[2012] 2 F.C.R. D-3
Pensions
Appeals from Tax Court of Canada (T.C.C.) decision (2011 TCC 23) allowing appeal from Minister of National Revenue’s determinations that two former members of Ontario Judicial Appointments Committee engaged in pensionable employment under Canada Pension Plan, R.S.C., 1985, c. C-8—Individuals in question not employees but holders of office—Remuneration consisting of amount paid for each day on which services rendered—By combined operation of Act, s. 6, definition of “office” in s. 2, Canada Pension Plan Regulations, C.R.C., c. 385, s. 24, Committee member engaged in pensionable employment if position carrying entitlement to “fixed or ascertainable stipend or remuneration”—Whether entitlement to remuneration based on stated amount of money for each day of service considered “fixed or ascertainable”—T.C.C. wrongly concluding that because not possible to determine number of days of service member of Committee would be required to render, member’s remuneration neither fixed nor ascertainable—Nothing in language of definition of “office” in Act, s. 2 read in statutory context justifying interpreting phrase “fixed or ascertainable” to require advance determination of total remuneration for particular year—Legal entitlement to per diem rate of remuneration established in advance sufficiently “fixed or ascertainable” to meet statutory test—Appeals allowed.
Canada (National Revenue) v. Ontario (A-72-11, A-73-11, 2011 FCA 314, Sharlow J.A., judgment dated November 16, 2011, 4 pp.)