A-233-79 
Sharon Anne Calder, Stephen Woodcock, Phyllis 
Westhaver, Betty D. Godfrey, Richard West, 
James E. Connors, Leighton Mousseau, Michael 
Hughes, Namen Somerton, Mike Lelacheur, 
Wendy Blenkhorn, Kathleen Tupper, Sylvia Weir, 
Brent Molyneaux, Helen Wallace, Alexander 
Ross, Esther Chesnutt, Gerald Conway, Margaret 
Rogers, Judy Fobin, Harry Brightman, Gary 
Tanner, Charles Cruikshank, Ethel Cunningham, 
William Leadley, John Zinck, Jane Fillis, Cathe-
rine Barrett, Roderick MacEachern, Ezek J. 
Essein, Carol G. Tattrie, Marjorie Falconer, 
Robert Sugg, Leonard Ashe, Donald W. Cooke 
and Margaret Bennett (Applicants) 
v. 
Minister of Employment and Immigration 
(Respondent) 
Court of Appeal, Urie and Le Dain JJ. and Kelly 
D.J.—Halifax, November 6; Ottawa, December 
17, 1979. 
Judicial review — Unemployment insurance — Application 
to review and set aside Umpire's dismissal of appeal from 
decision of Canada Employment and Immigration Commis
sion — Extended benefits received during extended benefit 
period as permitted by s. 166(2) of the Unemployment Insur
ance Regulations — Incorrect statistical data used in deter
mining extended benefit period — Applicants were notified 
that they were required to repay overpayment pursuant to s. 57 
of the Act — Whether or not s. 166(2) of the Regulations was 
ultra vires because of being unauthorized by s. 58(u) of the Act 
— Whether or not s. 57 of the Act applied to the Commission's 
failure, through its own fault, to apply provisions of s. 37 — 
Federal Court Act, R.S.C. 1970 (2nd Supp.), c. 10, s. 28 — 
Unemployment Insurance Act, 1971, S.C. 1970-71-72, c. 48, 
ss. 37(2)(b)(ii), 49(1), 57(1), 58(u) — Unemployment Insurance 
Regulations, SOR/71-324, s. 166(2). 
This is a section 28 application to review and set aside the 
decision of an Umpire under the Unemployment Insurance Act, 
1971, dismissing an appeal from a decision of a Board of 
Referees, which had dismissed an appeal from a decision of the 
Canada Employment and Immigration Commission. Appli
cants received extended benefits during an extended benefit 
period determined by former section 37 of the Act. In making 
this determination, the Commission was permitted by subsec
tion 166(2) of the Unemployment Insurance Regulations, to 
use statistics provided by Statistics Canada. When it was 
discovered that incorrect statistical data had been used in these 
calculations, the Commission informed the applicants that the 
overpayments were to be recovered pursuant to section 57 of 
the Act. Applicants argue that the Umpire erred in law, firstly, 
because subsection 166(2) of the Regulations was ultra vires as 
it was not authorized by paragraph 58(u) of the Act, and 
secondly, because section 57 of the Act did not apply to the 
failure of the Commission, through its own error and without 
fault on the part of the applicants, to apply the provisions of 
section 37. 
Held, the application is dismissed. The Commission has not 
failed to exercise its regulation-making power under paragraph 
58(u) because some matters of significance have been left to 
the judgment of Statistics Canada. Under that section, the 
Commission was to prescribe the period for which an average 
of rates of unemployment should be determined for the pur
poses of section 37, but the Commission was not empowered to 
prescribe how the rates themselves should be determined. In 
leaving that statistical function to be carried out by Statistics 
Canada the Commission was not delegating its regulation-mak
ing authority or converting it into a discretionary decision-mak
ing power, but was adopting for its own administrative purposes 
statistical information produced by another agency. Parliament 
indicated an intention that reliance may be placed on the rates 
of unemployment determined by Statistics Canada. The 
Umpire did not err in failing to hold that section 57 of the Act 
does not apply to a case of overpayment as a result of computer 
error by the Commission in the application of former section 
37. It cannot be argued that section 57 impliedly contemplates 
the reconsideration of a decision with respect to a claim for 
unemployment insurance benefits and that in the present case 
there was no decision to reconsider, but simply an operating 
error in the processing of data received from Statistics Canada. 
Langford v. Employment and Immigration Commission 
[ 1979] 2 F.C. 693, distinguished. 
APPLICATION for judicial review. 
COUNSEL: 
Edna Chambers, Andrew Pavey and Archie 
Kaiser for applicants. 
Martin C. Ward for respondent. 
SOLICITORS: 
Dalhousie Legal Aid Service, Halifax, for 
applicants. 
Deputy Attorney General of Canada for 
respondent. 
The following are the reasons for judgment 
rendered in English by 
LE DAIN J.: This is a section 28 application to 
review and set aside the decision of an Umpire 
under section 95 of the Unemployment Insurance 
Act, 1971, S.C. 1970-71-72, c. 48, dismissing an 
appeal from a decision of a Board of Referees, 
which had dismissed an appeal from a decision of 
the Canada Employment and Immigration Com
mission. 
The applicants are part of a much larger 
number of unemployment insurance claimants in 
the Province of Nova Scotia, said to be over 5,000, 
from whom the Commission has claimed repay
ment of varying amounts of unemployment ben
efits paid to them during an extended benefit 
period as a result of an error made by the Com
mission in the application of the relevant data. It 
was agreed at the hearing before the Umpire that 
the case of the applicant Sharon Anne Calder 
should be taken as representative and that the 
decision in her case should apply to that of the 
other applicants. The applicants raise issues of law 
which are common to them all. There is no dispute 
of fact. The facts concerning the case of the appli
cant Sharon Anne Calder (hereinafter referred to 
as "the applicant") indicate the general nature of 
the Commission's decision in these cases. 
The applicant was employed as a substitute 
school teacher by the Halifax Board of School 
Commissioners from February 10, 1976, to July 
28, 1976, when she was laid off because of a 
shortage of work. The applicant applied for unem
ployment insurance, and from the time of her 
lay-off until June 1977, she received $202 in ben
efits every two weeks. On June 29, 1978, she 
received a letter from the Commission informing 
her that she was not entitled to the benefits she 
had received from May 1, 1977, to June 11, 1977. 
The letter reads as follows: 
We regret to inform you that an error has been made on your 
claim for Unemployment Insurance. The error caused us to pay 
you benefits longer than we should between April and Septem-
ber last year. 
The error was caused by an incorrect use of unemployment 
rates in the region where you lived. The length of UI benefits 
depends, in part, on this rate. 
We are obliged by law to recover overpayments. It would be 
much appreciated if yôu would contact your local UI office and 
arrange to discuss your case. 
We very much regret this error. With your cooperation, we 
will do everything we can to limit hardship or inconvenience to 
you. Please have ready any Records of Employment you have 
not used to establish a claim as these may affect the 
overpayment. 
We are acting under the authority of the former Section 37 
and the present Section 57 of the Unemployment Insurance 
Act. Any decisions leading to overpayments are subject to 
appeal. Therefore, once we have notified you of the amount of 
the overpayment, you may appeal to a Board of Referees under 
Section 94 of the Act. You may wish to discuss this when you 
contact our office. 
On July 31, 1978, the Commission sent the 
applicant a "Notice of Non-Entitlement" which 
stated in part: 
After a review of your recent claim, we find that you were 
not entitled to benefits from 1 May, 1977 to 11 June, 1977. As 
a result, the Commission has decided that an overpayment of 
benefits has been made to you. 
This decision arises from an incorrect use, by the Commis
sion, of the unemployment rate in the region where you lived. 
The length of time you are entitled to benefits depends, in part, 
on this rate. 
The Commission is obliged to recover this overpayment. We 
will advise you shortly of the exact amount owing and you may 
negotiate an installment repayment arrangement with the 
Commission, if you have not already done so. 
Across the bottom of this notice is printed the 
words, "Pursuant to former Section 37 and present 
Section 57 of the Unemployment Insurance Act, 
1971." 
By letter from the Commission the same date 
the applicant was informed of the amount of the 
alleged overpayment as follows: 
An examination of your claim indicates that you have 
received $606.00 in Unemployment Insurance benefits to which 
you were not actually entitled. 
This overpayment of benefits was caused by an incorrect use, 
by the Commission, of the Unemployment Rate in the Region 
where you lived. 
The weeks for which overpayment was claimed 
were the thirteenth to the eighteenth weeks inclu
sive of extended benefits at $101 per week. 
The right to extended benefits in this case was 
governed by section 37 of the Act, as it was before 
being repealed effective September 11, 1977, by 
the Employment and Immigration Reorganization 
Act, S.C. 1976-77, c. 54, s. 41. By section 73 of the 
latter Act the former section 37 applied to an 
extended benefit period arising out of an initial 
benefit period that was established before the 
repeal. Former section 37 of the Act reads as 
follows: 
37. (1) When at the end of 
(a) a re-established initial benefit period of a minor attach
ment claimant who has no extended benefit period under 
section 34, or 
(b) the extended benefit period under section 34 of any other 
claimant 
the rate of unemployment in the region where the claimant 
resides (in this section called the "regional rate") exceeds four 
per cent and the national rate of unemployment (in this section 
called the "national rate") is less than the regional rate by 
more than one percentage point, the claimant shall, if he resides 
in Canada, be given an extended benefit period not exceeding 
eighteen consecutive weeks and benefits are payable for any 
week of unemployment that falls in that period and sections 35 
and 36 are applicable thereto. 
(2) Where a claimant is given an extended benefit period 
under subsection (1), that extended benefit period terminates 
(a) at the earlier of 
(i) the end of the week immediately following a week in 
which the difference between the national rate and the 
regional rate becomes one percentage point or less or the 
regional rate becomes four per cent or less, and 
(ii) the end of the sixth week of such extended benefit 
period if the national rate is less than the regional rate by 
no more than two percentage points; 
(b) if such extended period is not terminated under para
graph (a), at the earlier of 
(i) the end of the week immediately following a week in 
which the difference between the national rate and the 
regional rate becomes two percentage points or less or the 
regional rate becomes four per cent or less, and 
(ii) the end of the twelfth week of such extended benefit 
period if the national rate is less than the regional rate by 
no more than three percentage points; or 
(c) if such extended period is not terminated under para
graph (a) or (b), the earlier of 
(i) the end of the week immediately following a week in 
which the difference between the national rate and the 
regional rate becomes three percentage points or less or the 
regional rate becomes four per cent or less, and 
(ii) the end of the eighteenth week of such extended 
benefit period. 
It will be seen from the foregoing provision that 
the extended benefit period to which a claimant 
was entitled under section 37 depended on the 
"regional rate" of unemployment and the differ
ence between that rate and the "national rate" of 
unemployment at a particular time. In applying 
section 37 of the Act the Commission used average 
monthly regional and national rates of unemploy
ment furnished to it by Statistics Canada. In doing 
so, the Commission acted pursuant to subsection 
166(2) of the Unemployment Insurance Regula
tions, which, as it read at the relevant times 
(SOR/71-324), was as follows: 
166.... 
(2) For the purposes of section 37 of the Act, "national rate 
of unemployment" and "regional rate of unemployment" at any 
time means the average of the unadjusted monthly national or 
regional rates of unemployment respectively as determined by 
Statistics Canada for the most recent twelve month period 
immediately preceding the time for which those rates are 
available. 
The statutory authority under which subsection 
166(2) of the Regulations purports to have been 
made is paragraph (u) of section 58 of the Act, 
which, as it read before it was replaced effective 
September 11, 1977 by the Employment and 
Immigration Reorganization Act, S.C. 1976-77, c. 
54, s. 49(2), was as follows: 
58. The Commission may, with the approval of the Governor 
in Council, make regulations 
(u) averaging any rates of unemployment for the purposes of 
paying extended benefits and prescribing the manner in 
which such averaging shall be carried out; 
The submission of the Commission to the Board 
of Referees, which forms part of the record, 
explains the nature of the error that was made in 
the application of the data received from Statistics 
Canada. Referring to the regional and national 
rates of unemployment specified in subsection 
166(2) of the Regulations, the Commission stated: 
Those rates are established monthly for each of the 16 
regions described in Schedule B of the Regulations (see exhibit 
3 and 4). 
Each month, the Commission receives from Statistics 
Canada a new set of unemployment rates. Those rates are 
immediately coded and sent to various pay centers where they 
are used until updated by more recent rates. 
Following coding errors, computers at regional pay centers 
were fed with erroneous data with the result that benefit 
periods which should have terminated at a certain time con
tinued beyond the limits set by the Act. 
Four different situations arose from those errors: 
a) regionally extended benefits were paid while the differ
ence between the national rate and regional rate was equal to 
one percent; this contravenes the requirements of section 
37(1) of the Act. 
b) regionally extended benefit periods which should have 
terminated at the end of the week following the week in 
which the difference between the national rate and the 
regional rate had become equal to one percent continued; this 
contravenes the requirements of section 37(2)(a)(i) of the 
Act. 
c) regionally extended benefits were paid beyond the twelfth 
week while the difference between the national rate and the 
regional rate was equal to three percent; this contravenes the 
requirements of section 37(2)(b)(ii) of the Act. 
d) regionally extended benefit periods which had started at 
least twelve weeks before and which should have terminated 
at the end of the week following the week in which the 
difference between the national rate and the regional rate 
had become equal to three percent continued; this contra
venes the requirements of section 37(2)(c)(i) of the Act. 
The error in the applicant's case fell into catego
ry (c), that is, one which involved the application 
of subparagraph 37(2)(b)(ii) of the Act. The 
extended benefit period should have terminated at 
the end of the twelfth week because the difference 
between the regional rate and the national rate 
was not more than three per cent. 
The reconsideration of the claims of the appli
cants and the calculation of the amount to which 
they were not entitled was made by the Commis
sion pursuant to subsection 57(1) of the Act, 
which reads as follows: 
57. (1) Notwithstanding section 102 but subject to subsec
tion (6), the Commission may at any time within thirty-six 
months after benefit has been paid or would have been payable 
reconsider any claim made in respect thereof and if the Com
mission decides that a person has received money by way of 
benefit thereunder for which he was not qualified or to which 
he was not entitled or has not received money for which he was 
qualified and to which he was entitled, the Commission shall 
calculate the amount that was so received or payable, as the 
case may be, and notify the claimant of its decision. 
Subsection 49(1) of the Act provides for repay
ment of an amount to which a claimant is not 
entitled as follows: 
49. (1) Where a person has received benefit under this Act 
or the former Act for any period in respect of which he is 
disqualified or any benefit to which he is not entitled, he is 
liable to repay an amount equal to the amount paid by the 
Commission in respect thereof. 
Section 175 of the Regulations authorizes the 
Commission, in certain cases, to declare that an 
amount owing under section 49 of the Act is no 
longer due and owing as follows: 
175. (1) Amounts owing under sections 47, 49, 51 and 52 of 
the Act may be declared by the Commission to be no longer 
due and owing, where 
(a) the sums in the aggregate do not exceed five dollars, and 
a benefit period is not current; 
(b) the claimant is deceased; 
(c) the claimant is a discharged bankrupt; 
(d) the claimant is an undischarged bankrupt, the final 
dividend has been received and the trustee has been dis
charged; and 
(e) the Commission considers that, having regard to all the 
circumstances, 
(i) the sums are uncollectable, or 
(ii) the repayment of the sums would result in undue 
hardship to the claimant. 
(2) Where the Commission, pursuant to subsection (1), 
declares that an amount is no longer due and owing, that 
amount shall be written off. 
The applicants contend that the Umpire erred in 
law in dismissing the appeal from the decision of 
the Board of Referees. They advance two grounds 
of attack, which may be summarized as follows: 
1. Subsection 166(2) of the Regulations is ultra 
vires because it was not authorized by para
graph 58(u) of the Act; 
2. Section 57 of the Act does not apply to a 
failure of the Commission, through its own error 
and without fault on the part of the claimant, to 
apply the provisions of section 37 of the Act 
respecting termination of an extended benefit 
period. 
The first ground of attack is, as I understand it, 
that in so far as the decision of the Commission 
pursuant to section 57 of the Act was based on 
rates of unemployment furnished by Statistics 
Canada, as contemplated by subsection 166(2) of 
the Regulations, it was invalid as having been 
based on an ultra vires provision. What the effect 
might be on the original right to the extended 
benefit period if subsection 166(2) were found to 
be ultra vires was not discussed at the hearing and 
does not have to be considered on this application. 
The contention with respect to subsection 166(2) is 
that it was not a valid exercise of the statutory 
authority conferred by the former paragraph 58(u) 
of the Act. It is argued that in making subsection 
166(2) the Commission did not, as required by 
paragraph 58(u), regulate the manner in which the 
average regional and national rates of unemploy
ment should be determined but left the determina
tion to the discretion of Statistics Canada. The 
making of subsection 166(2) constituted, it is said, 
an unauthorized subdelegation of the power to 
make regulations or the conversion of a power to 
make regulations into a power to exercise a discre
tion in particular cases, contrary to the principles 
affirmed in such cases as City of Verdun v. Sun 
Oil Company Ltd. [1952] 1 S.C.R. 222; The 
Attorney General of Canada v. Brent [1956] 
S.C.R. 318; and Brant Dairy Co. Ltd. v. Milk 
Commission of Ontario [ 1973] S.C.R. 131. 
Before considering the merits of this contention 
it should be observed that the validity of subsec
tion 166(2) of the Regulations was considered by 
this Court in the case of Langford v. Employment 
and Immigration Commission [ 1979] 2 F.C. 693, 
Montreal, September 21, 1979. It was argued in 
that case that subsection 166(2) was invalid on the 
ground that it gave to the expressions "national 
rate of unemployment" and "regional rate of 
unemployment" a meaning that could not be 
reconciled with the definitions of "national rate of 
unemployment", "average national rate of unem
ployment", and "rate of unemployment" found in 
paragraphs (s) and (w) of subsection 2(1) of the 
Act. That contention was rejected and subsection 
166(2) was held to have been validly made in the 
exercise of the authority conferred by paragraph 
58(u) of the Act. Since the ground of attack on the 
validity of subsection 166(2) that is urged in the 
present case did not have to be considered in 
Langford, the decision in that case is not a bar to 
its consideration here. 
The clarity of paragraph 58(u) of the Act in the 
form it assumed at the time subsection 166(2) of 
the Regulations was adopted certainly leaves 
something to be desired, but its purpose appears to 
have been to confer authority to regulate the deter
mination of the average rate of unemployment 
required for the application of section 37 of the 
Act. The provision indicates a legislative intention 
that the rates of unemployment to be applied 
under section 37 are to be average rates, and that 
the Commission is to establish by regulation the 
manner in which the averaging shall be carried 
out. The Commission exercised its authority by 
prescribing in subsection 166(2) of the Regula
tions that the average national and regional rates 
of unemployment for purposes of the former sec
tion 37 of the Act shall be "the average of the 
unadjusted monthly national or regional rates of 
unemployment respectively as determined by Sta
tistics Canada for the most recent twelve month 
period immediately preceding the time for which 
those rates are available." To my mind that is a 
regulation of the average to be used and the 
manner in which it shall be determined. The deter
mination of the monthly rates of unemployment 
and the average over a twelve-month period is a 
statistical operation that has been properly left to 
Statistics Canada, which was established under the 
Statistics Act, S.C. 1970-71-72, c. 15 with the 
following duties set out in section 3 of the Act: 
3.... 
(a) to collect, compile, analyse, abstract and publish statisti
cal information relating to the commercial, industrial, finan
cial, social, economic and general activities and condition of 
the people; 
(b) to collaborate with departments of government in the 
collection, compilation and publication of statistical informa
tion, including statistics derived from the activities of those 
departments; 
(c) to take the census of population of Canada and the 
census of agriculture of Canada as provided in this Act; 
(d) to promote the avoidance of duplication in the informa
tion collected by departments of government; and 
(e) generally, to promote and develop integrated social and 
economic statistics pertaining to the whole of Canada and to 
each of the provinces thereof and to coordinate plans for the 
integration of such statistics. 
The Unemployment Insurance Act, 1971 in 
paragraph 2(1)(s) indicates a legislative intention 
that the unemployment rates determined by Statis
tics Canada may be relied on in the administration 
of the Act. Paragraph 2(1)(s) reads: 
2. (1) In this Act, 
(s) "national rate of unemployment" means the rate of 
unemployment as determined by Statistics Canada for the 
whole of Canada, and "average national rate of unemploy
ment" means the monthly national rates of unemployment in 
a year averaged for the year; 
The applicants contend that the determination 
of an average rate of unemployment involves 
several matters of discretion or judgment which 
should be controlled by the Commission and not 
left to be decided by Statistics Canada. Two mat
ters in particular were emphasized in argument: 
the absence of any definition of unemployment or 
the criteria for determining who is to be considered 
to be part of the labour force, and the absence of 
any direction concerning the "rounding-off' of 
percentages in determining averages. Counsel 
stressed the significant effect which the approach 
to these issues may have on average rates of 
unemployment as applied to the operation of 
former section 37 of the Act. 
There may well be matters of some significance 
that have been left to the judgment of Statistics 
Canada, but it cannot be said for that reason, in 
my opinion, that the Commission failed to exercise 
its regulation-making power under paragraph 
58(u). The essence of what the Commission was 
given authority to do under paragraph 58(u) was 
to prescribe the period for which an average of 
rates of unemployment should be determined for 
purposes of section 37. That the Commission has 
done in subsection 166(2) of the Regulations in 
prescribing that the period shall be "the most 
recent twelve month period immediately preceding 
the time for which those rates are available." The 
Commission was not empowered to prescribe how 
the rates themselves should be determined. In 
leaving that statistical function to be carried out 
by Statistics Canada the Commission was not in 
my opinion delegating its regulation-making au
thority or converting it into a discretionary deci-
sion-making power, contrary to the principles rec
ognized in the cases that have been referred to, but 
was adopting for its own administrative purposes 
statistical information produced by another 
agency. As I have said, it was justified in doing so, 
not only by the terms of the Statistics Act but by 
the terms of paragraph 2(1)(s) of the Unemploy
ment Insurance Act, 1971. In other words, in so 
far as Parliament has made rights depend on rates 
of unemployment, it has indicated an intention 
that reliance may be placed on the rates of unem
ployment determined by Statistics Canada. The 
determination of those rates is neither a power to 
make regulations nor a power to adjudicate under 
the Unemployment Insurance Act, 1971, so that it 
cannot be said to involve, when carried out by 
Statistics Canada, an invalid delegation of either 
kind of power. For these reasons I am of the 
opinion that the applicants' attack on the validity 
of subsection 166(2) of the Regulations must fail. 
It is necessary to consider the second ground of 
attack on the Umpire's decision—that he erred in 
law in failing to hold that section 57 of the Act 
does not apply to a case of overpayment as a result 
of a computer error by the Commission in the 
application of former section 37. Two arguments 
were advanced in support of this contention. The 
first is that section 57 impliedly contemplates the 
reconsideration of a decision with respect to a 
claim for unemployment insurance benefits, and 
that in the present case there was no decision to 
reconsider, but simply an operating error in the 
processing of data received from Statistics 
Canada. In my opinion this contention is without 
merit. The authority conferred by section 57 is not 
confined to the reconsideration of decisions, as 
such, but is an authority to reconsider "any claim" 
in respect of which benefit has been paid or should 
have been paid. Benefit periods are established or 
extended and benefit is paid or refused following a 
claim, and the beneficiary is referred to through
out the benefit period as the claimant, as may be 
seen from sections 20 and following of the Act. 
The reconsideration of a claim is the reconsidera
tion of a right to benefit. That was what was done 
in the present case in determining whether, in view 
of the applicable rates of unemployment, benefit 
should have been paid beyond a certain point. 
The second argument against the application of 
section 57 is based on the definition of "disenti-
tled" in subsection 16(1) of the Act, which, as it 
read when section 37 was part of the Act, is as 
follows: 
16. (1) In this Part, 
(a) "disentitled" means to be disentitled under section 23, 
25, 29, 33, 36, 44, 45, 46, 54 or 55 or under a regulation; 
It is argued that in view of this definition the 
words "not entitled" in section 57 should be con
fined to the cases specified in subsection 16(1)(a), 
where in each case it is provided that in certain 
circumstances the claimant is "not entitled" to 
benefit. As I understand the argument, it is, in 
effect, that since "disentitled" is treated as the 
equivalent of "not entitled" in the reference to the 
sections specified in paragraph 16(1)(a), the defi
nition of "disentitled" in that paragraph should be 
treated as a definition of "not entitled" as well. In 
support of this argument reference is also made to 
subsection 26(8) of the Interpretation Act, R.S.C. 
1970, c. I-23, which provides: 
26.... 
(8) Where a word is defined, other parts of speech and 
grammatical forms of the same word have corresponding 
meanings. 
I am unable to accept this contention. In their 
plain meaning the words "not entitled" in section 
57 clearly cover the case in which a person has 
been paid extended benefit beyond the time at 
which his extended benefit period was terminated 
by the terms of section 37. I cannot see how that 
meaning can be excluded by reliance on the defini
tion of another word, "disentitled", which must 
have been intended to apply to the sections of Part 
II of the Act, such as subsection 27(2), the former 
paragraph 36(3)(b), subsection 38(5), and section 
54, in which that word, or a modification thereof 
coming within the meaning of subsection 26(8) of 
the Interpretation Act, is used. The latter rule 
obviously applies to the meaning to be given to 
"disqualifying" in section 54. But in my opinion 
the words "not entitled" are neither another part 
of speech nor another grammatical form of the 
word "disentitled" within the meaning of that rule. 
The words "other ... grammatical forms of the 
same word" in subsection 26(8) must refer, I 
think, to modifications of the form of a particular 
word resulting from inflexion or declension and 
not to different words which may have the same or 
equivalent meaning. 
Great stress was laid in argument on the hard
ship caused to individuals by the action of the 
Commission pursuant to section 57. The under
standable concern with this effect cannot, however, 
be a justification for an interpretation of the plain 
words "not entitled" that would deny their 
application to a case in which, through error, 
benefit has been paid to a claimant which he or 
she did not have a right, under the applicable 
provisions, to receive. Relief from hardship is to be 
dealt with otherwise, as indicated in section 175 of 
the Regulations to which reference has already 
been made. 
For these reasons I would dismiss the section 28 
application. 
* * * 
URIE J. concurred. 
• * * 
KELLY D.J. concurred. 
 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.