EMPLOYMENT INSURANCE |
Canada (Attorney General) v. National Bank of Canada
A-175-02
2003 FCA 242, Létourneau J.A.
29/5/03
7 p.
Judicial review of Tax Court of Canada decision finding that remuneration received by National Bank of Canada employee did not constitute insurable earnings within meaning of Employment Insurance Act, s. 2(1) and Insurable Earnings and Collection of Premiums Regulations--Remuneration paid under short- and long-term disability insurance plan from November 1997 to November 1998--Payments, in form of weekly allowance, made on behalf of respondent by Financière Manuvie (Manuvie)--Application allowed-- Université Laval v. M.N.R. (2002), 300 N.R. 294 (C.A.F.) applied--Number of indicia found in that case exist herein-- Like contract between Université Laval and Assurance-Vie Desjardins, contract between respondent and Manuvie ASO contract, i.e. for administrative services only, not insurance contract in normal sense of term--Manuvie not acting as insurer, but rather as administrator of respondent's group insurance plan--In addition, group insurance plan entirely funded by respondent--Lastly, respondent and employee bound and governed by employment contract during period of disability--Fact that cheques issued by Manuvie in its role as administrator of group insurance plan not in any way changing the financial reality: amounts representing benefits paid to claimant paid by employer--Although individual's eligibility for benefits under plan not directly determined by respondent, Manuvie agent of respondent in this regard, and accordingly decision of Manuvie as to eligibility for benefits, in fact and in law, decision of employer--Benefits were therefore benefits paid by respondent "in respect of such employment", and therefore insurable earnings--Employment Insurance Act, S.C. 1996, c. 23, s. (2)--Insurable Earnings and Collection of Premiums Regulations, SOR/97-33.