Decision 23694
| Case Number | Claimant | Judge | Language | Decision date |
|---|---|---|---|---|
| Decision 23694 | Walsh | English | 1993-12-10 |
| Decision | Appealed | Appellant | Corresponding Case |
|---|---|---|---|
| Unspecified | Yes | N/A | - |
| Issue: | Sub-Issue 1: | Sub-Issue 2: | Sub-Issue 3: |
|---|---|---|---|
| penalties | knowingly |
Summary:
Refer to: A-0027.94
| Issue: | Sub-Issue 1: | Sub-Issue 2: | Sub-Issue 3: |
|---|---|---|---|
| penalties | business |
Summary:
Leasing premises, setting up an account with Revenue Canada, employing an accountant and having a business bank account were all clear criteria of working, whether remuneration was received or not. I cannot accept that he did not really consider he was working. The test is not a subjective one.