Toronto, Ontario, October 28, 2005
PRESENT: THE HONOURABLE MR. JUSTICE O'KEEFE
BETWEEN:
MINISTER OF HUMAN RESOURCES DEVELOPMENT
and
REASONS FOR ORDER AND ORDER
O'KEEFE J.
[1] This is an application for judicial review of a decision by the Canada Pension Plan/Old Age Security Review Tribunal (the "Review Tribunal") dated January 14, 2005, wherein it was determined that the respondent had returned the forms within the time allowed under the Old Age Security Act, R.S.C. 1985, c. O-9 (the "Old Age Security Act") and was therefore entitled to receive Guaranteed Income Supplement ("GIS") benefits that were calculated based on her statements of estimated income for the 2002 and 2003 calendar years.
[2] The applicant seeks an order setting aside the decision of the Review Tribunal and referring the matter to a different panel of the Review Tribunal.
Background
[3] On June 7, 2001, the University of Calgary granted the respondent a leave of absence from her employment as a cleaner so that she could attend to her ill husband in Montreal. The respondent was granted a paid leave of absence from June 7, 2001 to August 8, 2001 and an unpaid leave of absence from August 9, 2001 to August 10, 2002.
[4] On May 8, 2002, the University of Calgary granted the respondent an additional six months of unpaid leave of absence. Thus, her leave of absence was extended until March 11, 2003.
[5] On November 1, 2002, the applicant received the respondent's application for an Old Age Security Pension (the "Old Age Security Pension").
[6] On March 12, 2003, the University of Calgary wrote to the respondent to inform her that her unpaid leave of absence could not be extended. Also, the University of Calgary advised that because the respondent had not reported to work on March 11, 2003 or advised the university of other arrangements, the respondent's employment was terminated effective March 11, 2003.
[7] On April 3, 2003, the applicant sent application forms for Guaranteed Income Supplement ("GIS") benefits to the respondent.
[8] On May 7, 2003, the applicant received two completed GIS applications from the respondent, one for the payment period from July 2002 to June 2003 and the other for the payment period from July 2001 to June 2002. Under subsection 11(7) of the Old Age Security Act, benefits cannot be paid more than 11 months before the month in which the application is received. Since the respondent's GIS applications were received in May 2003, the respondent was not eligible for GIS benefits prior to June 2002.
[9] In a letter dated May 12, 2003, the applicant advised the respondent that her applications for the Old Age Security Pension and GIS had been approved for an effective start date of June 2002. The applicant used the respondent's income for the 2000 calendar year to calculate her GIS benefits for the payment period of June 2002, and the respondent's income for the 2001 calendar year to calculate her GIS benefits for the payment period from July 2002 to June 2003.
[10] The letter dated May 12, 2003 was sent to the respondent along with forms for statements of estimated income for the 2002 and 2003 calendar years. Statements of estimated income are used to determine the amount of additional benefits to be granted to a pensioner who has retired from employment. It is not explained in the applicant's file why these forms were forwarded to the respondent. However, the forms may have been sent because the respondent had earnings from employment in 2001 but none in 2002.
[11] On July 2, 2003, the respondent completed the statements of estimated income for the 2002 and 2003 calendar years (the "statements of estimated income"). On these forms she indicated a retirement date of January 1, 2006. On July 16, 2003, the applicant received the statements of estimated income.
[12] On September 18, 2003, the applicant returned the statements of estimated income to the respondent with a questionnaire to clarify the date of retirement.
[13] On October 21, 2003, the respondent returned the questionnaire to the applicant, indicating a date of retirement of June 7, 2001. The respondent also submitted letters from the University of Calgary confirming the dates of her leave of absence and her termination of employment effective March 11, 2003.
[14] On November 17, 2003, the applicant wrote to the respondent advising her that the statements of estimated income would not be accepted as they were submitted after the deadline of June 30, 2003.
[15] On January 2, 2004, the respondent wrote to the applicant requesting reconsideration of the applicant's decision not to accept the statements of estimated income. She explained that her delay in submitting the forms was due to a language barrier and her husband's illness and death.
[16] On January 14, 2004, the applicant wrote to the respondent upholding the prior decision to refuse to accept the statements of estimated income.
[17] On March 27, 2004, the respondent appealed this decision to the Review Tribunal. The appeal was heard on November 8, 2004. The Review Tribunal issued a decision allowing the appeal on January 14, 2005.
Reasons of the Review Tribunal
[18] The issue before the Review Tribunal was whether the statement of estimated income for 2002 should be accepted. Since the respondent had not indicated a date of retirement on her GIS application forms, the Minister arbitrarily chose July 7, 2001 as the respondent's retirement date. Based on that date, the Minister took the position that pursuant to the Old Age Security Act, the deadline for returning the forms was June 30, 2003. The respondent had missed that deadline by 16 days.
[19] The Review Tribunal found that the respondent had not in fact retired on July 7, 2001. The respondent had every intention of returning to work, but did not return to work on March 11, 2003 at the end of her leave of absence. The Review Tribunal found that the respondent retired on March 11, 2003, and in accordance with subsections 14(2) and (5)(b) of the Old Age Security Act, the deadline to return the forms was July 16, 2004. The respondent had therefore returned her forms within the time allowed.
Issues
[20] The applicant raised the following issues:
1. Did the Review Tribunal act without jurisdiction by deciding on an issue in relation to income or in relation to income of a particular source or sources, contrary to subsection 28(2) of the Old Age Security Act?
2. Did the Review Tribunal err in law in finding that the respondent ceased to hold her employment in March 2003 and that the relevant statements of estimated income were filed within the time allowed under the Old Age Security Act and should be used to calculate the respondent's GIS benefits during the relevant payment periods?
Applicant's Submissions
[21] The applicant submitted that the standard of review applicable to an excess of jurisdiction or an error of law by a tribunal is correctness (see Canada (Minister of Human Resources Development) v. Heaman, 2004 FC 1155 at paragraph 5, and Canada (Minister of Human Resources Development) v. Dublin Estate, 2004 FC 1184 at paragraph 8).
[22] The applicant submitted that the Review Tribunal exceeded its jurisdiction by deciding on the issue of the respondent's income. One of the respondent's grounds of appeal was whether the respondent's GIS benefits should be calculated based on the income in the statements of estimated income. The applicant submitted that this ground of appeal related to income, and therefore the Review Tribunal should have transferred the appeal to the Tax Court of Canada pursuant to subsection 28(1) of the Old Age Security Act.
[23] Further, the applicant submitted that the Review Tribunal made errors of law with respect to: (1) the date that the respondent ceased to hold her employment, and (2) the relevant statements of estimated income, deadlines and payment periods.
[24] Scenario #1: Respondent ceased holding employment in August 2001
The applicant submitted that the Review Tribunal erred by finding that the respondent ceased holding her employment in March 2003. The applicant submitted that according to section 13 of the Old Age Security Regulations, C.R.C., c. 1246 (the "Old Age Security Regulations"), the respondent ceased holding employment in August 2001, because that was the last month that she received income from her employment.
[25] Based on a date of August 2001 for ceasing employment, the applicant submitted that the respondent's GIS benefits for the June 2002 payment period should be calculated based on a statement of estimated income for 2001. The applicant submitted that the deadline to file this statement was June 30, 2003, pursuant to subsection 14(2) of the Old Age Security Act.
[26] Based on a date of August 2001 for ceasing employment, the applicant submitted that the respondent's GIS benefits for the July 2002 to June 2003 payment period should be calculated based on a statement of estimated income for 2002. The applicant submitted that the deadline to file this statement was June 30, 2003, pursuant to paragraph 14(5)(a) of the Old Age Security Act.
[27] Scenario #2: Respondent ceased holding employment in March 2003
If this Court determines that the Review Tribunal correctly decided that the respondent ceased holding her employment in March 2003, the applicant submitted that the Review Tribunal erred in holding that such date enabled her to submit after June 30, 2003, the statements of estimated income for 2002 and 2003. The applicant submitted that no statement of estimated income can be used for months during the payment period that are either prior to, or in the same month the applicant ceased to hold employment (Old Age Security Act section 2 "income", sections 10, 11, 12 and subsection 14(7)). If the respondent ceased holding employment in March 2003, the applicant submitted that GIS benefits for the June 2002 payment period should be calculated based on a statement of income for 2000, and GIS benefits for the period of July 2002 to March 2003 should be calculated based on a statement of income for 2001.
[28] The applicant also made the following submissions regarding payment periods after March 2003, the date of retirement:
1. Pursuant to subsection 14(2) of the Old Age Security Act, GIS benefits for the April 2003 to June 2003 payment period can be based on a statement of estimated income for 2003 if the statement is received before the end of the following payment period (June 30, 2004).
2. Pursuant to paragraph 14(5)(b) of the Old Age Security Act, GIS benefits for the July 2003 to June 2004 payment period can be based on a statement of estimated income for 2003 if the statement is received before the end of the payment period (June 30, 2004).
3. Pursuant to paragraph 14(5)(a) of the Old Age Security Act, GIS benefits for the July 2004 to June 2005 payment period can be based on a statement of estimated income for 2004 if the statement is received before the end of the payment period (June 30, 2005).
Respondent's Submissions
[29] The respondent is self-represented. The respondent did not file any written submissions, but did make oral submissions at the hearing.
Relevant Statutory Provisions
[30] The Old Age Security Act, R.S.C. 1985, c. O-9, states in part as follows:
| 2. In this Act,
. . . "payment period", in relation to a month, means
(a) the fiscal year that includes the month, where the month is before April, 1998,
(b) the period that begins on April 1, 1998 and ends on June 30, 1999, where that period includes the month, and
(c) the period after June 30, 1999 that begins on July 1 of one year and ends on June 30 of the next year, where that period includes the month;
. . .
10. The definitions in this section apply in this Part. "base calendar year" means the last calendar year ending before the current payment period.
"current payment period" means the payment period in respect of which an application for a supplement is made by an applicant.
"previous payment period" means the payment period immediately before the current payment period.
11. (1) Subject to this Part and the regulations, for each month in any payment period, a monthly guaranteed income supplement may be paid to a pensioner.
(2) Subject to subsection (4), no supplement may be paid to a pensioner for a month in any payment period unless an application for payment of a supplement has been made by the pensioner and payment of the supplement for months in that year has been approved under this Part.
. . .
(7) No supplement may be paid to a pensioner for
(a) any month that is more than eleven months before the month in which the application is received or is deemed to have been made or in which the requirement for an application has been waived, as the case may be;
. . . |
|
2. Les définitions qui suivent s'appliquent à la présente loi.
. . .
« période de paiement » Par rapport à un mois:
a) l'exercice qui comprend le mois, si celui-ci est antérieur à avril 1998;
b) la période commençant le 1er avril 1998 et se terminant le 30 juin 1999, si cette période comprend le mois;
c) la période postérieure à juin 1999 commençant le 1er juillet et se terminant le 30 juin suivant, si cette période comprend le mois.
. . .
10. Les définitions qui suivent s'appliquent à la présente partie. « année de référence » L'année civile précédant la période de paiement en cours.
« période de paiement en cours » La période de paiement pour laquelle le demandeur fait sa demande de supplément.
« période de paiement précédente » La période de paiement qui précède la période de paiement en cours.
11. (1) Sous réserve des autres dispositions de la présente partie et de ses règlements, le pensionné peut recevoir le supplément de revenu mensuel garanti.
(2) Sous réserve du paragraphe (4), le supplément n'est versé que sur demande du pensionné, agréée dans le cadre de la présente partie.
. . .
(7) Il n'est versé aucun supplément pour
a) tout mois antérieur de plus de onze mois à celui de la réception de la demande, de l'octroi de la dispense de demande ou de la présentation présumée de la demande;
. . . |
[31] Section 12 sets out the amount of the monthly GIS benefits to be paid to a pensioner. The benefits are calculated based on the pensioner's monthly base income, which is defined in subsection 12(6) as one-twelfth of the income for the base calendar year.
[32] Section 14 sets out the deadlines for an applicant to file statements of income and statements of estimated income:
| 14. (1) Every person by whom an application for a supplement in respect of a current payment period is made shall, in the application, make a statement of the person's income for the base calendar year.
. . .
(2) Where in a current payment period a person who is an applicant, or who is an applicant's spouse or common-law partner who has filed a statement as described in paragraph 15(2)(a), ceases to hold an office or employment or ceases to carry on a business, that person may, not later than the end of the payment period immediately after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant's spouse or common-law partner, file a statement of the person's estimated income, other than the estimated income from that office or employment or from that business, as the case may be, for the calendar year in which the person ceased to hold that office or employment or ceased to carry on that business, in which case the person's income for the base calendar year shall be calculated as the total of
(a) the person's income for that calendar year, calculated as though the person had no income from that office or employment or from that business, as the case may be, and no pension income for that calendar year, and
(b) any pension income received by the person in that part of that calendar year that is after the month in which the person ceased to hold that office or employment or ceased to carry on that business, divided by the number of months in that part of that calendar year and multiplied by 12.
(3) Despite subsection (2), where in the last month of a calendar year that ends in the current payment period a person who is an applicant, or who is an applicant's spouse or common-law partner who has filed a statement as described in paragraph 15(2)(a), ceases to hold an office or employment or ceases to carry on a business, the person may, not later than the end of the payment period immediately after the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant's spouse or common-law partner, file a statement of the person's estimated income for the calendar year immediately after the month in which the person ceased to hold that office or employment or ceased to carry on that business, in which case the person's income for that calendar year is deemed to be the person's income for the base calendar year.
. . .
(5) Where, in the circumstances described in paragraphs(a) and (b), a person who is an applicant, or who is an applicant's spouse or common-law partner who has filed a statement as described in paragraph 15(2)(a), ceases to hold an office or employment or ceases to carry on a business, the person may, not later than the end of the current payment period, in addition to making the statement of income required by subsection (1) in the case of the applicant or in addition to filing a statement as described in paragraph 15(2)(a) in the case of the applicant's spouse or common-law partner,
(a) where the person ceases to hold that office or employment or to carry on that business in the last calendar year ending before the payment period, file a statement of the person's estimated income for the calendar year ending in the current payment period, in which case the person's income for that calendar year is deemed to be the person's income for the base calendar year; and
(b) where the person ceases to hold that office or employment or to carry on that business in a month that is before the payment period and after the last calendar year ending before the payment period, file a statement of the person's estimated income for the calendar year ending in the current payment period showing also any income actually received by the person in that calendar year from that office or employment or from that business, as the case may be, in which case the person's income for the base calendar year shall be calculated as the total of
(i) the person's income for that calendar year, calculated as though the person had no income from that office or employment or from that business, as the case may be, and no pension income for that calendar year, and
(ii) any pension income received by the person in that part of that calendar year that is after the month in which the person ceases to hold that office or employment or to carry on that business, divided by the number of months in that part of that calendar year and multiplied by 12.
. . .
(7) Where under subsection (2), (3) or (4) a statement of estimated income is filed by an applicant or an applicant's spouse or common-law partner, no supplement calculated on the basis of that statement may be paid to the applicant for any month in the current payment period before
(a) the month immediately following the month shown in the statement as the month in which the applicant or the applicant's spouse or common-law partner, as the case may be, ceased to hold the office or employment or ceased to carry on the business, or
(b) the month shown in the statement as the month in which the applicant or the applicant's spouse or common-law partner, as the case may be, suffered the loss of income due to termination or reduction of pension income, whichever is applicable.
. . .
27.1 (1) A person who is dissatisfied with a decision or determination made under this Act that no benefit may be paid to that person, or respecting the amount of any benefit that may be paid to that person, may, within ninety days after the day on which the person is notified in the prescribed manner of the decision or determination, or within such longer period as the Minister may either before or after the expiration of those ninety days allow, make a request to the Minister in the prescribed form and manner for a reconsideration of that decision or determination.
(2) The Minister shall, without delay after receiving a request referred to in subsection (1), reconsider the decision or determination, as the case may be, and may confirm or vary it and may approve payment of a benefit, determine the amount of a benefit or determine that no benefit is payable and shall without delay notify the person who made the request in writing of the Minister's decision and of the reasons for the decision.
28. (1) A person who makes a request under subsection 27.1(1) and who is dissatisfied with the decision of the Minister in respect of the request, or, subject to the regulations, any person on their behalf, may appeal the decision to a Review Tribunal under subsection 82(1) of the Canada Pension Plan.
(2) Where, on an appeal to a Review Tribunal, it is a ground of the appeal that the decision made by the Minister as to the income or income from a particular source or sources of an applicant or beneficiary or of the spouse or common-law partner of the applicant or beneficiary was incorrectly made, the appeal on that ground shall, in accordance with the regulations, be referred for decision to the Tax Court of Canada, whose decision, subject only to variation by that Court in accordance with any decision on an appeal under the Tax Court of Canada Act relevant to the appeal to the Review Tribunal, is final and binding for all purposes of the appeal to the Review Tribunal except in accordance with the Federal Courts Act. |
|
14. (1) La demande de supplément doit comporter une déclaration de revenu pour l'année de référence.
. . .
(2) S'il cesse toute activité rémunérée - occupation ou exploitation d'une entreprise - pendant la période de paiement en cours, le demandeur - ou son époux ou conjoint de fait, dans le cas où celui-ci produit la déclaration visée à l'alinéa 15(2)a) - peut, au plus tard à la fin de la période de paiement suivante, produire une seconde déclaration indiquant son revenu estimatif, indépendamment de celui que lui procure l'exercice de l'activité susmentionnée, pour l'année civile au cours de laquelle se produit la cessation. Son revenu pour l'année de référence correspond alors au total des éléments suivants:
a) son revenu pour cette année civile, compte non tenu du revenu perçu au cours de celle-ci au titre de l'activité ou de tout régime de pension;
b) le produit du revenu perçu au titre du régime de pension au cours de la partie de l'année civile qui suit le mois au cours duquel il a cessé son activité et de la fraction dont le numérateur est douze et le dénominateur le nombre de mois compris dans cette partie d'année.
(3) Si, dans le cas visé au paragraphe (2), la cessation des activités a lieu au cours du dernier mois de l'année civile qui se termine au cours de la période de paiement en cours, le demandeur - ou son époux ou conjoint de fait, dans le cas où celui-ci produit la déclaration visée à l'alinéa 15(2)a) - peut, au plus tard à la fin de la période de paiement suivante, produire la seconde déclaration pour l'année civile qui suit le mois au cours duquel il cesse son activité. Le cas échéant, le revenu perçu au cours de cette année civile est réputé constituer son revenu pour l'année de référence.
. . .
(5) Si la cessation d'activité a eu lieu dans les cas visés aux alinéas a) ou b), le demandeur - ou son époux ou conjoint de fait, dans le cas où celui-ci produit la déclaration visée à l'alinéa 15(2)a) - peut, au plus tard à la fin de la période de paiement en cours, produire une seconde déclaration où figure:
a) si la cessation a eu lieu au cours de l'année civile précédant la période de paiement, son revenu estimatif pour l'année civile se terminant pendant la période de paiement en cours, son revenu de l'année civile étant alors réputé constituer son revenu pour l'année de référence;
b) si la cessation a eu lieu au cours d'un mois antérieur à la période de paiement et postérieur à l'année civile précédant cette période de paiement, son revenu estimatif pour l'année civile se terminant pendant la période de paiement en cours, avec indication du revenu réellement perçu au cours de cette année civile, au titre de l'exercice de l'activité, son revenu pour l'année de référence correspondant alors au total des éléments suivants:
(i) son revenu pour cette année civile, compte non tenu du revenu perçu au cours de celle-ci au titre de l'activité ou de tout régime de pension,
(ii) le produit du revenu perçu au titre du régime de pension au cours de la partie de l'année civile qui suit le mois au cours duquel il a cessé son activité et de la fraction dont le numérateur est douze et le dénominateur le nombre de mois compris dans cette partie d'année.
. . .
(7) La production de la déclaration de revenu estimatif visée aux paragraphes (2), (3) ou (4) par le demandeur ou son époux ou conjoint de fait ne donne lieu, en ce qui concerne le premier, à aucun supplément quant aux mois suivants de la période de paiement en cours:
a) en cas de cessation d'activité, le mois où celle-ci, selon la déclaration, a eu lieu et les mois précédents;
b) en cas de perte de revenu consécutive à la suppression ou à la réduction du revenu perçu au titre du régime de pension, les mois précédant, selon la déclaration, le mois au cours duquel la perte a été subie.
. . .
27.1 (1) La personne qui se croit lésée par une décision de refus ou de liquidation de la prestation prise en application de la présente loi peut, dans les quatre-vingt-dix jours suivant la notification de la décision, selon les modalités réglementaires, ou dans le délai plus long que le ministre peut accorder avant ou après l'expiration du délai de quatre-vingt-dix jours, demander au ministre, selon les modalités réglementaires, de réviser sa décision.
(2) Le ministre étudie les demandes dès leur réception; il peut confirmer ou modifier sa décision soit en agréant le versement de la prestation ou en la liquidant, soit en décidant qu'il n'y a pas lieu de verser la prestation. Sans délai, il notifie sa décision et ses motifs.
28. (1) L'auteur de la demande prévue au paragraphe 27.1(1) qui se croit lésé par la décision révisée du ministre - ou, sous réserve des règlements, quiconque pour son compte - peut appeler de la décision devant un tribunal de révision constitué en application du paragraphe 82(1) du Régime de pensions du Canada.
(2) Lorsque l'appelant prétend que la décision du ministre touchant son revenu ou celui de son époux ou conjoint de fait, ou le revenu tiré d'une ou de plusieurs sources particulières, est mal fondée, l'appel est, conformément aux règlements, renvoyé pour décision devant la Cour canadienne de l'impôt. La décision de la Cour est, sous la seule réserve des modifications que celle-ci pourrait y apporter pour l'harmoniser avec une autre décision rendue aux termes de la Loi sur la Cour canadienne de l'impôt sur un appel pertinent à celui interjeté aux termes de la présente loi devant un tribunal de révision, définitive et obligatoire et ne peut faire l'objet que d'un recours prévu par la Loi sur les Cours fédérales. |
[33] The relevant sections of the Old Age Security Regulations, C.R.C., c. 1246 state:
| 13. For the purposes of section 14 of the Act, (a) the month in which an applicant or an applicant's spouse or common-law partner
(i) ceases to hold an office or employment shall be the month in which the last day in respect of which he receives income from that office or employment falls, or
(ii) ceases to carry on a business shall be the month in which the last day on which he actively carries on that business falls; and
(b) the month in which an applicant or an applicant's spouse or common-law partner suffers a loss of income due to termination or reduction of pension income shall be the month in which that termination or reduction actually occurs. |
|
13. Pour l'application de l'article 14 de la Loi : a) le mois au cours duquel le demandeur ou l'époux ou le conjoint de fait du demandeur:
(i) cesse d'occuper une charge ou un emploi, est le mois dans lequel tombe le dernier jour pour lequel il a touché un revenu provenant de cette charge ou de cet emploi, ou
(ii) cesse d'exploiter un commerce, est le mois dans lequel tombe le dernier jour où il a effectivement exploité ce commerce; et
b) le mois au cours duquel le demandeur ou l'époux ou le conjoint de fait du demandeur subit une perte de revenu par suite de la suppression ou de la réduction du revenu provenant d'un régime de pensions est le mois au cours duquel ce revenu est effectivement supprimé ou réduit. |
[34] The Federal Courts Act, R.S.C. 1985, c. F-7, sets out the following provisions with respect to an application for judicial review:
| 18.1 (1) An application for judicial review may be made by the Attorney General of Canada or by anyone directly affected by the matter in respect of which relief is sought.
. . .
(3) On an application for judicial review, the Federal Court may
(a) order a federal board, commission or other tribunal to do any act or thing it has unlawfully failed or refused to do or has unreasonably delayed in doing; or
(b) declare invalid or unlawful, or quash, set aside or set aside and refer back for determination in accordance with such directions as it considers to be appropriate, prohibit or restrain, a decision, order, act or proceeding of a federal board, commission or other tribunal.
(4) The Federal Court may grant relief under subsection (3) if it is satisfied that the federal board, commission or other tribunal
(a) acted without jurisdiction, acted beyond its jurisdiction or refused to exercise its jurisdiction;
(b) failed to observe a principle of natural justice, procedural fairness or other procedure that it was required by law to observe;
(c) erred in law in making a decision or an order, whether or not the error appears on the face of the record;
(d) based its decision or order on an erroneous finding of fact that it made in a perverse or capricious manner or without regard for the material before it;
(e) acted, or failed to act, by reason of fraud or perjured evidence; or (f) acted in any other way that was contrary to law. |
|
18.1 (1) Une demande de contrôle judiciaire peut être présentée par le procureur général du Canada ou par quiconque est directement touché par l'objet de la demande.
. . .
(3) Sur présentation d'une demande de contrôle judiciaire, la Cour fédérale peut : a) ordonner à l'office fédéral en cause d'accomplir tout acte qu'il a illégalement omis ou refusé d'accomplir ou dont il a retardé l'exécution de manière déraisonnable;
b) déclarer nul ou illégal, ou annuler, ou infirmer et renvoyer pour jugement conformément aux instructions qu'elle estime appropriées, ou prohiber ou encore restreindre toute décision, ordonnance, procédure ou tout autre acte de l'office fédéral.
(4) Les mesures prévues au paragraphe (3) sont prises si la Cour fédérale est convaincue que l'office fédéral, selon le cas:
a) a agi sans compétence, outrepassé celle-ci ou refusé de l'exercer;
b) n'a pas observé un principe de justice naturelle ou d'équité procédurale ou toute autre procédure qu'il était légalement tenu de respecter;
c) a rendu une décision ou une ordonnance entachée d'une erreur de droit, que celle-ci soit manifeste ou non au vu du dossier;
d) a rendu une décision ou une ordonnance fondée sur une conclusion de fait erronée, tirée de façon abusive ou arbitraire ou sans tenir compte des éléments dont il dispose;
e) a agi ou omis d'agir en raison d'une fraude ou de faux témoignages; f) a agi de toute autre façon contraire à la loi. |
Analysis and Decision
[35] Standard of Review
Applying the pragmatic and functional approach outlined in Pushpanathan v. Canada(Minister of Citizenship and Immigration), [1998] 1 S.C.R. 982, I am of the view that when dealing with questions of law, the appropriate standard of review is correctness. In determining questions of mixed fact and law, the appropriate standard of review is reasonableness simpliciter. In the present case, the issues stated are whether the Review Tribunal acted without jurisdiction or erred in determining the relevant retirement payment periods of income and deadlines for filing statements. These are questions of law which means that a standard of review of correctness will apply.
[36] Issue 1
Did the Review Tribunal act without jurisdiction by deciding on an issue in relation to income or in relation to income of a particular source or sources, contrary to subsection 28(2) of the Old Age Security Act?
As this issue was not pursued in oral argument, I will assume jurisdiction was not in issue.
[37] Issue 2
Did the Review Tribunal err in law in finding that the respondent ceased to hold her employment in March 2003 and that the relevant statements of estimated income were filed within the time allowed under the Old Age Security Act and should be used to calculate the respondent's GIS benefits during the relevant payment periods?
The Review Tribunal found that the respondent ceased to hold employment on March 11, 2003. The evidence shows that the employer gave the respondent a paid leave of absence from June 7, 2001 to August 8, 2001 and an unpaid leave of absence from August 9, 2001 to August 10, 2002. The respondent's unpaid leave of absence was extended to March 11, 2003, on which date she was terminated.
[38] Section 13 of the Old Age Security Regulations states that for the purposes of section 14 of the Old Age Security Act, a person ceases to hold employment in the month in which he or she last receives income or employment from the employment. In the respondent's case, she ceased to hold employment on August 8, 2001, which is the last day for which she was paid for. The Review Tribunal found that the applicant ceased to hold employment in March 2003. This was an error on the part of the Review Tribunal.
[39] I also agree with the applicant's submissions with respect to the statements of estimated income and filing deadlines. Since the respondent ceased holding employment in August 2001, her GIS benefits for the June 2002 payment period may be based on a statement of estimated income for 2001, if the statement was filed not later than the end of the payment period immediately after the current payment (subsection 14(2) of the Old Age Security Act). The current payment period is June 2002. Therefore, the respondent was required to file the statement of estimated income for 2001 not later than June 30, 2003.
[40] The respondent's GIS benefits for the July 2002 to June 2003 payment period may be based on a statement of estimated income for 2002 if the statement was filed not later than the end of the current payment period (paragraph 14(5)(a) of the Old Age Security Act). As the current payment period is July 2002 to June 2003, the respondent was required to file the statement of estimated income for 2002 not later than June 30, 2003.
[41] The Review Tribunal was incorrect in deciding that the respondent's statement of estimated income for 2002 could be accepted by the Minister on July 16, 2003. Further, the statement of estimated income for 2003 was not a relevant statement for GIS benefits, given a retirement date of August 2001.
[42] Although this is not the result hoped for by the respondent, the law dictates this result. The application for judicial review is allowed and the matter is referred to another review panel for redetermination.
[43] The applicant submitted the application for judicial review be allowed without costs. I agree.
ORDER
THIS COURT ORDERS that the application for judicial review is allowed, without costs, and is remitted to a different review panel for redetermination.
JUDGE
FEDERAL COURT
NAME OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: T-259-05
STYLE OF CAUSE: MINISTER OF HUMAN RESOURCES DEVELOPMENT
Applicant
and
YING PING SU
Respondent
PLACE OF HEARING: CALGARY, ALBERTA
DATE OF HEARING: OCTOBER 19, 2005
APPEARANCES:
Florence Clancy FOR APPLICANT
Ying Ping Su FOR RESPONDENT, ON HER OWN BEHALF
SOLICITORS OF RECORD:
John H. Sims, Q.C.
Deputy Attorney General of Canada
FOR APPLICANT
Ying Ping Su
Calgary, Alberta
FOR RESPONDENT, ON HER OWN BEHALF