105 of the Employment Insurance Act and subsection 29(2) of the Canada Pension Plan BETWEEN: SHAW COMMUNICATIONS INC. Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent Heard at Calgary, Alberta, on Tuesday, April 1, 2003. Judgment delivered from the Bench at Calgary, Alberta, on Tuesday, April 1, 2003. REASONS FOR JUDGMENT OF THE COURT BY: ROTHSTEIN, J.A. Date: 20030401 Docket: A-430-02 Neutral citation: 2003 FCA 171 CORAM: ROTHSTEIN, J.A. EVANS, J.A. MALONE, J.A. Application under paragraph 28(1)(

I) of the Federal Court Act ,

section 18.24 of the Tax Court of Canada Act ,

section 105 of the Employment Insurance Act and subsection 29(2) of the Canada Pension Plan BETWEEN: SHAW COMMUNICATIONS INC. Applicant - and - THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Calgary, Alberta on Tuesday, April 1, 2003.)

ROTHSTEIN, J.A. [ 1 ] In spite of the argument of counsel for the Applicant we have not been persuaded that Mogan, J. committed any reviewable error in finding that the individuals in question in this case were employees and not independent contractors. The issues raised by the Applicant all arise from findings of fact and inferences of fact. There was evidence on the record to support the findings made. The Applicant is essentially asking this Court to re-weigh the evidence considered by Mogan, J. That is not the function of this Court.

The Applicant did not identify any error of law that Mogan, J. may have committed. We will dismiss the application with costs as agreed of $2,250.00 inclusive of disbursements. "Marshall Rothstein" J. A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-430-02 STYLE OF CAUSE: Shaw Communications Inc. v. The Minister of National Revenue PLACE OF HEARING: CALGARY, Alberta DATE OF HEARING: Tuesday, April 1, 2003 REASONS FOR JUDGMENT OF THE COURT BY: (ROTHSTEIN, EVANS & MALONE JJ.A.) DELIVERED FROM THE BENCH BY: ROTHSTEIN, J.A. DATED: April 1, 2003 APPEARANCES : Mr. Gregory J. Gartner Mr.

James C. Yaskowich FOR THE APPLICANT Ms. Julia S. Parker FOR THE RESPONDENT SOLICITORS OF RECORD : Felesky Flynn LLP Edmonton, Alberta FOR THE APPLICANT Morris A. Rosenberg Deputy Attorney General of Canada FOR THE RESPONDENT