Tax Court of Canada

Employment Insurance

Intermittent nature of layoffs more characteristic of family employment


Appeal from employment insurance decision ruling bar manager job as not insurable employment. Appellant worked several years as manager and waitress for bar jointly owned with husband. EI assessment determined bar manager’s employment was not insurable employment due to family run nature of business and link of dependency as family member rather than proof of employee subordination as role. Original assessment ruled lengthy unpaid tasks such as bookkeeping and upkeep of bar more characteristic of employment not insurable due to dependency of family relation. Original assessment and reviewing court held that intermittent nature of appellant’s lay-offs from bar manager role more characteristic of family employment rather than genuine labour force lay-off due to seasonal work. Reviewing court held original assessment reasonable on facts and law. Appeal dismissed.

Jacques v. M.N.R.

(Mar. 29, 2012, T.C.C., Angers J., File No. 2011-1876(EI)) Reasons in French. 217 A.C.W.S. (3d) 605 (13 pp.).

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