Tax Court of Canada


Employment Insurance

CONTRIBUTIONS
Court not bound by terms of contract where contract did not reflect realities of situation

Minister determined that housekeeping services were insurable employment although workers were held not to be employees. Head of agency appealed from determination made by Minister that insurable employment within meaning of Employment Insurance Act (Can.), existed. Appeal allowed. Application of control test determinative. Clients were often not present when workers were doing housekeeping. Although work not specialized workers had measure of independence in how they carried it out. Court not bound by terms of contract where contract did not reflect realities of situation. Agency contribution to expenses did not occur. Burden of proof rested on Minister. Minister failed to establish that workers were under direction and control of agency.

Barbeau c. Ministre du Revenu national (May. 22, 2015, T.C.C. [Employment Insurance], Robert J. Hogan J., File No. 2012-4560(EI), 2013-2811(EI)) 252 A.C.W.S. (3d) 736.

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