| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| penalties |
earnings |
banking hours |
|
Summary:
A penalty was imposed on the claimant and the employer for connivance. The Court was of the opinion that the Umpire was justified in intervening because the BOR had not considered the arguments and the evidence presented to it. The Court returned the file to the Board so that it could rule on the issues of the disparity between the penalty imposed on the claimant and that imposed on the employer and the precarious physical or financial well-being of the claimant.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
rate of benefit |
computation |
|
Summary:
The claimant banked the hours that he worked on a part-time basis to create full work weeks that were reported on his Record of Employment. The Court held that when the Minister of National Revenue has rendered his decision on an issue relating to the insurability of an employment and no appeal has been filed with the Tax Court of Canada, the decision becomes final and is binding on the Commission. The Umpire erred in ordering the Commission to revamp the request to the Minister for a ruling.
