Précis: This case dealt with whether an insurance agent selling life, disability and health insurance on behalf of Industrial Alliance Insurance and Financial Services Inc. (“Industrial”) in the province of Québec was engaged in insurable employment for the purposes of the Employment Insurance Act (the “EIA”). CRA ruled that Mr. Mazraani was an independent contractor and he appealed to the Tax Court. The Tax Court in what is likely that longest Tax Court decision this year (and one of the longest Tax Court decisions in many years) - 304 paragraphs, 2 appendices and 292 footnotes - reversed the finding of CRA and ruled that Mr. Mazraani was engaged in insurable employment with Industrial. The Court also ordered Industrial to pay Mr. Mazraani $2,000 in costs.
Mazraani v. R. - TCC: Insurance agent was an employee engaged in insurable employmentREAD MORE »