Kilbride v. The Queen, 2007 DTC 1718, 2007 TCC 663 -- summary under Subsection 8(2)

The taxpayer, who performed functions similar to that of a CFO for a family-owned company and also dealt with other managerial functions when his father and brother were on the road, and who had no other source of income, was found to be an employee, so that even if he had been able to establish that he had incurred expenses for which he was not reimbursed, such expenses would have been non-deductible.