Précis: The appellant worked as a bookkeeper for her spouse who ran a small construction business. She had no training as a bookkeeper and relied upon advice from her brother, who was an accountant. She testified that she worked 20 hours per week but had no fixed schedule; she worked from her home. After completing 600 hours (the minimum necessary to entitle her to benefits) she took maternity leave. CRA denied her claim on the basis that she was not engaged in employment similar to arm’s length employment. The Tax Court accepted that CRA’s interpretation of the facts was reasonable and dismissed the appeal.
Bisset v. R. - TCC: Appellant not engaged in insurable employment with her husband’s construction businessREAD MORE »