Sauvé v. M.N.R.
A-704-94
Chevalier D.J.
17/10/95
10 pp.
Application for judicial review of Tax Court of Canada decision dismissing applicant's appeal from refusal by M.N.R. to take certain amounts earned by her into account-Issue concerned terms "insurable employment" in Unemployment Insurance Act, s. 3(1)(a) and "insurable remuneration" in Unemployment Insurance (Collection of Premiums) Regulations, s. 3(1)-Applicant worked in night club as erotic dancer-When lost job, filed application for unemployment insurance benefits covering two separate periods in 1990 and 1991-For purposes of claim, added to amounts of her weekly wages paid by employer, income she had made directly from persons using her services at their tables, income she had also included in her tax return-Minister refused to take the latter amounts into account on ground not insurable remuneration-T.C.C. Judge correctly concluded only services which applicant had undertaken to provide at time she was doing her work as dancer on stage covered by Act, s. 3(1)(a)-When dancing at tables, no employer, only "customer", and applicant "contractor" or "provider of a service"-Accordingly, money received from this occupation not insurable remuneration within meaning of the Act-For remuneration to be "insurable", amount must be paid by "employer"-Not true in case at bar, since applicant received price of dance she performed at table directly from "customer"-Application dismissed-Unemployment Insurance Act, R.S.C., 1985, c. U-1, s. 3(1)(a)-Unemployment Insurance (Collection of Premiums) Regulations, C.R.C., c. 1575, s. 3(1) (as am. SOR/88-584, s. 1).