A claimant who operates a business on his or her own account also falls within the definition of employment contained in the Regulations. Accordingly, the undistributed net profits of the business are income for the purpose of the Regulations. This is so regardless of the legal status of the operation or business in which the self- employed person is engaged. Furthermore, the amount of time spent on the business is irrelevant and actually receiving income from the operation or business while unemployed is unnecessary, as the mere right to receive such income is sufficient.
Laforest v. C.E.I.C., April 1, 1987, F.C.J. No. 302 (F.C.A.) A-296-86
Canada (A.G.) v. Bernier, February 27, 1997, F.C.J. No. 233 (F.C.A.) A-136-96
Canada (A.G.) v. Drouin, February 27, 1997, F.C.J. No. 234 (F.C.A.) A-348-96
Viel v. Canada (Employment Insurance Commission), February 9, 2001, F.C.J. No. 209 (F.C.A.) A-725-99
Paragraphs 35(1)(b) and 35(10)(c) Employment Insurance Regulations
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2009-05-05