Gagné v. M.N.R.
A-87-98
Pratte J.A.
2/12/98
3 pp.
Application for judicial review of Tax Court of Canada (T.C.C.) decision upholding M.N.R.'s decision holding applicant's insurable earnings for period in question exclude amounts applicant received from insurance company under wage loss insurance contract applicant's employer had taken out for employees' benefit-T.C.C. decision upheld, but on different grounds-Under applicable Act and Regulations, person's insurable earnings may, contrary to statement of T.C.C., come from someone other than employer-Nevertheless, earnings must be paid for services performed in insurable employment-Insurance benefits paid to applicant clearly not paid to compensate applicant for services performed in course of employment.
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