127. [Repealed, 2005, c. 34, s. 64]
128. [Repealed, 2005, c. 34, s. 64]
129. When an employer, claimant or other person gives the Commission written, oral or documentary evidence required for the proper determination of the entitlement of a claimant to benefits, the giving of the evidence is an occasion of qualified privilege.
- 1996, c. 23, s. 129;
- 2012, c. 19, s. 249.
130. If, because of the failure or neglect of any person to comply with this Act or the regulations, another person loses the right to claim, in whole or in part, any benefits to which the person would otherwise be entitled, the Commission may nevertheless pay the benefits.
Marginal note:Question under section 90
131. (1) If a question specified in section 90 arises in any legal proceedings, the justice, judge or court before whom it arises shall
(a) refer the question to an authorized officer of the Canada Revenue Agency under that section and defer further proceedings until the officer’s ruling is received, if the question has not been decided by the authorized officer; and
(b) on receipt of the ruling, proceed with the hearing and judgment of the legal proceedings.
Marginal note:Deferral of judgment
(2) If an appeal has been made under section 91 or 103, the justice, judge or court shall defer judgment until
(a) a decision of the Minister of National Revenue is received, in the case of an appeal under section 91; or
(b) a decision of the Tax Court of Canada is received, in the case of an appeal under section 103.
- 1996, c. 23, s. 131;
- 1999, c. 17, s. 135;
- 2005, c. 38, s. 138.
Marginal note:Question for Commission
132. (1) If a question that could be decided by the Commission arises in any legal proceedings, the justice, judge or court before whom the question arises shall refer the question to the Commission and defer further proceedings until the Commission’s decision is received.
Marginal note:Appeal pending
(2) If an appeal from a decision of the Commission, or a person authorized by the Commission, is pending on the question arising in any legal proceedings, the justice, judge or court before whom the question arises shall defer further proceedings until the appeal decision is received.
Marginal note:Receipt of decision
(3) On receipt of the decision, the justice, judge or court shall proceed with the hearing and judgment and, in any proceedings under this Act, the decision is conclusive except in accordance with the Federal Courts Act.
- 1996, c. 23, s. 132;
- 2002, c. 8, s. 182.
- Date modified: