Fact that worker not eligible for benefits did not mean his employment was not insurable

Worker and Canadian employer SC Ltd. entered into local non-national (LNN) agreement under which worker was seconded to Dutch employer SNV within same multinational group. Worker’s salary was paid by SNV and he was under SNV’s direction and control. After 14 months, worker terminated secondment to return to Canada, and was immediately rehired by SC Ltd. but was given three months’ notice of termination for redundancy. Minister of National Revenue determined that worker’s employment with SNV was not insurable employment for purposes of Employment Insurance Act. Worker appealed. Appeal dismissed. Worker ordinarily resided in Canada, he was employed outside Canada, and employment would have been insurable employment had it been in Canada. Worker’s employment in Netherlands was insurable employment under laws of Netherlands so worker did not satisfy condition in s. 5(d) of regulation made under Act. SNV paid premiums for worker for Dutch social program that provided unemployment benefits. Fact that worker may not have been eligible for benefits in Netherlands did not mean that his employment there was not insurable employment.

Gendron v. M.N.R. (2019), 2019 CarswellNat 1671, 2019 CarswellNat 1706, 2019 TCC 100, 2019 CCI 100, K.A. Siobhan Monaghan J. (T.C.C. [Employment Insurance]).

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