Lauger c. La Reine, 2008 DTC 3741, 2007 TCC 650 (Informal Procedure) -- summary under Specified Member

The performance by the first taxpayer of certain exercises on diskettes she was sent by a partnership in filling out a participation form in that regard was not enough to avoid her being a specified member of the partnership, and additional activities engaged in by the second taxpayer were performed by her in her capacity of employee of a corporation that was contracting with the partnership rather than in her capacity of partner. Accordingly, both taxpayers were specified members.