The employer successfully applied for unemployment insurance premium reductions for 1974, 1975, and 1976.
In 1977, an officer of the Unemployment Insurance Commission rejected the application for that year and retroactively revoked the reductions granted for the previous three years.
The employer sought review of the revocation.
The Federal Court of Appeal held that the officer exercised a quasi-judicial function and lacked the express power to revoke previous decisions.
The Supreme Court of Canada dismissed the Commission's appeal, confirming that the statutory scheme and regulations did not permit the Commission or its officers to retroactively and suo motu revoke premium reductions previously granted.
