The Estate of J. S. v. Minister of Employment and Social Development

The Estate of J. S. v. Minister of Employment and Social Development

The appeal is dismissed because the claimant died after the General Division referral to the Tax Court, the Appellant filed a death certificate and Notice of Discontinuance at the Tax Court which was accepted, and the Appellant failed to provide proof of executorship or respond to Tribunal requests so there is no...

Source-derived case information.

Citation
2017 SSTADIS 314
Parties
Appellant: The Estate of J. S.; Respondent: Minister of Employment and Social Development
Court
Social Security Tribunal of Canada
Jurisdiction
Canada
Judgment Date
3 July 2017
Procedural Posture
Old Age Security and Guaranteed Income Supplement Appeal / Appeal Division Decision (appeal Dismissed)
Outcome
Appeal dismissed
Legal Topics
Old Age Security, Guaranteed Income Supplement, Appeal Procedure, Death of Claimant, Referral to Tax Court
Source Language
en
Social Security Administrative Law Tax Law Old Age Security Guaranteed Income Supplement Appeal Procedure Death of Claimant Referral to Tax Court

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Parties

The Estate of J. S.

Appellant

Minister of Employment and Social Development

Respondent

Procedural Posture

Old Age Security and Guaranteed Income Supplement Appeal / Appeal Division Decision (appeal Dismissed)

  1. 1 Whether the Notice of Discontinuance filed at the Tax Court of Canada constitutes a withdrawal of the Tribunal appeal
  2. 2 Whether the appeal should be dismissed for lack of an executor or representative after the claimant's death
  3. 3 Whether the Appeal Division should remit, vary or confirm the General Division decision or conduct further proceedings

Ratio Decidendi

The appeal is dismissed because the claimant died after the General Division referral to the Tax Court, the Appellant filed a death certificate and Notice of Discontinuance at the Tax Court which was accepted, and the Appellant failed to provide proof of executorship or respond to Tribunal requests so there is no one to pursue the remaining issues on behalf of the deceased claimant.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.