Summary of Issue: Incomes

Decision 39594 Full Text of Decision 39594

The fact the business does not enable a person to become self-supporting in its initial stages does not negate the obligation to declare his interest in such a business and, as a result, to become disentitled to the receipt of insurance benefits.

Decision 39176 Full Text of Decision 39176

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.

Decision A-0348.96 Full Text of Decision A-0348.96

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.

Decision 33274 Full Text of Decision 33274

Refer to summary indexed under FCA A-0348.96

Decision 25211 Full Text of Decision 25211

He indicated that last year's gross returns were $87,000, which clearly supports the belief that his used furniture operation constituted his principal means of livelihood, especially when it is compared to the income earned from his part-time employment, that of working at a gas station.

Decision 24574 Full Text of Decision 24574

His involvement in the operation of the company was not minor in character. To allow him to draw benefits while he managed the business would be tantamount to a subsidy until the business reached the point of prosperity. The failure to generate sufficient income does not make an employee unemployed.

Decision 21931 Full Text of Decision 21931

The lack of financial success in the beginning years is the result of claimant's decision to put any income earned back into the business to build it up rather than to take money from the company in wages. This does not demonstrate that the enterprise was "so minor in extent".

Decision 17446 Full Text of Decision 17446

In law, the Board should not decide on the relevance of the exception stipulated in Reg. 43(2) on the basis of the income the insured person received from the business, but strictly on the basis of the time he devotes to it. Decision reversed.

Decision 12353 Full Text of Decision 12353

It is not the intention of the Act that those who engage in self-employment as a full-time occupation should be entitled to benefits if their self-employment proves to be unprofitable.

Decision 11255 Full Text of Decision 11255

Depending on sale, a commission agent might find from week to week that he enjoys little, if any, remuneration. The Act makes no special provisions for this. If venture turns out to be sour, claimant treated as one unable to make a dollar out of his business.

Decision 11189 Full Text of Decision 11189

Employment may well have been so minor in extent as to come under 43(2) in Jan. were it not for substantial sums he drew from company. It is not only the time devoted to the work which counts but one must also look at the remuneration received.