UNEMPLOYMENT INSURANCE |
Murphy v. M.N.R.
A-380-99
2002 FCA 400, Létourneau J.A.
22/10/02
5 pp.
Judicial review of Tax Court's dismissal of applicant's appeal of MNR's determination regarding applicant's insurable employment--Applicant shellfisher receiving unemployment benefits--Reports that employer issuing false records of employment--Request for ruling on applicant's insurable employment--Revenue Canada Rulings Officer conducting investigation --HRDC investigating officer also conducting investigation--Rulings officer attending meetings led by investigating officer with representatives of deemed employer --Rulings Officer's determination resulting in decrease in number of insurable weeks and amount of insurable earnings originally claimed--Tax Court making same determination-- Applicant attacking legitimacy of alleged common investigation carried on by Rulings Officer, investigating officer--Application dismissed--Pursuant to Unemployment Insurance Act, s. 71(1) Minister and Tax Court have authority to decide questions of fact or law regarding matters of insurability--Proceedings before Tax Court in nature of trial at first instance--Judge can collect and consider all relevant evidence--Tax Court not considering Revenue Canada Rulings Officer's investigation improper--Tax Court Judge conducting own review and not limiting it to findings of Rulings Officer--No grounds for attacking process followed --Unemployment Insurance Act, S.C. 1996, c. 23, s. 71(1).