Tax Court of Canada


Employment Insurance

ENTITLEMENT
Working contract was merely fiction

Appellant sought revision of decision affirming she was not entitled to employment insurance. Minister affirmed that applicant was married for 32 years with payer and declaration produced was not reliable. Appellant worked for husband voluntarily before and declaration on hours worked had sole purpose to entitle appellant to employment insurance. Appeal not allowed. Circumstances presented by appellant were unreliable and contradictory leading to belief that working contract was merely fiction.

Gauthier v. M.N.R.

(Oct. 18, 2011, T.C.C., Tardif J., File No. 2010-1263(EI)) Reasons in French. 208 A.C.W.S. (3d) 731(17 pp.).

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