Summary of Issue: Corporate Body

Decision 25111 Full Text of Decision 25111

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.

Decision 21172A Full Text of Decision 21172A

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

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.

Decision 19868 Full Text of Decision 19868

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

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

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

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.

Decision A-0296.86 Full Text of Decision A-0296.86

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 12019 Full Text of Decision 12019

Refer to: A-0296.86