UNEMPLOYMENT INSURANCE |
Murphy v. M.N.R.
A-27-00
2001 FCA 181, Rothstein J.A.
4/6/01
5 pp.
Judicial review of Deputy Tax Court Judge's dismissal of appeal from Minister of National Revenue's decisions applicants excepted from insurable employment under Unemployment Insurance Act as applicants, employer not dealing with each other at arm's length--Act, s. 61(3) providing decision as to whether person employed in insurable employment made by MNR--Decisions initially made that applicants engaged in insurable employment in 1991, 1992 with Murphy Enterprises Ltd.--On July 23, 1993 decided employment not insurable as applicants not employed at arm's length as required by Act, s. 3(2)(c)-- Applicants applied under s. 61(3) for determination of question by Minister--Subsequently decided employment not insurable as no valid contract of service under employer/employee relationship, not employed at arm's length, not reasonable to assume would have entered into substantially similar arrangement had they not been related to employer--That decision unsuccessfully appealed to Tax Court--Application dismissed--(1) Nothing in either s. 3(2) or s. 61(3) indicating Minister may not reverse decision upon application by Commission, employee or employer--If new facts brought to Minister's attention, may decide differently as to insurable employment--Clear inference Minister obtained new information causing him to conclude applicants not engaged in insurable employment--(2) Minister not having obligation to call evidence in support of assumptions in reply to notice of appeal--Onus on appellant to refute assumptions advanced by Minister in pleading--No obligation on Minister to prove assumptions unless, until questioned by appellant in evidence--(3) Deputy Tax Court Judge not erring in concluding applicants not refuting Minister's assumptions--Deputy Judge extensively canvassed evidence, made numerous detailed findings against applicants--Unemployment Insurance Act, R.S.C., 1985, c. U-1, ss. 3 (as am. by S.C. 1990, c. 40, s. 2), 63 (as am. idem, s. 37).