Tax Court of Canada


Public Law

Social programs

Employment insurance

Individual failed burden of showing that Minister’s determination of his insurable hours was not accurate

Individual was employed for entity as delivery driver during crab season. Individual relied on his pay records indicating that he had 457 and 546 insurable hours for 2010 period and 2011 period respectively. Minister of National Revenue determined that individual’s pay records overstated number of hours worked by individual in relevant period for purpose of entitling him to claim employment insurance and increase his pensionable earnings. Minister determined that individual actually worked 447 hours for 2010 period and 446 hours in 2011 period. Investigation of entity had begun in 2009 when entity was suspected of falsifying records of employment for purpose of qualifying individuals for employment insurance benefits that they were not entitled to receive and company was ultimately convicted of offence in regard to this matter. Individual appealed Minister’s decisions with respect to 2010 and 2011 periods. Appeal dismissed. Individual provided no corroborating evidence for claims that he did odd jobs for entity before and after crab season and similar explanations had been given by others of entity’s alleged workers whose records of employment were found to be inaccurate – Individual failed burden of showing that Minister’s determination of his insurable hours was not accurate.

Carrier v. M.N.R. (2017), 2017 CarswellNat 2601, 2017 CarswellNat 3679, 2017 TCC 101, 2017 CCI 101, Robert J. Hogan J. (T.C.C. [Employment Insurance]).

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