EMPLOYMENT INSURANCE |
Nametco Holdings Ltd. v. M.N.R.
A-729-01, A-732-01
2002 FCA 474, Strayer J.A.
13/11/02
7 pp.
Consolidated application for judicial review of two Tax Court decisions--One decision for purpose of Employment Insurance Act, other for purpose of Canada Pension Plan--In each decision, Tax Court confirmed Ms. Diane Quock in insurable employment of applicant company--Ms. Quock worked at applicant's premises for only a few weeks before quitting--Ms. Quock applied for employment insurance benefits; Human Resources Development Canada ruled Ms. Quock entitled to benefits as quitting employment for just cause--Canada Customs and Revenue Agency (CCRA) determined employment insurable, so advised applicant-- Applicant appealed both decisions--Applicant contended Tax Court Judge erred in law by applying wrong legal test to evidence--Applicant mentioned Judge should have started with written document, signed by Ms. Quock but not by applicant, stating Ms. Quock self-employed private contractor --How parties label employment relationship not determinative--As set out in Standing v. Canada (Minister of National Revenue--M.N.R.) (1992), 147 N.R. 238 (F.C.A.), Tax Court Judge entitled to look elsewhere to see actual nature of contractual relationship between employee, employer--In 671122 Ontario Ltd. v. Sagaz Industries Canada Inc., [2001] 2 S.C.R. 983, Court stated no universal test to determine whether person is employee or independent contractor--Relevant factors related to whether person performing services as person in business on own account, examination of level of control employer has over worker's activities, whether worker provides own equipment, whether worker hires own helpers, degree of responsibility for investment and management held by worker and worker's opportunity for profit in performance of tasks--Tax Court Judge canvassed all relevant factors and no error of law in test applied--Court may not reverse decision unless finding of fact made in perverse or capricious manner without regard to material before Tax Court--Application dismissed-- Employment Insurance Act, S.C. 1996, c. 23--Canada Pension Plan, R.S.C., 1985, c. C-8.