| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
jurisdiction |
|
Summary:
Employment ruled not insurable (due to nonpayment of wages) by Minister of National Revenue. Ruling overturned by the Board and the Umpire. In our view, the making of the ruling was within the exclusive jurisdiction of the Minister. This was made clear by this Court in LÉPINE-DESMARCHAIS.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
appeals |
|
Summary:
The making of the ruling was within the exclusive jurisdiction of the Minister. It bound both the Board and the Umpire. It was open to the claimant either to dispute the ruling pursuant to ss. 61(3) itself or to pursue an appeal against it to the Tax Court of Canada pursuant to s. 70.
