Decision 72169
Full Text of Decision 72169
summary
| 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)
Decision 66604
Full Text of Decision 66604
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
Revenue Canada Rulings |
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Summary:
Upon a request from the Commission, the Canada Revenue Agency (CRA) ruled that the claimant's employement was not insurable. The jurisprudence has well established that the Minister of National Revenue, through the CRA, has the exclusive jurisdiction to determine issues of insurable employment and that a CRA ruling can only be appealed to the Tax Court of Canada. The Commission, Boards of Referees and Umpires have no jurisdiction to deal with this issue.
