Canada ( Attorney General ) v. Taschuk
A-616-95
Décary J.A.
16/5/96
3 pp.
Application for judicial review of Umpire's decision overturning Board of Referees' decision affirming Employment and Immigration Commission's decision respondent not entitled to benefits and assessing penalty for having knowingly made 22 false statements-Respondent invested $6,000 and average 25 hours per week developing company while receiving benefits-Umpire erred in deciding taking of preliminary steps to start company involvement so minor Unemployment Insurance Regulations, s. 43(3) not applying-On authority of Canada (Attorney General) v. Jouan (1995), 122 D.L.R. (4th) 347 (F.C.A.) "most important, most relevant and most basic factor to be taken into account has to be, in all cases, the time spent"-Application allowed-Unemployment Insurance Regulations, C.R.C., c. 1576, s. 43(3).