The appellant appealed a ministerial decision determining that her employment with a worker cooperative was not insurable because the parties were not dealing at arm's length.
The Minister based this on the fact that the appellant performed unpaid work for the cooperative prior to receiving a paid contract.
The Tax Court of Canada allowed the appeal, finding that the unpaid work was performed in the appellant's capacity as a founding member during the cooperative's startup phase, not as an employee.
The Court concluded the parties were dealing at arm's length and the employment was insurable.
