Employment Insurance Act

Section 5

Subsection 5(2)

Paragraph 5(2)(b)

Administrative Policy

7 October 2020 APFF Roundtable Q. 6, 2020-0852181C6 F - Par. 5(2)(b) of the Employment Insurance Act

Équipements Boifor, 2019 CAF 69 concluded that two shareholders did not have insurable employment by virtue of s. 5(2)(b) of the EIA given that...

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11 October 2013 Roundtable, 2013-0495911C6 F - Insurable employment

Two corporations, each having a sole shareholder, are partners of a partnership ("S.E.N.C.") which, in turn, pays salaries directly to each such...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) partners treated as employers of partnership employees 125

Section 38

Subsection 38(1)

Paragraph 38(1)(a)

Cases

Canada (Attorney General) v. Bellil, 2017 FCA 104

After losing his job, the respondent (Mr. Bellil) started claiming employment insurance benefits effective April 14, 2013. Although he was outside...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) claimant makes a representation that it "knows" to be false when it has full knowledge of the facts 159

Section 82

Subsection 82(1)

See Also

Andrew Peller Limited v. M.N.R., 2016 DTC 1009 [at 2553], 2015 TCC 329

The taxpayer ran several restaurant businesses in which it redistributed its employees' tips under a tip-sharing arrangement. Campbell J found...

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Other locations for this summary
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) restaurant tips are remuneration from an employer
Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 8 - Subsection 8(1) restaurant tips are remuneration from an employer
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Specific v. General Provisions use of "gratuities" in a specific provision did not imply that another kind of gratuity could not be caught under a general provision 246

Section 145

See Also

Henson v. The Queen, 2014 DTC 1092 [at 3161], 2014 TCC 43 (Informal Procedure)

The taxpayer received a lump-sum worker's compensation payment that brought his income for the year above the repayment threshold in s. 145. ...

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