| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
jurisdiction |
|
Summary:
The FCA has stated in a number of decisions [Johanne Lépine Desmarchais (A-0907.88), Balbir Kaur (A-0487.93)] that the Minister of National Revenue has the sole jurisdiction to decide the question of insurability of employment. If the claimant wishes to contest the Revenue Canada decision, this must be done before the Tax Court of Canada.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
errors in law |
excess of jurisdiction |
|
Summary:
The FCA has stated in a number of decisions [Johanne Lépine Desmarchais (A-0907.88), Balbir Kaur (A-0487.93)] that the Minister of National Revenue has the sole jurisdiction to decide the question of insurability of employment. If the claimant wishes to contest the Revenue Canada decision, this must be done before the Tax Court of Canada.
