If there is any question as to whether employment is "insurable", an application may be made to the Minister of National Revenue for a determination. Any appeal from the Minister's decision must be made to the Tax Court of Canada.
Sections 90 and 103 Employment Insurance Act
Under the Employment Insurance Act, the Department of National Revenue may also make a ruling with respect to how many hours a person has had in insurable employment.
Paragraph 90(1)(d) Employment Insurance Act
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2010-03-04