FRANÇAIS

	Date:
	April 1, 1987
	Docket:
	A-296-86
	Umpire's Decision:
	CUB 12019

"TRANSLATION"

DANIEL LAFOREST,

applicant,

- and -

CANADA EMPLOYMENT AND IMMIGRATION COMMISSION,

respondent,

- and -

ATTORNEY GENERAL OF CANADA,

mis-en-cause,

- and -

PIERRE DENAULT J,

mis-en-cause.

REASONS FOR JUDGMENT OF THE COURT

PRATTE, J.:

We are all of the view that the applicant, who was the sole shareholder and prime mover in a company which was in the business of selling ladies’ clothing, was a self-employed person engaged in the operation of a business on his own account as a corporation within the meaning of s 43(1)(a) of the Unemployment Insurance Regulations, and was thus engaged in employment described in para (b) of the definition contained in s 57(1). It follows that the undistributed net profits of that business could be regarded as income of the applicant within the meaning of s 57(1) and (6)(c) of the Regulations. These profits were in fact income which the applicant received from his activity operating a business on his own account. The umpire’s review of the facts and conclusion were thus correct.

The application will be dismissed.

Louis Pratte

JUDGE