UNEMPLOYMENT INSURANCE |
Landry v. M.N.R.
A-377-99
Desjardins J.A.
30/1/01
3 pp.
Application for judicial review of decision by Tax Court of Canada that plaintiff did not hold insurable employment--Application allowed--Decision made two errors--First, acceptance as important irrelevant point, namely payer's plea of guilty to having defrauded Her Majesty of $250,914--Second, misapplication of Canada (Attorney General) v. Jencan Ltd., [1998] 1 F.C. 187 (C.A.)--T.C.C. judge should have asked himself whether connection between plaintiff's terms of employment and non-arm's-length relationship with payer--Evidence showed that so far as working conditions concerned, plaintiff treated same as other employees.
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