| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
Revenue Canada Rulings |
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Summary:
Upon a request from the Commission, the Canada Revenue Agency (CRA) ruled that the claimant's employement was not insurable. The jurisprudence has well established that the Minister of National Revenue, through the CRA, has the exclusive jurisdiction to determine issues of insurable employment and that a CRA ruling can only be appealed to the Tax Court of Canada. The Commission, Boards of Referees and Umpires have no jurisdiction to deal with this issue.
