Insurable Employment

II. Principles of Law

(d) Determination of Whether Employment is Insurable

The legislation provides that any questions concerning the insurability of employment are to be determined by the Minister of National Revenue.

Section 90 Employment Insurance Act Employment Insurance Act

The Commission may request such a ruling at any time, but a request by any other person must be made before June 30 following the year to which the question relates.

Subsection 90(2) Employment Insurance Act Employment Insurance Act

The question as to whether and for how long a claimant has been in insurable employment is one which neither a Board of Referees nor an Umpire has jurisdiction to decide. The legislation specifically states that such a question shall be determined by an authorized officer of the Department of National Revenue.

Canada (A.G.) v. Kaur [1994], 167 N.R. 98 (F.C.A.) A-487-93 Judgment Of The Federal Court Of Appeal
Canada (A.G.) v. Vautour, [1996] F.C.J. No. 1717 (F.C.A.)
Valentine v. Canada (A.G.), [2000] F.C.J. No. 619 (F.C.A.)
Canada (A.G.) v. Hawryluk, A-466-98, June 29, 2000 (F.C.A.) Judgment Of The Federal Court Of Appeal
Canada (A.G.) v. Tuomi, A-110-99, September 25, 2000 (F.C.A.) Judgment Of The Federal Court Of Appeal
Canada (A.G.) v. Haberman, A-717-98, July 21, 2000 (F.C.A.) Judgment Of The Federal Court Of Appeal
Canada (A.G.) v. Thiara, A-778-00, December 10, 2001 (F.C.A.) Judgment Of The Federal Court Of Appeal
Canada (A.G.) v. Didiodato, [2002] F.C.J. No. 1321 (F.C.A.) A-354-01 Judgment Of The Federal Court Of Appeal
Sandhu v. Canada (A.G.), [2004] F.C.J. No. 609 (F.C.A.) A-340-03 Judgment Of The Federal Court Of Appeal, A-341-03 Judgment Of The Federal Court Of Appeal
Canada (A.G.) v. Romano, 2008 FCA 117 A-368-06 Judgment Of The Federal Court Of Appeal

Once the Minister makes a ruling, the proper appeal procedure is to launch an appeal to the Tax Court of Canada within ninety (90) days from the date the Minister's decision is communicated to the appealing party. Proceedings cannot be commenced in the Federal Court asking it to review the Minister's determination. Furthermore, neither a Board of Referees nor an Umpire has jurisdiction to review the Minister's ruling with respect to insurability of employment.

Section 103 Employment Insurance Act Employment Insurance Act

Rotopak International Compactors v. R., T-258-87, June 15, 1987 (F.C.T.D.)
Canada (A.G.) v. Kaur [1994], 167 N.R. 98 (F.C.A.) A-487-93 Judgment Of The Federal Court Of Appeal
Canada (A.G.) v. Vautour, [1996] F.C.J. No. 1717 (F.C.A.)
Valentine v. Canada (A.G.), [2000] F.C.J. No. 619 (F.C.A.) 
Sandhu v. Canada (A.G.), [2004] F.C.J. No. 609 (F.C.A.) A-340-03, A-341-03

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