The dpartment does not capture information solely for Cape Breton. The data collected are based on the cases hadled by the Sydney tax services office which has jurisdiction for the Cape Breton area. In the last 2 years, 223 requests for determination or appeal had been filed with the Sydney office. Of those 223 cases, 179 decisions were issued. In 124 of the issued decisions, it was determined that the employment was not insurable as the parties were dealing at non-arms's length. During the same 2 year period, 28 of these 124 decisions were appealed to the Tax Court of Canada. The department does not keep statistical information on those cases involving non-arm's length situations that are family enterprises.
In the House of Commons on November 27th, 1997. See this statement in context.