EMPLOYMENT INSURANCE |
Canada v. Insurance Corp. of British Columbia
A-658-00
2002 FCA 104, Strayer J.A.
14/3/02
9 pp.
Application for judicial review of Tax Court of Canada (T.C.C.) decision holding respondent Insurance Corporation of British Columbia (ICBC) not responsible under Insurable Earnings and Collection of Premium Regulations (made under Employment Insurance Act, s. 108(1)(a), (f)) for withholding employment insurance premiums from amounts it transmitted to home care attendant--Home care attendant hired by insured motor vehicle accident victim to assist in day-to-day functions --Disbursements made as required, but ICBC did not withhold employment insurance premiums from amounts transmitted by it to home care attendant--Revenue Canada notified ICBC that, as employer, required to collect and remit employment insurance premiums--T.C.C. allowed appeal on basis ICBC could not be said to have "paid" home care attendant--Application dismissed--T.C.C. Judge gave unnecessarily narrow construction to word "paid" in Regulations, s. 10 when interpreted word to mean one only "pays" when one has legal obligation owed specifically to payee--Purpose of Regulations and statute authorizing them in part to facilitate collection of employment insurance premiums--Regulations, s. 10 and case law consistent with conclusion that "other person" can be considered to have "paid" someone else's employee without having legal obligation to that employee to do so--However, ICBC not subject to Regulations as created to carry on form of insurance business on behalf of Crown in right of British Columbia-- Common law principle and Interpretation Act, s. 17 to effect statutes do not bind federal or provincial Crown unless specifically stated in statute--Here, as Regulations do not mention or refer to their application to provincial Crown, they cannot apply to Crown in right of British Columbia--Here, ICBC must be taken to have been acting as agent of government when providing compensation to insured, and funds it administered in making payments must be taken to be property of provincial government--Therefore, federal Regulations applicable herein cannot be applied so as to bind provincial Crown agent, ICBC, to collect and pay out of provincial Crown funds employment insurance premiums in respect of home care attendant--Would have been simple matter for Parliament to have extended, or authorized Governor General to extend, application of Regulations, s. 10 to such governmental agencies, but did not do so--In circumstances, Interpretation Act, s. 17 determinative and Regulations, s. 10 cannot be taken to bind ICBC-- Interpretation Act, R.S.C., 1985, c. I-21, s. 17--Insurable Earnings and Collection of Premium Regulations, SOR/97-33, s. 10--Employment Insurance Act, S.C. 1996, c. 23, s. 108(1)(a), (f).