Summary:

Claimant a co-adventurer with a 50% interest in an amusement device business. It was determined that the profits were income within the meaning of the Regulations. Citing Caron Bernier (A-136-96), the FCA upheld the decision, recalling the three constants that have emerged from the case law regarding self-employed workers, in respect of the income from their business: 1) the legal status of the business is of no importance; 2) the time devoted to the business changes nothing; and 3) current receipt of income from the operation or business is not required; the simple entitlement to such income suffices. These constants seem to be necessary in order to reflect the desire of Parliament, which wanted to cover all income directly or indirectly related to work, in contrast to income from straight investment.

Summary:

Claimant a co-adventurer with a 50% interest in an amusement device business. It was determined that the profits were income within the meaning of the Regulations. Citing Caron Bernier (A-136-96), the FCA upheld the decision, recalling the three constants that have emerged from the case law regarding self-employed workers, in respect of the income from their business: 1) the legal status of the business is of no importance; 2) the time devoted to the business changes nothing; and 3) current receipt of income from the operation or business is not required; the simple entitlement to such income suffices. These constants seem to be necessary in order to reflect the desire of Parliament, which wanted to cover all income directly or indirectly related to work, in contrast to income from straight investment.

Summary:

Claimant a co-adventurer with a 50% interest in an amusement device business. It was determined that the profits were income within the meaning of the Regulations. Citing Caron Bernier (A-136-96), the FCA upheld the decision, recalling the three constants that have emerged from the case law regarding self-employed workers, in respect of the income from their business: 1) the legal status of the business is of no importance; 2) the time devoted to the business changes nothing; and 3) current receipt of income from the operation or business is not required; the simple entitlement to such income suffices. These constants seem to be necessary in order to reflect the desire of Parliament, which wanted to cover all income directly or indirectly related to work, in contrast to income from straight investment.