The applicant sought judicial review of a decision by the Social Security Tribunal Appeal Division refusing leave to appeal a decision of the General Division.
The General Division had upheld the Canada Employment Insurance Commission's decision to deny maternity and parental benefits and impose a penalty for misrepresentation, finding the applicant lacked credibility and did not work for the alleged employer.
The applicant argued the General Division exceeded its jurisdiction by determining questions of insurable hours, which she claimed fell under the exclusive jurisdiction of the Canada Revenue Agency.
The Federal Court dismissed the application, holding that the Canada Revenue Agency's jurisdiction only arises if employment exists; because the tribunal found there was no employment whatsoever, no jurisdictional error occurred.
