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...
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...
| 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 CAF 104
After losing his job, the respondent (Mr. Bellil) started claiming employment insurance benefits effective April 14, 2013. Although he was outside...
| 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...
| 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. ...