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