Canada v. Nuttall
A-731-96
Stone J.A.
7/5/97
3 pp.
Application for judicial review of Tax Court judgment reversing Minister's determination respondent not in insurable employment-Respondent fished for scallop in brother's fishing vessel with other crew-Mr. Cooke buyer of fish catch from respondent-Whether Mr. Cooke employer of respondent within meaning of U.I. Regulations, ss. 76, 82-Application allowed-Deputy Tax Court Judge erred in finding insurable employment-Clear requirement in Regulations, s. 76(2), to be considered employed by buyer of catch, person in position of respondent have made declarations required under s. 82(1)-Respondent did not make required declarations-Not in insurable employment-See Dupuis v. M.N.R., [1989] F.C.J. No. 114 (F.C.A.)-Unemployment Insurance Regulations, C.R.C., c. 1576, ss. 76(2), 82(1).