Date: 19971028
Docket: 97-1502-UI
BETWEEN:
MANMOHAN RAI,
Appellant,
and
THE MINISTER OF NATIONAL REVENUE,
Respondent.
Reasons for Judgment
Beaubier, J.T.C.C.
[1] This is an application by the Respondent to dismiss an appeal under the Employment Insurance Act on the basis that it was filed after the 90-day period specified in Section 103. The letter of determination is dated May 2, 1997. The form of appeal is dated June 23, 1997, but it apparently was sent to "Canada Employment Centre" or to the Department of National Revenue. It is quite obvious from the material on file that the Appellant, or whoever filled out the form, has a very limited English vocabulary, which at times is simply wrong. Thus the mistaken addressee is completely understandable.
[2] Revenue Canada stamped two dates of receipt on the appeal form - June 30, 1997 and July 4, 1997. The form referred to the employment period as being in 1997, not 1994 which is the correct year. Again, 1997 is likely a slip of the pen which is a common mistake. However, this mistake may have caused the difficulties in Revenue Canada's offices and account for the delay in forwarding it to the Tax Court of Canada.
[3] Revenue Canada finally forwarded the form to the Tax Court of Canada, and the Tax Court of Canada received it on August 15, 1997. Section 103 of the Employment Insurance Act states that the appeal must occur "within 90 days after the decision is communicated to the person." Paragraph 20(1.1)(h.1) of the Tax Court of Canada Act states that the Rules of the Tax Court shall state when it is communicated. Sub-rule 5(2), Employment Insurance Act Appeals, states that "in the absence of evidence to the contrary, the date of mailing is that date specified on the person's determination or decision." That date is May 2, 1997.
[4] The Appellant addressed the form of appeal to
Canada Employment Centre,
386 Ellis Street,
Penticton, B.C.
V2A 8E9
so far as can be determined and in so doing used an Application for Determination Form (CPT101 Rev.91).
[5] In fact, on the evidence no appeal was ever prepared by the Appellant to the Tax Court of Canada. Revenue Canada and the Tax Court treated the Appellant's form in the best way that they could to give the Appellant his day in Court.
[6] Unfortunately, try as one might, the Appellant's form of appeal cannot be interpreted to have been filed in the Tax Court of Canada within 90 days. In these circumstances, the motion is granted and the appeal is quashed.
Signed at Ottawa, Canada, this 28th day of October, 1997.
"D.W. Beaubier"
J.T.C.C.