Furtado v. Canada (Attorney General)

canada, canadian, case law, court opinion, canlii, fca, 2026fca149, 2026 fca 149 (canlii), 2026, fca, 149, (canlii), a-155-25, 2026, pensions and social benefits, employment insurance, employment insurance regulations, subs. 35(2), settlement funds received following termination of employment, whether settlement funds were “earnings” within subs. 35(2), “earnings” includes “entire income of a claimant arising out of any employment”, funds found to have ‘arose’ from contract of service, application dismissed, administrative law, jurisdiction, employment insurance act, subs. 90(1), canada revenue agency ruling on “insurable earnings”, whether social security tribunal was bound by cra ruling when calculating “earnings” under employment insurance regulations, subs. 35(2), distinction between “insurable earnings” and “earnings” applied, no jurisdictional error found, application dismissed, administrative law, procedural fairness, social security tribunal process, whether right to be heard breached in general division process, case conference and document bookmarking system at hearing, appeal division’s caution about two, page excerpt of cra ruling, “fair hearing but not the most favourable procedures imaginable”, no unfairness demonstrated, application dismissed, administrative law, bias, social security tribunal, allegations of real or reasonably apprehended bias, “bias is a very serious allegation” and “necessary high standard for success”, evidence of bias found not to meet the standard, bias not demonstrated on the part of the sst, application dismissed