| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
appeals |
|
Summary:
Insurability issues take one route, i.e., Revenue Canada and the Tax Court of Canada, and entitlement to benefits take another, i.e., the Commission, the BOR and the Umpire. The authority of the Commission to seek an insurability ruling and the insurability ruling itself are issues that should have been appealed before the Tax Court but that were not.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
jurisdiction |
|
Summary:
Insurability issues take one route, i.e., Revenue Canada and the Tax Court of Canada, and entitlement to benefits take another, i.e., the Commission, the BOR and the Umpire. The authority of the Commission to seek an insurability ruling and the insurability ruling itself are issues that should have been appealed before the Tax Court but that were not.
