EMPLOYMENT INSURANCE |
Budget Propane Corp. v. M.N.R.
A-648-00
2002 FCA 51, Evans J.A.
5/2/02
3 pp.
Judicial review of Tax Court's refusal to order Mr. Raymer, intervener in appeal from M.N.R.'s decision Raymer employee of applicant for pensionable employment and employment insurance purposes, to produce 1996 to 1999 inclusive income tax returns--Application dismissed-- Raymer not party to appeal, but intervener--Consequently Tax Court of Canada Rules of Procedure respecting Employment Insurance Act, s. 18(8) of no assistance to applicant--No case law or statute authorizing Tax Court to order intervener to produce tax returns--Tax Court of Canada Rules of Procedure respecting Employment Insurance Act, SOR/90-690 (as am. by SOR/98-8, s. 2), s. 18(8).
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