EMPLOYMENT INSURANCE |
Université Laval v. M.N.R.
A-207-00
2002 FCA 171, Décary J.A.
3/5/02
14 pp.
Application for judicial review of Tax Court of Canada decision determining benefits received by Université Laval employee under wage loss indemnity plan constitute insurable earnings within meaning of Unemployment Insurance (Collection of Premiums) Regulations, s. 3 and Insurable Earnings and Collection of Premiums Regulations, s. 2-- T.C.C. upholding assessments made by MNR--Amount at issue over $300,000--Insurance policy refers to insurer as "administrator" and to Université as "insured"--In group insurance policies, named insured in fact representing all beneficiary employees--Regulations, s. 2(3) excluding from insurable earnings items that presumably would have been included had they not been excluded--Case can be disposed of on basis of s. 2(3), referring to "wage loss indemnity payment made. . .by a party other than the employer"--By using words "by a party other than the employer", subsection providing for distinction between wage loss indemnity payments made by employer, which would be included in insurable earnings, and wage loss indemnity payments made by insurer, which would be excluded from insurable earnings in same way supplement paid by employer excluded-- Regulations, s. 2(3)(d) in effect codifying decisions of this Court--Issue whether payments in this case made by employer or third party insurer--Employer determining eligibility for benefits and signing cheques--Wage loss insurance benefits paid by employer under employment contract therefore insurable earnings--Application dismissed --Unemployment Insurance (Collection of Premiums) Regulations, C.R.C., c. 1575, s. 3 (am. by SOR/95-593)-- Insurable Earnings and Collection of Premiums Regulations, SOR/97-33, s. 2.