Rojas-Viger v. M.N.R.
A-306-93
Desjardins J.A.
6/10/94
12 pp.
Application for judicial review of Tax Court of Canada decision -- Issue whether applicant held insurable employment when worked in Peru as cooperant from April 1, 1985 to July 31, 1987 -- Applicant Canadian citizen of Peruvian origin ordinarily resident in Canada -- From November 1984 onwards taught at Universidad Nacional Mayor San Marcos in Lima with grant from World University Service Canada[cad 211]University subsequently submitted cooperation project to Centre canadien d'études et de coopération internationale (CECI), with which applicant signed contract lasting two years -- CECI covered inter alia applicant's salary as teacher of medicine -- Contract to end on March 30, 1987 but extended to July 31, 1987 -- Section 11 of Unemployment Insurance Regulations includes in insurable employment employment held outside Canada which meets certain requirements -- Question as to interpretation of words "where that person . . . is employed outside Canada . . . by an employer who is resident . . . in Canada" -- In Quebec civil law, tripartite agreement signed by CECI, university and applicant most closely resembles stipulation for another -- CECI paid applicant sums of money listed in contract directly -- Required that University observe agreement signed between that institution and applicant dealing with work of research, education and social extrapolation -- Teaching contract signed between applicant and University only incidental to contract signed between CECI, applicant and University -- Teaching contract could not have existed without support contract -- Applicant held employment in Peru as representative of CECI and as part of exercise in international cooperation -- Held employment with CECI "outside Canada"-Application allowed -- Unemployment Insurance Regulations, C.R.C., c. 1576, s. 11.