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Disputes concerning s 90(1) of the ''EI Act'' including: | Disputes concerning s 90(1) of the ''EI Act'' including: | ||
# whether employment is insurable; | |||
# how long employment lasts, including the dates on which it begins or ends; | |||
# the amount of any insurable earnings; | |||
# how many hours an insured person has had insurable employment; | |||
# whether a premium is payable; | |||
# the amount of a premium payable; | |||
# who is the employer of an insured person; | |||
# whether employers are associated employers; or | |||
# what amount shall be refunded under s 96(4) - (10); | |||
Appeals of decisions by the CRA are made first to the Minister of National Revenue (within 90 days of being informed of the decision), and then to the Tax Court of Canada (''EI Act'', s 103). Tax Court decisions can be appealed to the Federal Court of Appeal under s 27 of the ''Federal Court Act'', RSC 1985, c. F-7. | |||
Workers with insurable earnings below $2,000 will have their premiums refunded. | Workers with insurable earnings below $2,000 will have their premiums refunded. | ||
== B. Qualifying Period == | == B. Qualifying Period == |
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