Decision 41492
Full Text of Decision 41492
summary
| Issue: |
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| earnings |
business returns |
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Summary:
Claimant worked for his wife’s business and generated income from his work. That income was used to pay for house-related expenses. Umpire found that in the circumstances, he was deriving benefit from his work in the form of payment of the couple’s expenses through his wife’s business income resulting from the work he provided himself. BOR had therefore erred in law in deciding to cancel the claimant’s overpayment because while the claimant did not receive payment directly, the money that his wife’s business made from his work was used to pay for the couple’s house-related expenses.
other summary
| Other Issue(s): |
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Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
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| earnings |
income |
between spouses |
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| reconsideration of claim |
overpayment |
authority to write off |
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Decision A0027.13
Full Text of Decision A0027.13
summary
| Issue: |
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| earnings |
business returns |
as income |
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Summary:
The claimant stated that she was self employed and co owner of a canteen. She also stated that she had worked at the canteen in May and June of 2009 and 2011, and that her partner had worked in July and August. However, the financial statements show that both the claimant and her partner received 50% of the canteen’s income, regardless of the period worked. The Commission therefore adjusted the allocation of the claimant’s earnings to include the months of May, June, July and August. This resulted in an overpayment. The BOR allowed the claimant's appeal, stating that the Commission should have allocated the earnings strictly for the months of May and June. The Umpire upheld the BOR’s decision. The FCA determined that, in light of all the facts noted by the BOR and the applicable standard of review in this case, it was not convinced that the Umpire had committed a reviewable error by refusing to intervene with the BOR’s decision. (Similar case: A0028.13)
Decision 70501
Full Text of Decision 70501
summary
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| 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.
Decision 62911A
Full Text of Decision 62911A
summary
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| earnings |
business returns |
as income |
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Summary:
Claimant was the sole owner of this business and the fact that he did not actually withdrew monies during the period in question because of losses of previous year which negated any any net earnings for that period is irrelevant. Evidence provided by the claimant established the net income for the periods relevant to the appeal.
Decision 63672
Full Text of Decision 63672
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| earnings |
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as income |
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Summary:
It is not required for the claimant to have received any specific income amount in order for the net income from a business he is involved in be considered earnings within the meaning of the Regulations. The simple right to such an income is sufficient.
Decision 42221
Full Text of Decision 42221
summary
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| earnings |
business returns |
as income |
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Summary:
Claimant and his wife bought a seniors' residence. She managed the business and he did odd jobs since he suffered from an almost total disability. The residence was not a corporation established under the Act, but a de facto partnership where each of the partners owned 50%. The income generated was split fifty-fifty and the claimant's share should be considered earnings and allocated according to the Act.
other summary
| Other Issue(s): |
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Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
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Decision 39359
Full Text of Decision 39359
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| earnings |
business returns |
as income |
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Summary:
Allocation of the net profits of the business in accordance with sections 57(6)(c) and 58(6) of the Regulations. BOR reversed this decision, holding that the retained earnings had never been distributed to shareholders. Umpire ruled that s. 57(6)(c) of the Regulations could not be restricted by considerations of non-distribution. The Commission was thus justified in treating the retained earnings as income and in allocating them, since these benefits represented income that the claimant could withdraw from the operating cash flow of the business.
Decision A-0348.96
Full Text of Decision A-0348.96
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| earnings |
business returns |
as income |
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Summary:
Claimant a co-adventurer with a 50% interest in an amusement device business. It was determined that the profits were income within the meaning of the Regulations. Citing Caron Bernier (A-136-96), the FCA upheld the decision, recalling the three constants that have emerged from the case law regarding self-employed workers, in respect of the income from their business: 1) the legal status of the business is of no importance; 2) the time devoted to the business changes nothing; and 3) current receipt of income from the operation or business is not required; the simple entitlement to such income suffices. These constants seem to be necessary in order to reflect the desire of Parliament, which wanted to cover all income directly or indirectly related to work, in contrast to income from straight investment.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| week of unemployment |
corporate veil |
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| week of unemployment |
incomes |
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Decision 33274
Full Text of Decision 33274
summary
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| earnings |
business returns |
as income |
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Summary:
Refer to summary indexed under FCA A-0348.96
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| week of unemployment |
corporate veil |
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| week of unemployment |
incomes |
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Decision 21358
Full Text of Decision 21358
summary
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| earnings |
business returns |
as income |
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Summary:
Meets 43(2). The fact he was operating, even in an incidental and limited fashion, an agricultural business besides his regular employment did not prevent CEIC having to consider 35% of the gross revenue and subsidies he was getting out of his agricultural operation.
The Board erred in thinking that the fact the beneficiary was a trucker prevented him being a self-employed worker in the agricultural field pursuant to Reg. 57(6)(b). In the same vein, the fact of holding 70% of the shares of a company does not prevent him being a self-employed worker.
other summary
| Other Issue(s): |
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Sub-Issue 3: |
| earnings |
business returns |
family business |
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| earnings |
business returns |
corporate body |
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Decision 20350
Full Text of Decision 20350
summary
| Issue: |
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| earnings |
business returns |
as income |
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Summary:
The Commission indicated that although claimant's self-employment was determined to be minor in extent, therefore not disentitling him to benefits, the net earnings from the company had to be allocated pursuant to the Regulations. Case sent back to Board for a recalculation.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| job creation |
remuneration from another source |
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| earnings |
business returns |
calculation |
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| earnings |
business returns |
deductible expenses |
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Decision 19779
Full Text of Decision 19779
summary
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| earnings |
business returns |
as income |
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Summary:
Self-employment as music teacher continued while unemployed and deemed minor in extent. Income from self-employment as a music teacher is earnings as described in reg. 57 and those earnings were here properly allocated in accord with reg. 58.
Decision 19013
Full Text of Decision 19013
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as income |
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Summary:
A finding must be made under reg. 43(2) as to the extent of involvement in farming, therefore I refer the matter back to a Board for rehearing on the issue of whether the employment was sufficiently minor in extent so as not to be considered earnings.
Decision 13429
Full Text of Decision 13429
summary
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| earnings |
business returns |
as income |
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Summary:
The CEIC argues that moneys earned from the sale of milk fell squarely within reg. 57(6)(b), regardless of whether claimant's self-employment was major or minor in extent [p. 8]. I accept that reg. 57(6)(b) makes no differentiation between major and minor self-employment. [p. 9]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
farming |
definition |
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| week of unemployment |
farming |
self-employed |
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Decision 13116
Full Text of Decision 13116
summary
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| earnings |
business returns |
as income |
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Summary:
I fail to see where free-lance writing has peculiarities of a nature where earnings from such literary pursuits should not be considered for UI purposes.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| reconsideration of claim |
errors by Commission |
not binding for future |
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| earnings |
allocation |
services provided irregularly |
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Decision 10936
Full Text of Decision 10936
summary
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| earnings |
business returns |
as income |
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Summary:
Herbalife representative who received 5% of sales by distributers he recruited. Not mere investment but business in which he participated. Spent about 15 hours per week on it.
Decision 09674
Full Text of Decision 09674
summary
| Issue: |
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| earnings |
business returns |
as income |
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Summary:
Board found that extent of claimant's self-employment was "so minor" within meaning of Reg. 43(2) that income not equivalent to earnings. Concept of self-employed worker under Reg. 43 must not be confused with concept under 57(6)(b). No correlation.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
farming |
definition |
|
Decision 66931A
Full Text of Decision 66931A
summary
| Issue: |
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| earnings |
business returns |
calculation |
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Summary:
The profits for the year 2003 could not be used to cover the deficits for the previous year. The Commission calculated an average of the annual income for 2003 and 2004. If the claimant is not satisfied with this average or considers it unfair, he need simply submit the statement of monthly income for his business for the period under appeal and show evidence of his profits or losses for each of the weeks in question, particularly since the Commission says that it is prepared to revise its calculations upon evidence to the contrary. Until such time as the claimant provides the documents required to refute the Commission's calculations, there is no ground to justify cancellation of the allocation done by the Commission.
Decision A-0529.01
Full Text of Decision A-0529.01
summary
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| earnings |
business returns |
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Summary:
Since the claimant had failed to report some business income, the Commission ruled that he had received an overpayment. The Court concluded that the amount of business income to be considered as earnings is based on the gross income after deducting the operating expenses, as stated in section 35 of the Employment Insurance Regulations.
Decision 51755
Full Text of Decision 51755
summary
| Issue: |
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| earnings |
business returns |
calculation |
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Summary:
Refer to summary indexed under FCA A-0529.01
Decision 28198
Full Text of Decision 28198
summary
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| earnings |
business returns |
calculation |
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Summary:
Of the 32 weeks of business, 21 generated income and the 11 other were in deficit, the final result being a net loss. Held that the allocation should be made according to the net income received in a given week, even if there is a net loss in the course of the oprations.
Decision 22723
Full Text of Decision 22723
summary
| Issue: |
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| earnings |
business returns |
calculation |
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Summary:
Representative argued that instead of taking a net profit of $12 604 for the year 89, EIC should have taken a profit of $4,860, and thus taken into account the deficit ($7,744) of the previous year. In light of para. 57(6)(c) and 58(6), I think it was not appropriate to reduce the previous deficit.
Decision 22717
Full Text of Decision 22717
summary
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| earnings |
business returns |
calculation |
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Summary:
Proprietor of 2 business; devote minimum active part to the cinema and the video club was rather an investment. Board erred in law in refusing to separate the two activities in order to consider only the income from the business (cinema) in which the claimant was involved as a self-employed person.
Decision 20350
Full Text of Decision 20350
summary
| Issue: |
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| earnings |
business returns |
calculation |
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Summary:
I am of the opinion that, in a seasonal business such as this, and one in which the income and expenses of the business fluctuate, net income or loss over the entire period in which benefits are paid must be considered, as was stated in CUB 10761.
Seasonal business operated with gain during the season and losses during winter months. The Commission used the monthly statement of earnings and spread these equally over the full and partial weeks in the month. I am not convinced this is correct for a seasonal business.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| job creation |
remuneration from another source |
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| earnings |
business returns |
as income |
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| earnings |
business returns |
deductible expenses |
|
Decision 13451
Full Text of Decision 13451
summary
| Issue: |
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Sub-Issue 3: |
| earnings |
business returns |
calculation |
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Summary:
Earnings must be calculated in accordance with Reg. 57(6)(c) after taking into account oeprating expenses rather than approximate percentage of net profit.
Decision 10761
Full Text of Decision 10761
summary
| Issue: |
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| earnings |
business returns |
calculation |
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Summary:
Details of income and expenses provided. Amount established was average allocated over 37 weeks. This model may be realistic when income fixed, not when income varies from week to week as here. Period contemplated in Act is a 7 day period.
Decision 25111
Full Text of Decision 25111
summary
| Issue: |
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| earnings |
business returns |
corporate body |
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Summary:
The distincition between employment insurability and entitlement to benefits has to be made. In this case, the claimant's employment was declared insurable by Revenue Canada. We cannot automatically conclude from this that she is entitled to benefits when she is gainfully employed.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
|
Decision 21172A
Full Text of Decision 21172A
summary
| Issue: |
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| earnings |
business returns |
corporate body |
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Summary:
The beneficiary is the sole shareholder and guiding light of the business. Drew no advantage nor salary nor dividend so, according to Board, there is no remuneration to be distributed. Reg. 57(6)(c) does not provide for payment of any amount. See LAFOREST. $22,000 income to be distributed.
Decision 21358
Full Text of Decision 21358
summary
| Issue: |
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| earnings |
business returns |
corporate body |
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Summary:
The Board also erred in not coming to the conclusion that the fact the beneficiary held 70% of the shares of a company made him a self-employed worker in the agricultural field.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
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| earnings |
business returns |
as income |
|
Decision 19868
Full Text of Decision 19868
summary
| Issue: |
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Sub-Issue 3: |
| earnings |
business returns |
corporate body |
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Summary:
Claimant was one of the shareholders and directors of a company. The services provided by that company were in fact provided by claimant. No error by Board in upholding that earnings were hers. Case returned to Board to allow claimant to produce recordsof her expenses.
Decision 18707
Full Text of Decision 18707
summary
| Issue: |
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| earnings |
business returns |
corporate body |
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Summary:
After having been awarded a contract, claimant incorporated a company in which he and his wife were shareholders. Employment ruled insurable. CUB 5121 correctly stands for the proposition that channelling remuneration through one's corporation does not alter the relationship.
Decision 16936
Full Text of Decision 16936
summary
| Issue: |
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| earnings |
business returns |
corporate body |
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Summary:
Compensation of $22000 paid by the employer, the government of Quebec, to the new employer, a business belonging to the husband. What is important is not the way the insured person used the money, but rather its source. The same principle applies as when a sum of money is paid into a pension plan.
Decision 14115
Full Text of Decision 14115
summary
| Issue: |
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Sub-Issue 3: |
| earnings |
business returns |
corporate body |
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Summary:
Monies received made payable to Corporation not to him. Some were travelling expenses and for rental of premises. Appealed also before NR/T which decision must be part of the evidence to be reviewed by Board. Rehearing not to be resumed until decision by NR/T.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| umpires |
jurisdiction |
question not at issue |
|
Decision 12019
Full Text of Decision 12019
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
corporate body |
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Summary:
Refer to: A-0296.86
Decision A-0296.86
Full Text of Decision A-0296.86
summary
| Issue: |
Sub-Issue 1: |
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Sub-Issue 3: |
| earnings |
business returns |
corporate body |
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Summary:
Being the sole shareholder and prime mover in the company, he was engaged in the operation of a business on his own account as a corporation and the undistributed net profits of that business can be regarded as income received within the activity of operating his own business.
Decision 65730
Full Text of Decision 65730
summary
| Issue: |
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Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
deductible expenses |
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Summary:
The claimant had received a personal loan from his parents to set up his business and had repaid $3,750.00 on this loan during the period the Commission allocated his earnings from his self-employment. The Umpire stated that Black's Law Dictionary defines "operating expense" as: "Those expenses required to keep the business running, e. q. rent, electricity, heat. Expenses incurred in the course of ordinary activities of an entity". He concluded that the Board erred in law in including the repayment of a loan as an expense and confirmed the Commission's decision.
Decision 39176
Full Text of Decision 39176
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
deductible expenses |
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Summary:
Disallowing capital expenses, disallowing items for which details are not provided and disallowing amounts paid to restaurants because they appeared to be more of a personal or entertainment expenses rather than legitimate business operating expenses is correct. It is only the operating expenses of the business that are to be deducted from the gross revenues and the claimant has the obligation of proving that the amounts claimed fall into that category.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| week of unemployment |
earnings |
|
|
| week of unemployment |
incomes |
|
|
Decision 20350
Full Text of Decision 20350
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
deductible expenses |
|
Summary:
The Commission used the monthly statement of earnings, bearing in mind that para. 57(6)(c) does not permit the deduction of capital expenditures. Certainly the Regulations do not permit the deduction of amounts for capital expenditures.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| job creation |
remuneration from another source |
|
|
| earnings |
business returns |
as income |
|
| earnings |
business returns |
calculation |
|
Decision 50629
Full Text of Decision 50629
summary
| 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.
Decision 29146
Full Text of Decision 29146
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
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Summary:
Was a 40% shareholder in a farm where she worked as a salaried employee. A 15% portion of the farm's 40% gross revenues was attributed to her as income. Several decisions reviewed. Held that the Board dit not err in ruling as it did.
Decision 25111
Full Text of Decision 25111
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
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Summary:
Claimant owns 20% of the farm, her husband 60% and her son 20%. She works at it full-time during the summer (insurable employment) and part-time during the winter. Issue at hand: earnings during the winter. Held that 20% of the 15% of the gross earnings should be allocated to the claimant.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
corporate body |
|
Decision A-1428.92
Full Text of Decision A-1428.92
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
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Summary:
Holding 40% of the shares in the business with her husband, part of the income derived from the maple grove and from the sales and purchases of cattle has been attributed to her. Held that it is impossible to say that the Board's decision is based on an error of law or on unreasonnable conclusions.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
farming |
definition |
|
Decision 21835
Full Text of Decision 21835
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
|
Summary:
Refer to: A-1428.92
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
farming |
definition |
|
Decision 21358
Full Text of Decision 21358
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
|
Summary:
Immaterial he was holder of only 70% of the shares of the agricultural concern contrary to LAFOREST who was sole shareholder. CEIC only took into account, and justly so, 70% of the 35% of gross revenue, percentage matching the beneficiary's interest.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
corporate body |
|
| earnings |
business returns |
as income |
|
Decision 18418
Full Text of Decision 18418
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
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Summary:
Claimant and wife are equal partners of the farm. The Board properly recognized that before the earnings from the milk sales could be allocated, the proceeds had to be split in half in order to account for the joint ownership.
Decision 17434
Full Text of Decision 17434
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
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Summary:
Father and son operating a farm as a company; revenue and expenses were shared, as stipulated by contract, in the proportion of 80% and 20%. The net income of the son was established at 20% of 35%, in accordance with Reg. 57(6)(b).
Decision 12219
Full Text of Decision 12219
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
family business |
|
Summary:
He feels that the Board erred by failing to consider the work done by other family members [other than wife]. However, other family members are not co-owners of the farm and, therefore, have no legal right to claim a share of farm earnings. [p. 7]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| voluntarily leaving employment |
personal reasons |
business activities |
|
| board of referees |
natural justice |
free of bias |
|
| earnings |
farming |
definition |
|
