Tax Court of Canada


Public Law

Social programs

Employment insurance

Minister presumed that worker was lying in context of great tension between parties to litigious employment contract

Minister held that in 2014 worker transported other workers for employer as independent contractor so remuneration was not insurable earnings. Worker appealed. Appeal allowed. Work done in 2013 which had been held to be insurable was essentially same as work done in 2014. Worker was to go to places where he did same work as passengers. Agreed $ 50 was then added to pay for his work as employee. Worker’s testimony was reasonable and coherent and had some documentation. Minister relied solely on employer’s version and presumed from outset without any reason whatsoever, that worker was lying in a context of great tension between parties to a litigious employment contract.

Kattous c. M.R.N. (2017), 2017 CarswellNat 7394, 2017 CarswellNat 8323, 2017 TCC 251, 2017 CCI 251, Alain Tardif J. (T.C.C. [Employment Insurance]).

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