EMPLOYMENT INSURANCE |
Kreutz v. Canada (Attorney General)
A-72-00
2002 FCA 94, Strayer J.A.
6/3/02
3 pp.
Application for judicial review of Tax Court Judge's decision Mr. Dixon worked for applicant as employee and not as independent contractor--Applicant objecting to T.C.J.'s conclusion, relying on Wiebe Door Services Ltd. v. M.N.R., [1986] 3 F.C. 553 (C.A.), that, based on facts, Dixon worked as employee notwithstanding oral agreement to contrary--Appeal dismissed--No error in manner in which T.C.J. weighed various factors--In final analysis, question of whether work "insurable employment" for purpose of Employment Insurance Act must be determined by applying legal test to all facts and not merely by taking parties' word for it--No constitutional issue raised as contractual freedom not involved here--Employment Insurance Act, S.C. 1996, c. 23.