Sidhu v. M.N.R.
A-770-95
Desjardins J.A.
17/1/97
4 pp.
Judicial review of Tax Court's decision confirming Minister's determination applicant's employment not insurable-Employer partnership composed of three brothers, sister-Applicant mother-in-law of one of partners, but hired by another-Tax Court holding by virtue of Partnership Act, s. 7, read in conjunction with Income Tax Act, ss. 252(2)(a), (6)(b) applicant, partnership not dealing at arm's length within meaning of Unemployment Insurance Act, s. 3(2)(c)(i)-Application dismissed-Under common law, Partnership Act, partnership not legal entity-Act performed by one member in course of business binding all partners-If applicant hired by partner not related to her, employment contract binding all members of partnership-Applicant employed by son-in-law, working for son-in-law-Partnership Act, R.S.B.C. 1979, c. 312, ss. 2, 5, 7-Income Tax Act, S.C. 1970-71-72, c. 63, s. 251(2)(a), (6)(b)-Unemployment Insurance Act, R.S.C., 1985, c. U-1, s. 3 (as am. by S.C. 1990, c. 40, s. 3).