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Employment Insurance Regulations (SOR/96-332)

Regulations are current to 2024-05-01 and last amended on 2023-12-08. Previous Versions

  •  (1) Subject to subsection (2), where a request is made to an officer of the Canada Customs and Revenue Agency under paragraph 90(1)(a), (b), (c) or (d) of the Act for a ruling on the question of whether a claimant is or was employed in insurable employment for any number of hours in a particular period of employment or alleged employment, no benefits are payable in respect of any hour that is the subject of the ruling until the later of

    • (a) the day on which the officer's ruling on the question becomes final; and

    • (b) the day on which

      • (i) where an appeal from the ruling of that officer is made to the Minister of National Revenue, the decision of the Minister becomes final,

      • (ii) where an appeal from the decision of the Minister of National Revenue is filed with the Tax Court of Canada pursuant to section 103 of the Act, the decision of the Tax Court becomes final,

      • (iii) where an application is made to the Federal Court of Appeal pursuant to section 28 of the Federal Courts Act to review and set aside the decision of the Tax Court of Canada, the decision of the Federal Court of Appeal becomes final, or

      • (iv) if an application is made to the Supreme Court of Canada for leave to appeal from the decision of the Federal Court of Appeal, the final decision of the Supreme Court of Canada is given.

  • (2) Subsection (1) does not apply if the claimant qualifies to receive benefits under the Act on the basis of hours of insurable employment other than the hours that are the subject of the application.

  • 2002, c. 8, s. 182
  • SOR/2003-43, s. 4

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