Navennec v. M.N.R.
A-1037-90
Desjardins J.A.
4/11/92
10 pp.
Application to set aside decision of Tax Court of Canada dismissing two appeals from two determinations by M.N.R. -- Latter concluded applicant did not hold insurable employment within meaning of Unemployment Insurance Act, s. 3(1) while working for Pourvoirie Clauparo Inc. as of view, no true contract of service between applicant and Pourvoirie during periods at issue -- Tax Court of Canada Judge, who ruled in favour of Minister, sought to determine whether tests established to distinguish contract of service from contract for services applied -- Only applied third test, chance of profit or risk of loss -- Erred in law -- Reference should be to criteria laid down by Supreme Court of Canada in Stubart Investments Ltd. v. The Queen, [1984] 1 S.C.R. 536 -- Question whether in circumstances applicant arranged affairs so as to be able to collect unemployment insurance benefits -- Issue whether by agreements, parties did what they said they intended to do -- Real legal relations between applicant and Pourvoirie Clauparo Inc. and between applicant, wife and sons -- Application allowed -- Unemployment Insurance Act, R.S.C., 1985, c. U-1, s. 3(1).