| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
|
Summary:
Information obtained through Revenue Canada (RC) showed that claimant received net income of $12,628 for 1996 and $20,764 for 1997 produced from an income splitting permissible by RC in order to minimize the family's tax liability. Claimant worked for the enterprise. Held that claimant could not have both benefits: income tax returns and e.i. benefits. Citing CUB 41882A, the umpire upheld the Commission's decision and ruled that the claimant had split the income from the enterprise with her spouse and, consequently, had earnings from the venture.
