The legislation provides that any questions concerning the insurability of employment are to be determined by the Minister of National Revenue.
Section 90 Employment Insurance Act
The Commission may request such a ruling at any time, but a request by any other person must be made before June 30 following the year to which the question relates.
Subsection 90(2) Employment Insurance Act
The question as to whether and for how long a claimant has been in insurable employment is one which neither a Board of Referees nor an Umpire has jurisdiction to decide. The legislation specifically states that such a question shall be determined by an authorized officer of the Department of National Revenue.
Canada (A.G.) v. Kaur [1994], 167 N.R. 98 (F.C.A.) A-487-93
Canada (A.G.) v. Vautour, [1996] F.C.J. No. 1717 (F.C.A.)
Valentine v. Canada (A.G.), [2000] F.C.J. No. 619 (F.C.A.)
Canada (A.G.) v. Hawryluk, A-466-98, June 29, 2000 (F.C.A.)
Canada (A.G.) v. Tuomi, A-110-99, September 25, 2000 (F.C.A.)
Canada (A.G.) v. Haberman, A-717-98, July 21, 2000 (F.C.A.)
Canada (A.G.) v. Thiara, A-778-00, December 10, 2001 (F.C.A.)
Canada (A.G.) v. Didiodato, [2002] F.C.J. No. 1321 (F.C.A.) A-354-01
Sandhu v. Canada (A.G.), [2004] F.C.J. No. 609 (F.C.A.) A-340-03, A-341-03
Canada (A.G.) v. Romano, 2008 FCA 117 A-368-06
Once the Minister makes a ruling, the proper appeal procedure is to launch an appeal to the Tax Court of Canada within ninety (90) days from the date the Minister's decision is communicated to the appealing party. Proceedings cannot be commenced in the Federal Court asking it to review the Minister's determination. Furthermore, neither a Board of Referees nor an Umpire has jurisdiction to review the Minister's ruling with respect to insurability of employment.
Section 103 Employment Insurance Act
Rotopak International Compactors v. R., T-258-87, June 15, 1987 (F.C.T.D.)
Canada (A.G.) v. Kaur [1994], 167 N.R. 98 (F.C.A.) A-487-93
Canada (A.G.) v. Vautour, [1996] F.C.J. No. 1717 (F.C.A.)
Valentine v. Canada (A.G.), [2000] F.C.J. No. 619 (F.C.A.)
Sandhu v. Canada (A.G.), [2004] F.C.J. No. 609 (F.C.A.) A-340-03, A-341-03
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2010-06-18