| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| penalties |
imposed to employer |
|
|
Summary:
The claimant filed a claim for benefits on October 12, 2005. The Commission later determined that the claimant did not work for this employer and that the employer made false or misleading statements by issuing a false Record of Employment to the claimant. The Commission imposed a penalty to the employer. The Commission's representative indicated that the claimant received eleven "convenience Records of Employment" and that Revenue Canada determined that all of these employments were not insurable employments. The employer¿s appeal is dismissed by the Umpire
