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Bill C-324

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2nd Session, 36th Parliament,
48 Elizabeth II, 1999

The House of Commons of Canada

BILL C-324

An Act to amend the Employment Insurance Act (determination of insurable employment)

1996, c. 23; 1997, c. 26; 1998, cc. 19, 21; 1999, c. 17

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1. The Employment Insurance Act is amended by adding the following after section 89:

Determi-
nation

89.1 (1) The Commission shall determine whether a person is or was employed in insurable employment in the following cases:

    (a) the person has presented a claim for benefit under this Act; or

    (b) the person or the employer or purported employer of that person has requested a determination by the Commission.

Represen-
tation

(2) The Commission shall afford any person who may be affected by the application under subsection (1) an opportunity to furnish information and to make representations to protect his interest.

Notification

(3) The Commission shall, with all due dispatch, determine the question raised by the application and shall thereupon notify any person affected.

Appeal

89.2 (1) A person affected by the decision of the Commission or the employer or purported employer of that person may, within ninety days after the decision under subsection (1) is communicated to him, appeal from the decision to the Minister.

Decision

(2) The Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision.

2. Paragraph 90(1)(a) of the Act is repealed.

3. Subsection 96(2) of the Act is replaced by the following:

Refund - ap peal decision

(2) If an amount on account of a premium has been deducted from the remuneration of a person during a year, or has been paid by an employer with respect to a person employed by the employer during a year, and by a decision on an appeal under section 89.2 , 91, 92 or 103 it is decided that the amount so deducted or paid exceeds the amount required to be deducted or paid, or should not have been deducted or paid, the Minister shall refund the excess amount or the amount that should not have been deducted or paid if the person or the employer applies in writing to the Minister within 30 days after the decision is communicated to the person or employer, as the case may be.

4. Section 103 of the Act is replaced by the following:

Appeal to the Tax Court of Canada

103. (1) The Commission or a person affected by a decision on an appeal to the Minister under section 89.2 , 91 or 92 may appeal from the decision to the Tax Court of Canada in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder within 90 days after the decision is communicated to the Commission ot the person, or within such longer time as the Court allows on application made to it within 90 days after the expiration of those 90 days.

Communica-
tion of decision

(2) The determination of the time at which a decision on an appeal to the Minister under section 89.2 , 91 or 92 is communicated to the Commission or to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act.

Decision

(3) On an appeal, the Tax Court of Canada

    (a) may vacate, confirm or vary a decision on an appeal under section 89.2 or 91 or an assessment that is the subject of an appeal under section 92;

    (b) in the case of an appeal under section 92, may refer the matter back to the Minister for reconsideration and reassessment; and

    (c) shall without delay notify in writing the parties to the appeal of its decision and reasons.

5. Subsection 104(1) of the Act is replaced by the following:

Authority to decide questions

104. (1) The Tax Court of Canada and the Minister have authority to decide any question of fact or law necessary to be decided in the course of an appeal under section 89.2 , 91 or 103 or to reconsider an assessment under section 92 and to decide whether a person may be or is affected by the decision or assessment.

6. Paragraph 108(1)(n) of the Act is replaced by the following:

    (n) regulating the procedure to be followed in making rulings or deciding appeals under sections 89.2 to 92;