Tax Ninja Tax Law’s (“TNTL”) appeal on behalf of Modern Pest Control Services Ltd. (“MPC”) was allowed by the Tax Court of Canada on October 13, 2015. This was an employment insurance appeal where the Minister of National Revenue sought to deny one of MPCs employees from claiming employment insurance benefits relating to his seasonal employment. Justice Campbell Miller accepted the arguments put forward by TNTL and found that the employee was working in insurable employment. As such, the employee will be entitled to claim employment insurance benefits relating to his employment with MPC.
Here is a link to the decision: https://www.canlii.org/en/ca/tcc/doc/2015/2015tcc241/2015tcc241.html?resultIndex=1