Précis: Mr. Stuckless was a bricklayer for 16 years. He incorporated a company of which he owned 20% of the shares and his spouse and father each owned 40% of the shares. His evidence was that he thought that the use of the corporation would allow him to claim EI benefits when necessary. CRA denied his claim for EI benefits and he appealed to the Tax Court. The Court held that he was not engaged in employment similar to arm’s length employment and dismissed his appeal. There was no order as to costs.
Stuckless v. R. - TCC: Incorporated bricklayer not engaged in insurable employmentREAD MORE »