Canada ( Attorney General ) v. Kaur
A-487-93
Stone J.A.
8/2/94
5 pp.
Application to review Umpire's decision in respect of respondent's claim for benefits -- In 1989, respondent submitted claim for benefits supported by two records of employment-Claim assessed and payments commenced on basis respondent in insurable employment for total of twenty weeks during two periods of employment -- Minister ruling, pursuant to Unemployment Insurance Act, s. 61(3), first period of employment not insurable because respondent not paid any wages by employer -- Board of Referees allowed appeal therefrom -- On further appeal, Umpire directing respondent's statement of account be placed before Minister-Minister confirming employment not insurable -- Umpire concluded Minister's decision unlawful and confirmed Board's decision-Ruling within Minister's exclusive jurisdiction -- Open to respondent to either dispute ruling under s. 61(3) or appeal to Tax Court under s. 70 -- S. 71 rendering Minister's s. 61 determination final and binding unless reversed or varied by Tax Court -- Powers under ss. 70(2), 71(1) enabling Tax Court to resolve any dispute of factual nature, and to reverse, affirm or vary Minister's determination -- Application allowed -- Matter referred back to Umpire for redetermination on basis neither Board of Referees nor Umpire had jurisdiction to review issue of insurability of employment or Minister's rulings thereon -- Unemployment Insurance Act, R.S.C., 1985, c. U-1, ss. 61(3) (as am. by S.C. 1990, c. 40, s. 37), 70(2) (as am. by R.S.C., 1985 (4th Supp.), c. 51, s. 23), 71(1).