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Employment Insurance Act - Part IV - Insurable Earnings and Collection of Premiums
Current Version of the Employment Insurance Act
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INSURABLE EARNINGS AND COLLECTION OF PREMIUMS
Objection and Review
| 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 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 or 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. |
| Extension of time to appeal | (1.1) Section 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1). |
| Communication of decision | (2) The determination of the time at which a decision on an appeal to the Minister under section 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 91 or an assessment that is the subject of an appeal under section 92;1996, c. 23, s. 103 ;1998, c. 19, s. 268. |
| 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 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. |
| Decisions and rulings final | (2) Except as otherwise provided in this Act, a decision of the Tax Court of Canada or the Minister and a ruling of an authorized officer under section 90 are final and binding for all purposes of this Act. |
| Allowance for attending appeal | (3) If, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the Court to attend before it on the consideration of the appeal and so attends, the person shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board. |
| Decision final | 105. The decision of the Tax Court of Canada under section 103 is final and, except for an appeal under the Federal Courts Act, is not subject to appeal to or review by any court. 1996, c. 23, s. 105; 2002. c.8, par. 182(1)(o); 2006. c. 11, s.19 |
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