Jobin v. R. – TCC: Bankruptcy of corporation does not mean taxpayer ceased to be a directorREAD MORE »
Greenshield Windows and Doors Ltd. v. R. – TCC: Telemarketers were not employees for purposes of EI and CPPREAD MORE »
Loving Care v. R. – FCA: Appellate court will not reverse an inference of fact reasonably supported by the evidenceREAD MORE »
Pareto Corp. v. R. – TCC: 1389 location scouts, promotion agents, field agents – employees for CPP and EI purposesREAD MORE »
Promark Construction Ltd. v. R. – TCC: Two adult sons of corporation’s owners were engaged in insurable employmentREAD MORE »
CanHorizon Inc. v. R. – TCC: Position specially created for owner’s wife not insurable employment for EI purposesREAD MORE »
Royal Columbia Development Corp. v. M.N.R. – TCC: Corporation and worker involved in joint business venture not an employment contractREAD MORE »
Legge v. M.N.R. – TCC: CPP contributions not deemed to be zero since Crown’s pleadings flawedREAD MORE »
Goodwin v. M.N.R. – TCC: Disability amounts paid to disabled pilot by Air Canada were “insurable earnings” for EI purposesREAD MORE »
Garfin v. R. – TCC: Lawyer’s legal assistant an employee and not an independent contractorREAD MORE »