Federal Appeal


Entitlement to per diem rate of remuneration sufficient to meet employment test

Minister of National Revenue determined that two committee members engaged in pensionable employment under Canada Pension Plan while members of Ontario Judicial Appointments Committee established under Courts of Justice Act (Ont.). Ontario, responsible for remunerating members of committee, successfully appealed. Minister’s appeal allowed. Mandate of committee to recruit, interview and recommend to Attorney General suitable and qualified candidates for appointment as judges to Ontario Court of Justice. Committee

independent of Ministry of Attorney General and provincial government and members not employees but rather holders of an office. They were paid for each day on which they rendered services. Number of days on which services required unpredictable, varying with number of judicial vacancies. Pursuant to Canada Pension Plan definition of “office” and regulations, member of committee engaged in pensionable employment if position carries entitlement to “fixed or ascertainable stipend or remuneration”. Legal entitlement to per diem rate of remuneration established in advance sufficiently “fixed or ascertainable” to meet test.

M.N.R. v. Ontario

(Nov. 16, 2011, F.C.A., Nadon, Sharlow and Dawson JJ.A., File No. A-72-11; A-73-11) 210 A.C.W.S. (3d) 275 (6 pp.).

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