Administrative Law - TCC

The appellant corporation appealed the Minister's determinations that two workers, who were family members of the corporation's shareholders, held insurable employment.

The workers were building managers with significant autonomy, no set schedules, and were paid above-market salaries.

The Tax Court of Canada allowed the appeals, finding that the Minister failed to properly consider the family context and the fact that the workers were beneficiaries of a family trust intended to take over the business.

The Court concluded that the corporation would not have entered into a substantially similar contract of employment with an unrelated person, and therefore the employment was not insurable.

The appellant appealed the Minister's decision regarding the calculation of his Guaranteed Income Supplement (GIS) benefits under the Old Age Security Act.

Due to a previous CRA error denying a medical expense claim, the appellant was forced to withdraw funds from his RRSP to meet living expenses.

This withdrawal increased his income for the base calendar year above the allowable threshold, resulting in the denial of his GIS entitlement for the subsequent payment period.

The Tax Court of Canada dismissed the appeal, finding that under the Old Age Security Act and the Income Tax Act, RRSP withdrawals must be included in the calculation of income, despite the unfortunate circumstances caused by the CRA's initial error.