Précis: During the period under appeal Mr. Gendron worked for Shell Nederland Verkoopmaatschappij BV (“SNV”) in the Netherlands. He was seconded from his prior employer, Shell Canada Ltd. (“Shell”). The test for insurable employment outside Canada was two-fold:
Was the employment insurable employment under the laws of the Netherlands, the place where the employment took place?
Was Mr. Gendron’s employment in the Netherlands by an employer who is resident or has a place of business in Canada?
If the answer to Question 1 was “Yes” or if the answer to Question 2 was “No”, Mr. Gendron was not engaged in insurable employment for the purposes of the Employment Insurance Act.
The Tax Court found that Mr. Gendron, on the evidence, would have been entitled to benefits under the laws of the Netherlands while working for SNV thus answering Question 1 as “Yes”. Accordingly it was not necessary to answer Question 2 and the Court declined to do so.
Thus Mr. Gendron’s appeal was dismissed. Each party was directed to bear their own costs.
Genrdon v. R. – TCC: Employment in the Netherlands was not “insurable employment” for the purposes of the Employment Insurance ActREAD MORE »