Kerrin Rodrigues

The appellant appealed the assessment of his 2019 taxation year, arguing the Minister improperly rejected a late-filed election to opt out of Canada Pension Plan contributions on his self-employment income.

The Tax Court dismissed the appeal, holding that the Minister's refusal to accept the late-filed election was a discretionary decision.

Applying the Supreme Court's reasoning in Dow Chemical, the Court concluded it lacked jurisdiction to review discretionary decisions, which must be challenged via judicial review in the Federal Court.

The appellant appealed a decision of the Minister determining that his employment outside Canada for two foreign companies was not insurable employment.

The Minister concluded the employers did not have a place of business in Canada.

The Tax Court of Canada allowed the appeal, finding that the foreign employers maintained a place of business in Vancouver where employees regularly worked and reported, satisfying the requirements of section 5 of the Employment Insurance Regulations.