Summary of Issue: Appeals

Decision 76124 Full Text of Decision 76124

The claimant voluntarily left her employment with I. C. to return to school. At the same time she had a second job with S.T. where she worked from March 23, 2009 to June 11, 2009 and left that second job voluntarily with just cause with 162 insurable hours. Between June 28 and September 19, 2009, she accumulated 369 insurable hours with another employer and was laid off from this third employment. The claimant's applied for benefits and a claim was established on September 20, 2009. The Commission determined that the claimant required 455 insurable hours to be eligible for benefits and that she had not accumulated enough hours to qualify. In the present case the Umpire concluded that the insurable hours accumulated by the claimant in her part time employment for the period of March 23, 2009 to June 11, 2009, to wit 162 hours should be credited to her claim. The appeal by the Commission's is dismissed by the Umpire.

Decision A-0354.01 Full Text of Decision A-0354.01

A question concerning a claimant's number of hours of insurable employment must be determined by an authorized officer of the Canada Customs and Revenue Agency. Neither the Board of Referees, nor an Umpire, has jurisdiction to determine this question. Decision of the FCA in Haberman (A-0717.98) cited.

Decision A-0470.00 Full Text of Decision A-0470.00

Based on the FCA decision in Haberman (A-0717.98), the Umpire had no jurisdiction to decide the matter at issue, that is, the calculation of the number of hours worked by the claimant which must be decided by an officer of the Department of National Revenue.

Decision 51354 Full Text of Decision 51354

See summary indexed under FCA A-0354.01

Decision A-0110.99 Full Text of Decision A-0110.99

FCA held that matters concerning hours of insurable employment were matters of insurability for the Canadian Customs and Revenue Agency to decide and not for the BOR and Umpire who were limited to issues of entitlement. References made to FCA decisions in Hawryluk (A-0466.98) and Haberman (A-0717.98).

Decision A-0717.98 Full Text of Decision A-0717.98

The number of insurable hours is a question that shall be determined by an authorized officer of the Department of National Revenue. Neither the BOR and correlatively the Umpire had the jurisdiction to determine whether the claimant had a sufficient number of insurable hours in insurable employment to qualify for employment insurance benefits. Reference made to other FCA's decisions in Valentine (A-0241.98), Vautour (A-0733.98) and Kaur (A-0487.93).

Decision A-0466.98 Full Text of Decision A-0466.98

Making reference to FCA decision in Hoek (A-0089.99), the Court held that an insurability issue had to be determined by the Department of National Revenue (now the Canadian Customs and Revenue Agency). Neither the BOR or the Umpire had the jurisdiction to determine the number of hours in insurable employment.

Decision 47067A Full Text of Decision 47067A

See summary indexed under FCA A-0470.00

Decision A-0241.98 Full Text of Decision A-0241.98

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.

Decision 43357 Full Text of Decision 43357

See summary indexed under FCA A-0110.99

Decision 38886 Full Text of Decision 38886

See summary indexed under FCA A-0241.98

Decision 20023A Full Text of Decision 20023A

Refer to: A-0487.93

Decision A-0487.93 Full Text of Decision A-0487.93

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.

Decision 22871 Full Text of Decision 22871

The determination of whether employment is insurable employment is one for Revenue Canada and any appeal from the decisions of that Department must be made to the Tax Court of Canada. The Commission is bound by their finding. All it can do is await the decision of the Tax Court of Canada.