EMPLOYMENT INSURANCE |
Banwait v. M.N.R.
A-151-03
2004 FCA 11, Stone J.A.
14/1/04
5 pp.
Judicial review of Tax Court's decision adding 25 hours of insurable employment to 519 hours determined by M.N.R. to be total hours of insurable employment engaged in by applicant between September 2, 1997 and June 26, 1998--Tax Court applied Employment Insurance Regulations, s. 9.1: where paid on hourly basis, insurable employment number of hours actually worked--In order to qualify for benefits, applicant had to have at least 630 hours of insurable employment--Applicant contending, based on pay stubs, he had more than 630 hours and Tax Court Judge erred in conclusion--At hearing before Tax Court, respondent noted Minister had neglected to credit applicant with additional 25 hours of insurable employment--Tax Court Judge agreed and varied Minister's decision accordingly--Total of insurable hours became 544--Applicant still seeking credit for stand-by time--Evidence showing applicant paid for work actually done as crossing guard, and that he was given vacation pay credit and allowance for travelling--No evidence employer agreed to and in fact paid applicant in form of travelling allowance for standing by--No evidence vacation pay and travelling allowance counted by applicant's employer as time "actually worked"--Rather, they were percentages of regular pay for work actually performed and not as compensation for additional work performed by applicant--Application dismissed--Employment Insurance Regulations, SOR/96-332, s. 9.1 (as am. by SOR/97-31, s. 3).