Words and Phrases - "sciemment"
Canada (Attorney General) v. Bellil, 2017 FCA 104
An unemployed engineer spent 11 weeks in Tunisia. On his weekly Employment Insurance declarations he answered “no” to the question as to whether he was outside Canada, and was assessed a penalty under s. 38(1) of the Employment Insurance Act for making a statement that he “knew” to be false or misleading.
De Montigny JA found that the Social Security Tribunal, Appeals Division had committed an error requiring the case to be remitted for a fresh hearing when it had reversed the penalty on the grounds that the engineer had had no intent to defraud the system. He stated:
[T]he only requirement imposed by the legislature is that a claimant made a representation that the claimant “knew’’ was false or misleading, that is to say, with full knowledge of the facts. The absence of fraud or having integrity is irrelevant.
Locations of other summaries | Wordcount | |
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Tax Topics - Other Legislation/Constitution - Federal - Employment Insurance Act - Section 38 - Subsection 38(1) - Paragraph 38(1)(a) | intent to defraud irrelevant to knowingly making a false statement | 397 |