Employment Insurance Act

Marginal note:Question under section 90

• 131 (1) If a question specified in section 90 arises in any legal proceedings, the justice, judge or court before whom it arises shall

  • (a) refer the question to an authorized officer of the Canada Revenue Agency under that section and defer further proceedings until the officer’s ruling is received, if the question has not been decided by the authorized officer; and

  • (b) on receipt of the ruling, proceed with the hearing and judgment of the legal proceedings.

• Marginal note:Deferral of judgment

  (2) If an appeal has been made under section 91 or 103, the justice, judge or court shall defer judgment until

  • (a) a decision of the Minister of National Revenue is received, in the case of an appeal under section 91; or

  • (b) a decision of the Tax Court of Canada is received, in the case of an appeal under section 103.