Spouse of sole proprietor deemed a worker, not a partner, making her remuneration insurable for WSIB purposes.
The employer objected to a WSIB audit decision finding that amounts paid to the employer's spouse in 2006 and 2007 were insurable earnings.
The employer argued the spouse was a partner, not a worker, as she had no employment contract, received no T4, and her drawings depended on business profitability.
The Appeals Resolution Officer dismissed the objection, finding insufficient evidence of a partnership under the Partnerships Act or WSIB policy.
The business was registered as a sole proprietorship, and the spouse herself stated her husband owned the company.
Consequently, the spouse was deemed a worker and her remuneration was insurable.