Précis: Mr. Kassawat was a civil engineer and had a job with Qualité 2K Plus K Ltée (the “Payor”) for the period from June 13, 2016 to March 31, 2017. The payor was 100% controlled by his wife. The Payor entered into a contract with Telus to provide engineering services. Telus honoured the contract and paid the agree contractual consideration but for some reason did not require Mr. Kassawat’s services during the period in question. As a consequence he was paid to do nothing during the period. The Minister held that he was not engaged in insurable employment since Mr. Kassawat and the Payor would not have entered into a substantially similar contract of employment if they had been dealing with each other at arm’s length. The Tax Court agreed with the Minister’s position and dismissed the appeal.
Kassawat v. R. – TCC: Engineer employed by wife’s corporation not engaged in insurable employment – not required to do any work at allREAD MORE »