| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
Revenue Canada Rulings |
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Summary:
The claimant and others started a Christian Centre in the year 2000. The Church lost members in 2006 because an adverse publicity. The claimant was then in a position where there was not sufficient monies to pay him and his associates a salary and he felt that they were no longer employed. CRA determined that these people were not operating at arm's length and were therefore not insurable. The Commission cancelled the benefits in line with the CRA ruling. For these reasons, the Umpire dismissed the claimant's appeal. (Similar cases: 72170, 72171 and 72172)
