EMPLOYMENT INSURANCE
Judicial review of Umpire’s decision (CUB53576A) determining written notes of insurance officer constituted decision of Canada Employment Commission (Commission), which triggered time limits for imposition of penalties established by Employment Insurance Act, s. 40—Applying ordinary, grammatical interpretation to Act, s. 40(b) showing clear intention Commission having 36 months to impose penalty from date claimant commits offending act or omission —No reference to when decision of Commission made—Only relevant consideration to establish time limits outlined in s. 40(b) is date on which Commission imposes penalty— Meaning of “impose”—Application allowed—Employment Insurance Act, S.C. 1996, c. 23, s. 40.
Canada (Attorney General) v. Kos (A‑99‑03, 2005 FCA 319, Malone J.A., judgment dated 28/9/05, 4 pp.)