Is a person who is both a guiding spirit of a corporation and an employee of that same corporation entitled to be paid severance pay?

Canada (Federal), Canada

The following excerpt is from Ventilex Inc. v. M.N.R., 2005 TCC 350 (CanLII):

In Fournier v. Canada, [1996] T.C.J. No. 526, Garon J. summed up this question as follows, at paragraph 21: [...] the fact that a person is both the guiding spirit of a corporation and an employee of that same corporation does not nullify the subordinate relationship that exists between the employer company and the employee.

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