Combined Insurance Company of America v. Canada (Revenu national), 2007 CAF 60 (2007)

Extract

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Combined Insurance Company of America v. Canada (Revenu national), 2007 CAF 60 (2007)

Date: 20070130

Docket: A-469-05

Citation: 2007 FCA 60

CORAM: LÉTOURNEAU J.A.

NADON J.A.

PELLETIER J.A.

BETWEEN:

COMBINED INSURANCE COMPANY OF AMERICA

Appellant

and

THE MINISTER OF NATIONAL REVENUE

and

MÉLANIE DRAPEAU

Respondents

Hearing held at Montréal , Quebec on December 14, 2006.

Judgment delivered at Ottawa, Ontario on January 30, 2007.

REASONS FOR JUDGMENT: NADON J.A.

CONCURRED IN BY: LÉTOURNEAU J.A.

PELLETIER J.A.

Date: 20070130

Docket: A-469-05

Citation: 2007 FCA 60

CORAM : LÉTOURNEAU J.A.

NADON J.A.

PELLETIER J.A.

BETWEEN:

COMBINED INSURANCE COMPANY OF AMERICA

Appellant

and

THE MINISTER OF NATIONAL REVENUE

and

MÉLANIE DRAPEAU

Respondents

REASONS FOR JUDGMENT

NADON J.A.

[1] This is an appeal from a decision by Mr. Justice McArthur of the Tax Court of Canada dated September 6, 2005, affirming the decision of the Minister of National Revenue (the Minister) dated September 20, 2004 that the respondent Mélanie Drapeau (the respondent) held insurable employment with the appellant during the period from August 18, 2003 to January 16, 2004 within the meaning of paragraph 5(1)( a ) of the Employment Insurance Act , S.C. 1996, c. C-23 (the Act).

[2] The appellant argued that the judge erred in finding that the respondent held insurable employment. On the contrary, it submitted that, in view of the evidence and in view of this Court’s earlier decisions the respondent was a self-employed worker.

Facts

[3] A brief summary of the facts will assist in understanding the issue, namely whether the judge erred in finding that the respondent was an employee of the appellant rather than a self‑employed worker.

[4] The appellant is an insurance company; its line of business is to sell various insurance policies throughout Canada , including life and health insurance policies.

[5] In July 2003 the respondent gave the appellant an undertaking to sell its insurance policies and arrange for their service and renewal. In particular, she signed a contract taking effect on July 14, 2003 entitled [TRANSLATION] “Combined standard agency agreement” and undertook to [TRANSLATION] “sell [the appellant’s] insurance contracts as an indepe...

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