Légaré v. M.N.R.
A-392-98
Marceau J.A.
28/5/99
9 pp.
Applications for judicial review against two T.C.C. decisions affirming Minister's determination applicants disentitled to unemployment insurance benefits for years 1994, 1995 and 1996 because applicants' employment excepted as employment between parties not dealing with each other at arm's length within the meaning of Income Tax Act, and not benefiting from exception set out in Unemployment Insurance Act, s. 3(2)(c)(ii)-Both applicants working from April or May to mid-September for Les Serres Roger Cloutier et Frères Inc., owned by applicants' spouses-Applications allowed-In light of facts in instant case, T.C.C. judge could not consider Minister's initial reaction still objectively reasonable-Applicants employed full-time; applicants employed to perform specific duties for specific salary, paid to them; duties crucial to proper operation of business and included significant levels of responsibility and trust; had applicants not been available, corporation would have been forced to hire other candidates with same qualifications and at same salary-Unemployment Insurance Act, R.S.C., 1985, c. U-1, s. 3(2)(c)(ii)-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1.