Précis: Mr. Lalande worked for a corporation controlled by his wife. When his employment was terminated on May 2, 2014 he applied for EI benefits. The benefits were denied on the basis that he was not engaged in insurable employment since the terms and conditions of his employment were not similar to arm’s length employment. He appealed to the Tax Court. The Tax Court concluded that the terms of his employment were not arm’s length and dismissed the appeal.
Lalande v. R. - TCC: Husband working for wife’s company denied EI benefitsREAD MORE »