Roussy v. M.N.R.
A-123-91
Linden J.A.
8/10/92
5 pp.
Application to set aside Tax Court decision certain work of casual nature and not insurable employment under Unemployment Insurance Act -- Employer instrument mechanic at pulp mill who hired employee to assist in building of personal residence -- Employee worked under direction of employer's agent 5 days per week, 8-9 hours per day at $8 per hour -- Job lasted two months -- Unemployment Insurance Act, s. 3(1) providing "insurable employment" employment not included in excepted employment and "excepted employment" employment of casual nature other than for purposes of employer's trade or business -- Cases holding excepted employment must be both "casual" and "other than for the purpose of the employee's trade or business" -- Latter requirement met-Determination of "casual" involving consideration of all circumstances surrounding establishment, continuation and termination of contractual relationship -- Employment must be something stable which can continue to exist or be renewed at regular intervals and on which employee can rely -- Regularity of work schedule important -- Employment need not be long term, as long as regular during period of subsistence -- Duration of time worked considered, but not conclusive -- Whether employment unpredictable and unreliable more important -- Casual if impossible to predict regularity -- Application allowed -- Employment temporary, not casual-Although for relatively short period, definite, specific and precise -- Work schedule followed fixed pattern -- Presence on job relied upon mutually by employer and employee -- Tax Court erred in focusing exclusively on "built-in expiration known to both at commencement" and on need to provide "ongoing employment"-Employment not required to be open-ended to be stable, continuous and relied upon -- Had Parliament wished to exclude short-term employment could have enacted temporary employment excepted-Thought it could protect integrity of Unemployment Insurance Act by requiring minimum number of qualifying weeks to be worked in order to be eligible for unemployment insurance benefits-Unemployment Insurance Act, R.S.C., 1985, c. U-1, s. 3(1),(2).