Date: 20010717
Docket: 1999-4137-EI
BETWEEN:
MONDO-TECH INTERNATIONAL INC.,
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent.
Reasonsfor Judgment
Watson, D.J.T.C.C.
[1] This appeal was heard at Montréal, Quebec, on April 19, 2001. The question to be decided is whether the appellant is correct in contending that, during the period in issue, namely from July 13, 1998, to January 12, 1999, Carlos Osvaldo Perez Miqueiro, the worker, did not hold insurable employment since his employment did not meet the requirements of a contract of service and there was between the appellant and the worker no employer-employee relationship within the meaning of the Employment Insurance Act (the "Act").
[2] The Minister of National Revenue (the "Minister") relied on the following assumptions of fact:
[TRANSLATION]
(a) the appellant obtained grants from CIDA (Canadian International Development Agency);
(b) the grants program enabled interns to work outside Canada through the "College and Institute International Youth Internship Program";
(c) CIDA paid a grant of $15,000 for the intern, of which $3,000 went to the appellant and $12,000 to the intern;
(d) the appellant had a client by the name of Métalec Inc. (hereinafter "Métalec");
(e) Métalec is a Quebec business that manufactures metal doors;
(f) Métalec was interested in selling its products in South America;
(g) the worker had completed training in architecture;
(h) on July 13, 1998, the appellant, Métalec and the worker signed an agreement for an international project management internship in the Montevideo free trade zone in Uruguay;
(i) under the terms of the agreement, the appellant retained the worker for the performance of the duties and obligations set out in Annex 1, Description of duties, as regards the appellant, and in Annex 2 as regards Métalec;
(j) the agreement stipulated that the worker was to be hired for the period from July 13, 1998, to January 12, 1999;
(k) the worker's duties consisted first of all in learning and knowing about the services and products of the appellant and Métalec and, second, in Uruguay, conducting research and development by contacting various businesses and visiting different construction sites to promote the products;
(l) the worker had a full-time work schedule of 40 hours a week;
(m) the worker received an allowance of $1,000 a month for the three months spent in Canada;
(n) the worker received an allowance of $2,500 a month for the three months spent in Uruguay;
(o) the worker was paid in Canada during the period in issue;
(p) the appellant paid the worker's transportation, visa and insurance expenses;
(q) under the agreement, Métalec was the worker's sponsor and undertook to provide the worker with training and office supplies;
(r) the worker drafted written reports to the appellant each month and had frequent telephone contact with the appellant;
(s) on May 25, 1999, Suzanne Roby, a representative of the appellant, told the respondent that the worker had been supervised in Uruguay by a collaborator of the appellant's;
(t) the worker used the appellant's premises when necessary;
(u) the worker was required to notify the appellant of any absence of more than seven consecutive days;
(v) the appellant could have terminated the agreement at any time, solely at its discretion;
(w) during the period in issue, there was an employer-employee relationship between the appellant and the worker.
[3] At the hearing, the appellant admitted the allegations made in subparagraphs (a) to (h), (j), (l) to (o), (q), (s), (u) and (v) and denied the facts alleged in subparagraphs (i), (k), (p), (r), (t) and (w) of paragraph 8 of the Reply to the Notice of Appeal.
[4] The onus of proof is on the appellant. It has to show on a balance of evidence that the Minister's decision of August 6, 1999, is unfounded in fact and in law. Each case stands on its own merits.
[5] The only witness at the hearing was the appellant's president, René Gélinas, who testified in an open and honest manner and adduced evidence. His testimony was wholly credible.
[6] During the period in issue, the appellant was party to an agreement involving both the worker and Métalec Inc. ("Métalec") under which the worker provided services to Métalec in Canada and in Uruguay.
[7] Métalec is a Quebec business that manufactures metal doors and that, during the relevant period, wished to sell its products in South America. As for the worker, he had completed architectural training. For the purposes of the agreement, the worker's internship was divided into two periods. During the first period, in which he remained in Canada, the worker was mainly to familiarize himself with Métalec's services and products. During the second, the worker's duties consisted in conducting research and development for Métalec in Uruguay by contacting various businesses and visiting different construction sites in order to promote Métalec's products. The worker was remunerated through the grant paid by the Canadian International Development Agency ("CIDA").
[8] For the purposes of the agreement, the appellant obtained a $15,000 grant from CIDA under a program called the "College and Institute International Youth Internship Program". Of that grant, $3,000 was paid to the appellant and $12,000 to the worker. The worker thus received $1,000 a month for the three months he worked in Canada and $2,500 a month for the three months worked in Uruguay. The balance of the grant was used to pay the worker's transportation, visa and insurance expenses, which the appellant paid out of the $12,000 received from CIDA for the worker. Any balance remaining after those expenses were settled was paid to the worker. The appellant admitted at the hearing that, in the specific case of the worker, the expenses exceeded the grant paid by $22 as a result of long distance telephone calls made by the worker but billed to the appellant. The appellant absorbed the additional $22, considering it to be a negligible amount. The worker performed his duties based on a full-time schedule of 40 hours a week, but that schedule was variable depending on Métalec's needs.
[9] The appellant contended that it could not be required to pay employment insurance premiums in respect of the worker since its role was limited to twinning the worker with Métalec and to making preparations for the trip and looking after related administrative matters. In particular, the appellant argued that there was not a sufficient relationship of subordination between it and the worker for it to be considered an employer for the purposes of subsection 5(1) of the Act.
[10] The respondent, for his part, contended that the worker's internship was insurable under paragraph 6(b) of the Employment Insurance Regulations ("Regulations"), notwithstanding any notion of subordination, as section 6 of the Regulations includes in insurable employment employment which would not otherwise be insurable under subsection 5(1) of the Act alone.
[11] The letter dated May 11, 1998, from CIDA to the president of Mondo-Tech reads in part as follows:
[TRANSLATION]
We are pleased to advise you that a contribution of CAN $150,000 has been approved for the aforementioned project as part of CIDA's International Youth Internship Program. The contribution is subject to the terms and conditions outlined in the Agreement and in the annexes attached to this letter. We would nevertheless like to say that, since it is acting as a "broker", Mondo-Tech International Inc. is responsible for providing proper oversight with respect to the operational and financial obligations of its partner corporations throughout the internship project.
If you agree with the terms and conditions outlined in the Agreement, please sign both copies of the Agreement and return them to the Youth Action Division for countersignature. . . .
We invite CIDA's partner organizations to consult Industry Canada's National Graduate Register (NGR) in the candidate selection process. You may access the Internet site at the following address: http://ngr.schoolnet.ca. . . . There you will find the curricula vitae of all young Canadian graduates wishing to take part in CIDA's program. Additional information on the NGR is attached hereto.
Once intern selection is complete, we ask that each intern fill out the Youth Intern Database Form (attached hereto) and return it to us by facsimile. . . . The information provided on this form will allow us in the years ahead to keep track of the intern's progress in finding suitable employment. We also ask interns to complete the enclosed DFAIT registration form for International Youth Internship Program participants, which is to be sent to the Canadian overseas mission nearest the country in which the internship is to take place. Lastly, please send us a copy of the Agreement which you will have your interns sign, as provided for in Article III, paragraph 7, of the Agreement.
I am also taking this opportunity to send you a copy of our Youth Action newsletters, which contain information that may be of use to you in implementing your internship project.
[12] The agreement dated May 12, 1998, between the Government of Canada, represented by CIDA, and the appellant reads in part as follows:
[TRANSLATION]
. . . WHEREAS CIDA conducts an International Youth Internship Program in cooperation with the Department of Human Resources Development (HRDC) as part of the government's Youth Employment Strategy, pursuant to which contributions may be made to organizations to carry out international internship projects designed to help young Canadians make the transition from school to the labour market;
WHEREAS the ORGANIZATION has submitted a proposal for funding to carry out an international youth internship project (hereinafter referred to as "the Project");
CIDA and the ORGANIZATION undertake and agree as follows:
ARTICLE I
RESPONSIBILITY FOR THE PROJECT
1. The Organization is responsible for the implementation and management of the project described in Annex A and is accountable for the sums advanced by CIDA for its realization.
2. The budget approved by CIDA and the Organization for the Project is the subject of Annex B hereto.
3. The Organization shall be responsible for entering into such written agreements with other parties as are necessary to ensure the implementation of the Project.
ARTICLE II
CONTRIBUTION
1. The total value of the Project referred to in Article I is estimated to be ONE HUNDRED AND FIFTY-TWO THOUSAND FIVE HUNDRED Canadian dollars (CAN $152,500), including financial resources and non-financial contributions. CIDA and the Organization shall share in the cost of the Project.
2. For the purpose of the Project, CIDA shall contribute funds in an amount not to exceed ONE HUNDRED AND FIFTY THOUSAND Canadian dollars (CAN $150,000) (the "Contribution"), representing a portion of the costs of the Project. The Organization shall contribute TWO THOUSAND FIVE HUNDRED Canadian dollars (CAN $2,500) towards the costs of the Project, which amount shall be calculated on the basis of financial and/or non-financial contributions.
3. CIDA's contribution to the Project is limited to a maximum of $15,000 for each internship. The Organization may utilize up to 20% of CIDA's contribution, that is, a maximum of $3,000 per internship, to pay part of its administration costs for the Project.
4. The Organization agrees to receive and utilize the contribution for the sole purpose of paying the administrative expenses and the cost of internships for the Project referred to in Article I and described in Annex A.
5. The Organization shall not use its cost-sharing contribution under this program as a further cost-sharing component for new Canadian government funds in another program of activities.
6. The Organization agrees to ensure, by means of written agreements with Canadian or overseas partners, or through its own internships, that the Project and the interns subsidized through CIDA's International Youth Internship Program have not received approval or contributions from any other international internship program under the Government of Canada's Youth Employment Strategy.
. . .
7. CIDA's contribution to the Project shall be placed at the disposal of the Organization in the following manner:
. . .
(b) CIDA shall issue cheques payable in Canadian dollars to the Organization. The Organization shall deposit the contribution funds placed at the disposal of the Organization by CIDA for the Project in an interest-bearing bank account.
(c) Any interest earned by the Organization on the Contribution shall be utilized for purposes related to the Project as referred to in Article I. Such income derived from investment of the Contribution shall be used solely for internship costs and not for administrative expenses. In the context of this agreement, "interest" signifies the amount of interest earned by the Organization on an advance.
(d) Upon presentation of the consolidated final report, the Organization shall return to the Receiver General of Canada, through CIDA, all funds contributed by CIDA under the terms of the agreement, including accumulated interest, which have not been spent or accounted for.
(e) CIDA's contribution to the Project does not in any way commit CIDA to funding subsequent programs or projects.
ARTICLE III
RESPONSIBILITY OF THE ORGANIZATION FOR THE YOUTH INTERNS
1. The Organization shall be responsible and accountable for the overall design, management and implementation of the Project and shall make all reasonable efforts to ensure that participation in the Project will lead to long-term career-related employment or self-employment for the youth interns. This would include, inter alia: (1) acting as "mentors" for the interns over the course of the Project; (2) providing a meaningful international work experience for the youth interns, which is related to or enhances their field of study; (3) providing appropriate pre-departure training and preparation of interns, including foreign language training if necessary; (4) providing the youth interns in Canada and overseas with the personal and professional support required for a successful internship; (5) undertaking return debriefing and evaluation activities; and (6) actively assisting the youth interns in their job search efforts.
2. The Organization shall qualify as interns only young persons who have not been accepted by or paid under any other international internship program subsidized by the Youth Employment Strategy of the Government of Canada.
3. The Organization shall select youth interns who meet CIDA's eligibility criteria. To be eligible to participate in an internship, candidates shall:
(a) in general, be between 19 and 30 years of age;
(b) have Canadian citizenship or be eligible to work in Canada;
(c) have recently graduated from a university or college, or have completed their degree requirements before the start of the internship;
(d) be unemployed or under-employed (working in a job that does not enable them to make use of qualifications acquired through their education);
(e) have basic knowledge of a foreign language or be prepared to learn one, if necessary;
(f) agree to meet the objectives of the internship and to share a portion of the costs.
. . .
5. The Organization shall agree to rely on Industry Canada's National Graduate Register (NGR) as its main source of potential interns. If other sources are used for recruitment purposes, the Organization shall ensure that the youth interns selected register with the NGR before signing agreements with them.
. . .
7. The Organization shall sign an agreement with each selected intern and send a copy to CIDA, together with personal information on the intern (Youth Intern Database) so that CIDA can do a follow-up with interns after the internship. The Organization shall also send CIDA a copy of the job description relating to the overseas internship of each intern as soon as it becomes available.
8. The Organization shall obtain the youth interns' commitment to provide CIDA with follow-up reporting on the results of their employment search supported by the Organization and information on their employment status for a period of three years following the internship.
. . .
13. All youth interns selected shall be informed that they have obtained a grant and support from CIDA through the Youth Employment Strategy of the Government of Canada.
ARTICLE IV
AUDIT AND EVALUATION
1. CIDA reserves the right to proceed with an audit and evaluation of the Organization and the Project where it deems necessary. The Organization shall:
(a) maintain accounts and financial records separate from the ledger (including invoices, receipts and vouchers) concerning the contribution funds and the amounts it has disbursed in accordance with the provisions of this agreement;
(b) maintain those accounts and records separate from the ledger for the entire duration of the Project and for at least five (5) years after the agreement terminates, and make them available to CIDA if necessary.
2. The Organization shall facilitate the visit of any authorized representatives of CIDA to the Organization's offices, and to those of the partner hosting the intern, for the purpose of reviewing records related to the Project and to evaluate its progress. The Organization shall also provide any authorized representatives of CIDA complete access to the youth interns over the course of the Project. The timing and terms of reference for such visits shall normally be subject to mutual agreement.
ARTICLE V
REPORTS
. . .
3. The quarterly reports shall be provided on July 15, 1998, October 15, 1998 and January 15, 1999, whereas the consolidated final report shall be provided on March 15, 1999. Payments shall not be made unless the reports approved by CIDA have been received by the above dates.
. . .
ARTICLE VI
PUBLIC RECOGNITION OF CIDA'S CONTRIBUTION
1. The Organization shall ensure that the contributions of CIDA and the Youth Employment Strategy of the Government of Canada are recognized in a satisfactory manner in all its communications in and outside Canada which mention the activities financed under this agreement. These expressions of recognition may appear in the Organization's publications, speeches, advertising, press releases and other documents. The Organization shall be responsible for the truth and accuracy of the public recognition messages.
2. The Organization agrees to allow its business name, its address, its phone number or photos or video tapes of it to be used in the communication activities organized by CIDA.
3. Both parties are entitled to publish works resulting from the implementation of internships. Such publications shall acknowledge CIDA's contribution as a department taking part in the Government of Canada's Youth Employment Strategy.
ARTICLE VII
INDEMNIFICATION
1. The Organization shall indemnify and save harmless Canada from any demand, claim, loss, prejudice, cost and expense that the Organization may make, suffer or incur as a result or by reason of the Project.
2. The Minister and the Organization declare that this agreement in no way creates an association or joint undertaking or principal-agent relationship between the Minister and the Organization or between the Minister and any subcontractor or consultant.
ARTICLE VIII
AMENDMENT
1. This agreement may be modified by formal amendment at CIDA's sole discretion.
. . .
ARTICLE IX
TERMINATION
Notwithstanding any provision of this agreement, CIDA may at any time, by written notice, terminate this agreement in whole or in part, and the Organization shall have no claim against Canada as a result of termination, except for payment of expenses actually incurred or undertakings under this agreement as of the date of termination, less the sums already paid in this regard.
. . .
ARTICLE XIII
GENERAL PROVISIONS
. . .
2. This agreement shall not be assigned by the Organization without the prior consent of CIDA.
. . .
6. The Organization shall ensure that travel costs related to CIDA-funded programs (i.e. transportation, per diem, accommodation, other expenses, etc.) do not exceed Treasury Board travel directives.
. . .
8. Without limiting any right of set-off or reserve expressly or implicitly conferred on it by the law or any provision of this agreement, CIDA may set off any amount it owes to the Organization under this agreement or any other agreement.
. . .
[13] The Agreement between Mondo-Tech, Métalec and the worker, signed on July 13, 1998, reads in part as follows:
[TRANSLATION]
. . . WHEREAS MONDO-TECH has entered into an agreement with the Canadian International Development Agency (hereinafter "CIDA") to implement the College and Institute International Youth Internship Program (hereinafter the "Program"), the Program being part of CIDA's "International Youth Internship Program" established in cooperation with the Department of Human Resources Development (HRDC) within the framework of the Youth Employment Strategy implemented by the federal government and designed to assist young Canadians in making the transition between school and the labour market;
WHEREAS MONDO-TECH has agreed to supply the services of Carlos Perez (hereinafter the "intern") for an international project management internship in the free trade zone of Montevideo, Uruguay;
AND WHEREAS MONDO-TECH will act as an adviser to the intern for the duration of his internship;
. . .
ARTICLE II
2.0 MONDO-TECH'S OBLIGATIONS
2.1. Mondo-Tech hereby retains an intern to carry out the duties and obligations stated in Annex 1, entitled Job Description (MONDO-TECH), and Annex 2, entitled Formal Undertaking (MÉTALEC). These two annexes form an integral part of this Agreement.
2.2. The contribution in respect of this internship may not exceed twelve thousand dollars (CAN $12,000), including all taxes (hereinafter the "contribution"). The contribution shall be paid as follows:
2.2.1. MONDO-TECH shall pay the intern a monthly living allowance of one thousand dollars (CAN $1,000) for the three months in Canada. Upon the signing of the agreement, the intern shall receive an initial payment corresponding to the first month of training in Canada. The subsequent monthly payments of the allowance in Canada shall be made at the beginning of the month by cheque.
2.2.2. MONDO-TECH shall pay the intern a monthly living allowance of two thousand five hundred dollars (CAN $2,500) for the three months abroad (in Uruguay). The monthly payments shall be made at the beginning of the month by direct deposit to the intern's bank account in Canada.
2.2.3. MONDO-TECH undertakes to pay transportation, visa (if necessary) and insurance expenses for the three-month stay abroad.
2.3. As far as possible, MONDO-TECH shall orient the intern so that he may attend a two-day orientation session organized by CIDA in cooperation with the Centre for Intercultural Learning (CIL) and offered to the intern free of charge prior to his departure.
2.4. MONDO-TECH shall enrol the intern in the Blue Cross supplementary insurance plan providing guaranteed accidental death and dismemberment insurance and medical/hospital insurance (including repatriation and emergency transportation). The cost shall be paid by MONDO-TECH.
ARTICLE III
3.0 MÉTALEC'S OBLIGATIONS
3.1. MÉTALEC undertakes to sponsor the intern and to provide the supervision, training and office supplies required by the intern for the performance of his duties. The entire computer aspect shall be the responsibility of Carlos Perez.
3.2. MÉTALEC shall pay the additional living expenses (travel, restaurants, communication expenses, accommodation, etc.) associated with special events not planned for in the initial project if accepted by MÉTALEC.
3.3. MÉTALEC undertakes to provide the intern with a detailed plan enabling him to direct his efforts more effectively during his stay abroad. The plan, which is set out in Annex 2, shall be developed jointly by MONDO-TECH, MÉTALEC and the intern.
ARTICLE IV
4.0 INTERN'S OBLIGATIONS
. . .
4.1.3. participate fully in all activities relating to the Program, in particular the internship and the orientation activities offered prior to departure (CIL), the internship abroad, control and evaluation activities, debriefing sessions, career counselling, skills evaluation and job search assistance offered;
4.1.4. provide MONDO-TECH, MÉTALEC and CIDA with follow-up reports on job search results and information on the intern's professional activities during a three-year period following the internship;
. . .
4.1.6. comply with the objectives and procedures established for the Program and refrain from taking part in any activity which might be deemed inconsistent with the Program's objectives or which might discredit MONDO-TECH, MÉTALEC,CIDA or CANADA;
4.1.7. acknowledge and submit to the authority of MONDO-TECH on every personal or professional matter that relates to the Program or that might have an impact on the Program;
4.1.8. inform MONDO-TECH at least one (1) week in advance of any travel outside the host city or country or of any absence of seven (7) consecutive days or more from the host community, regardless of whether it is for a personal or a professional activity;
. . .
4.1.11. starting on the effective date of this agreement, keep accurate records—including receipts, cheques paid and other documents relating to supplies and to goods and services obtained—on the internship and on expenses incurred, maintain those records for five (5) years after termination of the agreement and submit them to an accounting or operational audit if CIDA so requests;
. . .
4.1.13. avoid any act which might be prejudicial to good relations between Canada and the host country and refrain from participating directly or indirectly in any political activity in the host country or in any professional or commercial activity which might result in a conflict of interest;
. . .
4.1.15. issue to MONDO-TECH at the beginning of each month a bill for fees in the amounts specified in 2.2.1 and 2.2.2;
4.1.16. whenever circumstances permit, the intern shall mention in his publications, speeches, press releases and other similar communications in Canada and abroad, CIDA's contribution and the role of MONDO-TECH and of the sponsoring business as project leader; he shall send a copy of the documents in question to MONDO-TECH and shall be responsible for ensuring the truth of any such public recognition messages;
4.1.17. agrees to the use of his name, address, telephone number, photo and/or video of him in communications issued or activities organized by MONDO-TECH or CIDA.
4.2. It is hereby agreed and understood that the intern whose participation is financed under this Program has been accepted and has received no contribution under any other international internship program (CIDA, DFAIT, HRDC, etc.) financed under the federal government's Youth Employment Strategy.
4.3. It is hereby agreed and understood that the relationship between MONDO-TECH and the intern is the same as that between a supplier and an independent contractor and in no way constitutes an employer-employee or master-servant relationship. Consequently, the intern also undertakes to assume full responsibility for making all required deductions and payments in respect of employment insurance, workmen's compensation, income tax and any other similar payment or deduction.
. . .
ARTICLE V
5.0. TERMINATION
. . .
5.4. In the event of the intern's withdrawal, transfer or departure for any reason, the amounts that have been advanced to him shall be refunded to MONDO-TECH.
. . .
ARTICLE VII
7.0. GENERAL
7.1. This Agreement may not be assigned or executed in whole or in part by any person other than the intern.
7.2. This Agreement obliges neither MONDO-TECH nor CIDA to accept any responsibilities other than those specified in Articles II, III, IV and V hereof and in no way covers the payment of damages or the settlement of any claims whatever. More particularly, MONDO-TECH's liability is limited to the payment of a living allowance the purpose of which is stated in Article II. MONDO-TECH shall be under no obligation to pay damages or claims resulting from the following: war, invasion, enemy acts, hostilities (regardless of whether war has been declared), civil war, riot, rebellion, terrorism, revolution, insurrection, military power, explosion, hurricane, flood, earthquake, fire, wind or any other natural disaster.
. . .
[14] Six invoices from the worker to Mondo-Tech were filed as Exhibit A-4:
- an undated invoice for $1,000 for the period from August 3 to September 3, 1998;
- an invoice dated September 3, 1998, for $2,500 for the period from September 1 to October 1, 1998;
- an undated invoice for $2,500 for the period from October 3 to November 3, 1998, bearing a mailing date of October 14, 1998;
- an undated invoice for $2,500 for the period from November 3 to December 2, 1998, bearing a mailing date of November 9, 1998;
- an undated invoice for $1,000 for the period from December 3, 1998, to January 2, 1999, and paid on November 30, 1998;
- an undated invoice for $742 for the period from January 3 to February 3, 1999, and paid on January 8, 1999;
- for a total of $10,242.
[15] The Government of Canada, through CIDA, has established a grants program for young students, as explained in the agreement of May 12, 1998. The sums which the appellant received from CIDA were similar to sums held in trust: the appellant was to provide a detailed account of the use of those sums, which were subject to audit by CIDA. The grants were to be used to cover living expenses for a period of approximately three months in Canada ($1,000 a month) and three months in Uruguay ($2,500 a month). The worker billed Mondo-Tech for an amount of $10,242. The balance of the $15,000 grant was used by the appellant to pay, in particular, the worker's transportation, visa and health insurance expenses.
[16] I am satisfied that Mondo-Tech acted as an intermediary between CIDA, the worker and Métalec. Under the agreements, whenever circumstances permitted, there was to be public recognition of the payment of a Government of Canada grant by CIDA.
[17] Given all the quite exceptional circumstances of the instant case and having regard to the testimony of the president of the appellant, the admissions and the documentary evidence, the Court is satisfied that the appellant discharged its burden of showing on a balance of probabilities that the Minister was incorrect in determining in his decision dated August 6, 1999, that
[TRANSLATION]
. . . this employment was insurable for the aforementioned period because it met the requirements of a contract of service. There was therefore an employer-employee relationship . . .
This decision was made under . . . and is based on paragraph 5(1)(a) of the Employment Insurance Act . . . and paragraph 6(b) of the Employment Insurance Regulations.
The amounts received by the worker came from a grant from the Government of Canada through its agency, CIDA, rather than being remuneration by the appellant for his services during the period in issue. As the worker received no remuneration, there were no insurable earnings.
[18] Consequently, the appeal is allowed and the Minister's decision of August 6, 1999, is vacated.
Signed at Ottawa, Canada, this 17th day of July 2001.
"D. R. Watson"
D.J.T.C.C.
Translation certified true on this 30th day of April 2002.
[OFFICIAL ENGLISH TRANSLATION]
Erich Klein, Revisor
[OFFICIAL ENGLISH TRANSLATION]
1999-4137(EI)
BETWEEN:
MONDO-TECH INTERNATIONAL INC.,
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent.
Appeal heard on April 19, 2001, at Montréal, Quebec, by
the Honourable Deputy Judge D. R. Watson
Appearances
Counsel for the Appellant: Gilles Brunet
Counsel for the Respondent: Mounes Ayadi
JUDGMENT
The appeal is allowed and the Minister's decision is vacated in accordance with the attached Reasons for Judgment.
Signed at Ottawa, Canada, this 17th day of July 2001.
|
"D. R. Watson" |
D.J.T.C.C.
Translation certified true
on this 30th day of April 2002.
Erich Klein, Revisor