- Parties: The appellant was Midjohoho Franck Gloglo. The respondent was the Minister of National Revenue.

- Subject Matter: The appellant sought to transfer contributions made to the Irish Single Public Service Pension Scheme in the course of his employment with University College Dublin for the period of Nov. 1, 2019 to Aug. 31, 2020 to the Canada Pension Plan. The respondent moved to quash the appellant’s appeal to the Tax Court under the Canada Pension Plan, 1985 (CPP). The Tax Court granted the motion to quash and dismissed the appeal. The appellant challenged this decision.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs. The appeal court found no error warranting its intervention. The appeal court noted that s. 26.1 of the CPP allowed a party to request that a Canada Revenue Agency officer rule on certain questions, including whether an employment was pensionable; s. 27 permitted one concerned by the ruling to appeal to the Minister; and s. 28 allowed one affected by the Minister’s decision to appeal to the Tax Court. In this case, the appeal court found the Tax Court entitled, based on the evidentiary record, to determine that there was no decision of the Minister under s. 27.

- Date: The hearing was set on Jan. 16, 2024. The court released its decision on Jan. 16, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.