Sévigny v. M.N.R.
A-616-94
Marceau J.A.
21/2/96
3 pp.
Judicial review of Tax Court of Canada's decision applicant held insurable employment within meaning of Unemployment Insurance Act-After being dismissed from her job as barmaid, applicant agreed to continue doing essentially same work, with no firm obligation on her part and for no wages except tips she might receive from customers-Tips not paid in return for services provided to employer and paid completely freely and without any obligation-Elements required to legally form employment contract with reciprocal obligations to provide services and pay corresponding wages not present-Insurable contract under Act requiring calculable earnings-During period of time in issue, applicant not unemployed within meaning of Act, but nevertheless did not hold insurable employment-Application allowed-Unemployment Insurance Act, R.S.C., 1985, c. U-1.