Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
business returns |
as income |
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Summary:
The Commission found that the claimant held 20% of the shares in a company in which her husband owned the other 80%. Claimant contributed to the company by doing administrative work for which she was not paid. The Commission determined that the claimant participated in the operations of the business and the income from the business, that she reported on her income tax return, constituted earnings and allocated those earnings. Referring to the Federal Court of Appeal A.0136.96, the Umpire concluded that a person is not required to have received a regular income from a business they are involved in, in order to be considered as having received earnings within the meaning of the Regulatins. The simple right to such an income is sufficient.