Worker performing work without valid permit could not have been engaged in insurable employment

Tax - Income Tax - Employment income

Appellant company hired intervenor worker to work at supermarket. Minister of National Revenue determined that during two periods, worker was engaged in insurable employment but during third period, worker was not engaged in insurable employment. Company agreed with decision regarding second and third periods but argued that worker was not employed at all during first period. Company appealed. Appeal allowed. Decision was varied on basis that worker was not engaged in insurable employment during first period. With respect to first period, there was no shared intention that worker would work for company at all. Worker resided with owners of store and was supposed to start working when store opened, but store’s opening was delayed beyond first period. Worker did not work for company during first period. With respect to second period, company conceded that worker was employee and there was shared intention based on employment contract. With respect to third period, there was no shared intention that worker would work at all, as his work permit had expired. Even if worker performed services for company during third period, he was doing so without valid permit so he could not have been engaged in insurable employment.

All Nations Supermarket Inc. v. M.N.R. (2019), 2019 CarswellNat 118, 2019 CarswellNat 86, 2019 TCC 10, 2019 CCI 10, Susan Wong J. (T.C.C. [Employment Insurance]).

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