Section 103 — Employment Insurance Act: Appeal to the Tax Court of Canada

The Commission or a person affected by a decision on an appeal to the Minister under section 91 or 92 may appeal from the decision to the Tax Court of Canada in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder within 90 days after the decision is communicated to the Commission or the person, or within such longer time as the Court allows on application made to it within 90 days after the expiration of those 90 days. Section 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1). The determination of the time at which a decision on an appeal to the Minister under section 91 or 92 is communicated to the Commission or to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act . On an appeal, the Tax Court of Canada may vacate, confirm or vary a decision on an appeal under section 91 or an assessment that is the subject of an appeal under section 92; in the case of an appeal under section 92, may refer the matter back to the Minister for reconsideration and reassessment; shall notify in writing the parties to the appeal of its decision; and give reasons for its decision but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.