An Act respecting employment insurance in CanadaEmployment Insurance ActEmployment Insurance1996June
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E-5.6231996Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:SHORT TITLEShort titleThis Act may be cited as the Employment Insurance Act.INTERPRETATIONDefinitionsIn this Act,affidavitaffidavitaffidavit means an affidavit sworn or affirmed before a commissioner of oaths or any other person authorized to take affidavits;benefit periodpériode de prestationsbenefit period means the period described in sections 9, 10, 152.1 and 152.11;benefitsprestationbenefits means unemployment benefits payable under Part I, VII.1 or VIII, but does not include employment benefits;board of referees[Repealed, 2012, c. 19, s. 240]claimantprestataireclaimant means a person who applies or has applied for benefits under this Act;CommissionCommissionCommission means the Canada Employment Insurance Commission;common-law partnerconjoint de faitcommon-law partner, in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year;confirmed delivery serviceservice de messagerieconfirmed delivery service means certified or registered mail or any other delivery service that provides proof of delivery;documentsdocumentsdocuments includes money, securities, books, records, letters, telegrams, vouchers, invoices, accounts and statements (financial or otherwise);dwelling-housemaison d’habitationdwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includesa building within the yard of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, anda unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as a residence;employee’s premiumcotisation ouvrièreemployee’s premium means the premium that a person employed in insurable employment is required to pay under section 67;employeremployeuremployer includes a person who has been an employer and, in respect of remuneration of an individual referred to as sponsor or co-ordinator of a project in paragraph 5(1)(e), it includes that individual;employer’s premiumcotisation patronaleemployer’s premium means the premium that an employer of an insured person is required to pay under section 68;employmentemploiemployment means the act of employing or the state of being employed;employment benefitsprestation d’emploiemployment benefits means benefits established under section 59;insurable earningsrémunération assurableinsurable earnings means the total amount of the earnings, as determined in accordance with Part IV, that an insured person has from insurable employment;insurable employmentemploi assurableinsurable employment has the meaning assigned by section 5;insured personassuréinsured person means a person who is or has been employed in insurable employment;interruption of earningsarrêt de rémunérationinterruption of earnings means an interruption that occurs in the earnings of an insured person or a person to whom Part VII.1 applies at any time and in any circumstances determined by the regulations;labour disputeconflit collectiflabour dispute means a dispute between employers and employees, or between employees and employees, that is connected with the employment or non-employment, or the terms or conditions of employment, of any persons;MinisterministreMinister means the Minister of Human Resources and Skills Development, except in Parts IV and VII;overpayment of benefitsversement excédentaire de prestationsoverpayment of benefits does not include a benefit repayment as described in Part VII;prescribedVersion anglaise seulementprescribed means prescribed by the regulations or determined in accordance with rules prescribed by the regulations;provincial lawloi provincialeprovincial law means the provisions of any Act of the legislature of a province authorizing, or entitling a person to, the payment of benefits under a plan established by or under that Act;rate of unemploymenttaux de chômagerate of unemployment means the rate of unemployment as determined from time to time in a year;regular benefitsprestations régulièresregular benefits means benefits payable under Part I and Part VIII, but does not include special benefits or benefits by virtue of section 24 or 25;special benefitsprestations spécialesspecial benefits means benefits paid for any reason mentioned in subsection 12(3);umpire[Repealed, 2012, c. 19, s. 240]weeksemaineweek means a period of seven consecutive days beginning on and including Sunday, or any other prescribed period;yearannéeyear means a calendar year.Rates of unemployment produced by Statistics CanadaIf the use of rates of unemployment produced by Statistics Canada is required under this Act or the regulations, the Commission shall use those most recently produced at the time it is appropriate or necessary for the Commission to make a final determination in respect of those rates or involving their use.Electronic documents and communicationA document or other communication under this Act or the regulations may be in electronic form and a reference in this Act or the regulations to a form, record, book, notice, request, demand, decision or any other document includes a document in electronic form.References to claims for benefitsIn this Act and the regulations, references to claims for benefits include questions arising in relation to those claims, and references to action on a claim include determining questions in favour of or adversely to claimants.Weeks of benefits paidFor the purposes of subsection 7(4.1) and section 145, the Commission may, with the approval of the Governor in Council, make regulations for establishing how many weeks of benefits a claimant was paid, in order to take into account benefit reductions or deductions in the calculation or payment of those benefits.
1996, c. 23, ss. 2, 189;
2000, c. 12, s. 106;
2001, c. 5, s. 1;
2003, c. 15, s. 15;
2005, c. 34, s. 80;
2009, c. 33, s. 2;
2012, c. 19, s. 240.
Previous VersionREPORTCommission to assess adjustmentThe Commission shall monitor and assess the impact and effectiveness, for individuals, communities and the economy, of the benefits and other assistance provided under this Act, includinghow the benefits and assistance are utilized by employees and employers, andthe effect of the benefits and assistance on the obligation of claimants to be available for and to seek employment and on the efforts of employers to maintain a stable workforce.ReportThe Commission shall report to the Minister on its assessment annually no later than March 31 following the end of a year. The Commission shall make any additional reports at any other times, as the Minister may request.Tabling in ParliamentThe Minister shall lay each report before Parliament within 30 days after receiving it or, if Parliament is not then sitting, on any of the first 30 days that either House of Parliament is sitting after it is received.Referral to committeeEach report shall be referred to such committee of the House of Commons as may be designated or established by the House for that purpose.
1996, c. 23, s. 3;
2001, c. 5, s. 2;
2008, c. 28, s. 124.
Previous VersionMAXIMUM YEARLY INSURABLE EARNINGSMaximum yearly insurable earningsFor the purposes of subsection 14(1.1), section 17, subsection 82(2) and sections 95 and 145, the maximum yearly insurable earnings is $39,000 until the amount calculated in accordance with subsection (2) for a year, before rounding down under subsection (4), exceeds $39,000, in which case the maximum yearly insurable earnings for that year is that amount, rounded down under subsection (4).Calculation of amountThe amount referred to in subsection (1) is the amount equal to 52 times the product obtained by multiplyingthe average for the 12-month period ending on March 31 in the preceding year of the Average Weekly Earnings for each month in that periodbythe ratio that the average for the 12-month period ending on March 31 in that preceding year of the Average Weekly Earnings for each month in that 12-month period bears to the average for the 12-month period ending 12 months prior to March 31 of that preceding year of the Average Weekly Earnings for each month in that 12-month period ending 12 months prior to March 31 of that preceding year.Subsequent yearsFor years subsequent to the year in which the maximum yearly insurable earnings exceeds $39,000, before rounding down under subsection (4), the maximum yearly insurable earnings is the maximum yearly insurable earnings for the preceding year, before rounding down under that subsection, multiplied by the ratio that the average for the 12-month period ending on March 31 in that preceding year of the Average Weekly Earnings for each month in that 12-month period bears to the average for the 12-month period ending 12 months prior to March 31 of that preceding year of the Average Weekly Earnings for each month in that 12-month period ending 12 months prior to March 31 of that preceding year.Rounding downIf the amount calculated in accordance with subsection (2) or (3) is not a multiple of one hundred dollars, the amount of the maximum yearly insurable earnings is rounded down to the nearest multiple of one hundred dollars.Average Weekly EarningsThe Average Weekly Earnings for a month is the average weekly earnings of the Industrial Aggregate in Canada for the month as published by Statistics Canada under the authority of the Statistics Act.
1996, c. 23, s. 4;
2001, c. 5, s. 3;
2012, c. 19, s. 603, c. 31, s. 433.
Previous VersionINSURABLE EMPLOYMENTTypes of insurable employmentSubject to subsection (2), insurable employment isemployment in Canada by one or more employers, under any express or implied contract of service or apprenticeship, written or oral, whether the earnings of the employed person are received from the employer or some other person and whether the earnings are calculated by time or by the piece, or partly by time and partly by the piece, or otherwise;employment in Canada as described in paragraph (a) by Her Majesty in right of Canada;service in the Canadian Forces or in a police force;employment included by regulations made under subsection (4) or (5); andemployment in Canada of an individual as the sponsor or co-ordinator of an employment benefits project.Excluded employmentInsurable employment does not includeemployment of a casual nature other than for the purpose of the employer’s trade or business;the employment of a person by a corporation if the person controls more than 40% of the voting shares of the corporation;employment in Canada by Her Majesty in right of a province;employment in Canada by the government of a country other than Canada or of any political subdivision of the other country;employment in Canada by an international organization;employment in Canada under an exchange program if the employment is not remunerated by an employer that is resident in Canada;employment that constitutes an exchange of work or services;employment excluded by regulations made under subsection (6); andemployment if the employer and employee are not dealing with each other at arm’s length.Arm’s length dealingFor the purposes of paragraph (2)(i),the question of whether persons are not dealing with each other at arm’s length shall be determined in accordance with the Income Tax Act; andif the employer is, within the meaning of that Act, related to the employee, they are deemed to deal with each other at arm’s length if the Minister of National Revenue is satisfied that, having regard to all the circumstances of the employment, including the remuneration paid, the terms and conditions, the duration and the nature and importance of the work performed, it is reasonable to conclude that they would have entered into a substantially similar contract of employment if they had been dealing with each other at arm’s length.Regulations to include employmentThe Commission may, with the approval of the Governor in Council, make regulations for including in insurable employmentemployment outside Canada or partly outside Canada that would be insurable employment if it were in Canada;the entire employment of a person who is engaged by one employer partly in insurable employment and partly in other employment;employment that is not employment under a contract of service if it appears to the Commission that the terms and conditions of service of, and the nature of the work performed by, persons employed in that employment are similar to the terms and conditions of service of, and the nature of the work performed by, persons employed under a contract of service;employment in Canada by Her Majesty in right of a province if the government of the province waives exclusion and agrees to insure all its employees engaged in that employment;employment in Canada by the government of a country other than Canada or of any political subdivision of the other country if the employing government consents;employment in Canada by an international organization if the organization consents; andthe tenure of an office as defined in subsection 2(1) of the Canada Pension Plan.Regulations to include persons in businessThe Commission may, with the approval of the Governor in Council and subject to affirmative resolution of Parliament, make regulations for including in insurable employment the business activities of a person who is engaged in a business, as defined in subsection 248(1) of the Income Tax Act.Regulations to exclude employmentThe Commission may, with the approval of the Governor in Council, make regulations for excluding from insurable employmentany employment if it appears to the Commission that because of the laws of a country other than Canada a duplication of contributions or benefits will result;the entire employment of a person who is engaged by one employer partly in insurable employment and partly in other employment;any employment if it appears to the Commission that the nature of the work performed by persons employed in that employment is similar to the nature of the work performed by persons employed in employment that is not insurable employment;the employment of a member of a religious order who has taken a vow of poverty and whose remuneration is paid directly or by the member to the order;any employment in which persons are employed hardly at all or for nominal remuneration; andany employment provided under regulations made under section 24 or under employment benefits.Defining certain expressionsThe Commission may, with the approval of the Governor in Council, make regulations defining, for the purposes of this section, the expressions “casual nature”, “government”, in relation to a government of a country other than Canada or of a political subdivision of the other country, and “international organization”.UNEMPLOYMENT BENEFITSInterpretationDefinitionsIn this Part,disentitledinadmissibledisentitled means not entitled under section 13, 18, 21, 31, 32, 33, 36, 37, 49 or 50 or under the regulations;disqualifiedexclu du bénéfice des prestationsdisqualified means disqualified under section 27 or 30;initial claim for benefitsdemande initiale de prestationsinitial claim for benefits means a claim made for the purpose of establishing a claimant’s benefit period;major attachment claimantprestataire de la première catégoriemajor attachment claimant means a claimant who qualifies to receive benefits and has 600 or more hours of insurable employment in their qualifying period;minor attachment claimantprestataire de la deuxième catégorieminor attachment claimant means a claimant who qualifies to receive benefits and has fewer than 600 hours of insurable employment in their qualifying period;qualifying periodpériode de référencequalifying period means the period described in section 8;waiting perioddélai de carencewaiting period means the two weeks of the benefit period described in section 13.Rounding off percentages or fractionsA reference in this Part to an amount equal to a percentage or fraction of earnings or benefits in a period shall be rounded to the nearest multiple of one dollar or, if the amount is equidistant from two multiples of one dollar, to the higher multiple.Hours of insurable employmentFor the purposes of this Part, the number of hours of insurable employment that a claimant has in any period shall be established as provided under section 55, subject to any regulations made under paragraph 54(z.1) allocating the hours to the claimant’s qualifying period.
1996, c. 23, s. 6;
2000, c. 14, s. 2.
Qualifying for BenefitsBenefits payable to persons who qualifyUnemployment benefits are payable as provided in this Part to an insured person who qualifies to receive them.Qualification requirementAn insured person, other than a new entrant or a re-entrant to the labour force, qualifies if the personhas had an interruption of earnings from employment; andhas had during their qualifying period at least the number of hours of insurable employment set out in the following table in relation to the regional rate of unemployment that applies to the person.
TABLE
Regional Rate of UnemploymentRequired Number of Hours of Insurable Employment in Qualifying Period6% and under700more than 6% but not more than 7%665more than 7% but not more than 8%630more than 8% but not more than 9%595more than 9% but not more than 10%560more than 10% but not more than 11%525more than 11% but not more than 12%490more than 12% but not more than 13%455more than 13%420
Qualification requirement for new entrants and re-entrantsAn insured person who is a new entrant or a re-entrant to the labour force qualifies if the personhas had an interruption of earnings from employment; andhas had 910 or more hours of insurable employment in their qualifying period.New entrants and re-entrantsAn insured person is a new entrant or a re-entrant to the labour force if, in the last 52 weeks before their qualifying period, the person has had fewer than 490hours of insurable employment;hours for which benefits have been paid or were payable to the person, calculated on the basis of 35 hours for each week of benefits;prescribed hours that relate to employment in the labour force; orhours comprised of any combination of those hours.ExceptionAn insured person is not a new entrant or a re-entrant if the person has been paid one or more weeks of special benefits referred to in paragraph 12(3)(a) or (b) — or, as a self-employed person under Part VII.1, one or more weeks of benefits referred to in paragraph 152.14(1)(a) or (b) — in the period of 208 weeks preceding the period of 52 weeks before their qualifying period or in other circumstances, as prescribed by regulation, arising in that period of 208 weeks.Computation of hoursFor the purposes of subsection (4), an hour that is taken into account under any of paragraphs (4)(a), (b) or (c) may not be taken into account under the other.Other benefit rights — Canada-U.S. agreementAn insured person is not qualified to receive benefits if it is jointly determined that the insured person must first exhaust or end benefit rights under the laws of another jurisdiction, as provided by Article VI of the Agreement Between Canada and the United States Respecting Unemployment Insurance, signed on March 6 and 12, 1942.
1996, c. 23, s. 7;
1999, c. 31, s. 75(E);
2001, c. 5, s. 4;
2009, c. 33, s. 3.
Previous VersionIncrease in required hoursThe number of hours that an insured person, other than a new entrant or re-entrant to the labour force, requires under section 7 to qualify for benefits is increased to the number provided in the following table if the insured person accumulates one or more violations in the 260 weeks before making their initial claim for benefit.
TABLE / TABLEAU
ViolationRegional Rate of Unemployment /minor /serious /very serious /subsequent /Taux régional de chômagemineuregravetrès gravesubséquente6% and under/6 % et moins875105012251400more than 6% but not more than 7%/plus de 6 % mais au plus 7 %83199811641330more than 7% but not more than 8%/plus de 7 % mais au plus 8 %78894511031260more than 8% but not more than 9%/plus de 8 % mais au plus 9 % 74489310411190more than 9% but not more than 10%/plus de 9 % mais au plus 10 %7008409801120more than 10% but not more than 11%/plus de 10 % mais au plus 11 %6567889191050more than 11% but not more than 12%/plus de 11 % mais au plus 12 %613735858980more than 12% but not more than 13%/plus de 12 % mais au plus 13 %569683796910more than 13%/plus de 13 %525630735840
New entrants and re-entrants to the labour forceThe number of hours that an insured person who is a new entrant or re-entrant to the labour force requires under section 7 to qualify for benefits is increased if, in the 260 weeks before making their initial claim for benefit, the person accumulatesa minor violation, in which case the number of required hours is increased to 1,138 hours;a serious violation, in which case the number of required hours is increased to 1,365 hours; ora very serious violation, in which case the number of required hours is increased to 1,400 hours.Deemed violationA violation accumulated by an individual under section 152.07 is deemed to be a violation accumulated by the individual under this section on the day on which the notice of violation was given to the individual.LimitationA violation may not be taken into account under subsection (1) or (2) in more than two initial claims for benefits under this Act by an individual if the individual who accumulated the violation qualified for benefits in each of those two initial claims, taking into account subsection (1) or (2), subparagraph 152.07(1)(d)(ii) or regulations made under Part VIII, as the case may be.ViolationsAn insured person accumulates a violation if in any of the following circumstances the Commission issues a notice of violation to the person:one or more penalties are imposed on the person under section 38, 39, 41.1 or 65.1, as a result of acts or omissions mentioned in section 38, 39 or 65.1;the person is found guilty of one or more offences under section 135 or 136 as a result of acts or omissions mentioned in those sections; orthe person is found guilty of one or more offences under the Criminal Code as a result of acts or omissions relating to the application of this Act.Classification of violationsExcept for violations for which a warning was imposed, each violation is classified as a minor, serious, very serious or subsequent violation as follows:if the value of the violation isless than $1,000, it is a minor violation,$1,000 or more, but less than $5,000, it is a serious violation, or$5,000 or more, it is a very serious violation; andif the notice of violation is issued within 260 weeks after the person accumulates another violation, it is a subsequent violation, even if the acts or omissions on which it is based occurred before the person accumulated the other violation.Value of violationsThe value of a violation is the total ofthe amount of the overpayment of benefits resulting from the acts or omissions on which the violation is based, andif the claimant is disqualified or disentitled from receiving benefits, or the act or omission on which the violation is based relates to qualification requirements under section 7, the amount determined, subject to subsection (7), by multiplying the claimant’s weekly rate of benefit by the average number of weeks of regular benefits, as determined under the regulations.MaximumThe maximum amount to be determined under paragraph (6)(b) is the amount of benefits that could have been paid to the claimant if the claimant had not been disentitled or disqualified or had met the qualification requirements under section 7.
1996, c. 23, s. 7.1;
2009, c. 33, s. 4.
Previous VersionQualifying periodSubject to subsections (2) to (7), the qualifying period of an insured person is the shorter ofthe 52-week period immediately before the beginning of a benefit period under subsection 10(1), andthe period that begins on the first day of an immediately preceding benefit period and ends with the end of the week before the beginning of a benefit period under subsection 10(1).Extension of qualifying periodA qualifying period mentioned in paragraph (1)(a) is extended by the aggregate of any weeks during the qualifying period for which the person proves, in such manner as the Commission may direct, that throughout the week the person was not employed in insurable employment because the person wasincapable of work because of a prescribed illness, injury, quarantine or pregnancy;confined in a jail, penitentiary or other similar institution;receiving assistance under employment benefits; orreceiving payments under a provincial law on the basis of having ceased to work because continuing to work would have resulted in danger to the person, her unborn child or a child whom she was breast-feeding.Extension resulting from severance paymentsA qualifying period mentioned in paragraph (1)(a) is extended by the aggregate of any weeks during the qualifying period for which the person proves, in such manner as the Commission may direct, thatearnings paid because of the complete severance of their relationship with their former employer have been allocated to weeks in accordance with the regulations; andthe allocation has prevented them from establishing an interruption of earnings.Further extension of qualifying periodA qualifying period is further extended by the aggregate of any weeks during an extension for which the person proves, in such manner as the Commission may direct, thatin the case of an extension under subsection (2), the person was not employed in insurable employment because of a reason specified in that subsection; orin the case of an extension under subsection (3), the person had earnings paid to them because of the complete severance of their relationship with their former employer.Period not counted if benefits receivedFor the purposes of subsections (2) to (4), a week during which the person was in receipt of benefits does not count.Period not counted if insurable employmentFor the purposes of subsection (3) and paragraph (4)(b), a week during which the person was employed in insurable employment does not count.Maximum extension of qualifying periodNo extension under any of subsections (2) to (4) may result in a qualifying period of more than 104 weeks.Benefit PeriodEstablishment of benefit periodWhen an insured person who qualifies under section 7 or 7.1 makes an initial claim for benefits, a benefit period shall be established and, once it is established, benefits are payable to the person in accordance with this Part for each week of unemployment that falls in the benefit period.Beginning of benefit periodA benefit period begins on the later ofthe Sunday of the week in which the interruption of earnings occurs, andthe Sunday of the week in which the initial claim for benefits is made.Length of benefit periodExcept as otherwise provided in subsections (10) to (15) and section 24, the length of a benefit period is 52 weeks.Prior benefit periodSubject to a change or cancellation of a benefit period under this section, a benefit period shall not be established for the claimant if a prior benefit period has not ended.Late initial claimsAn initial claim for benefits made after the day when the claimant was first qualified to make the claim shall be regarded as having been made on an earlier day if the claimant shows that the claimant qualified to receive benefits on the earlier day and that there was good cause for the delay throughout the period beginning on the earlier day and ending on the day when the initial claim was made.Other late claimsA claim for benefits, other than an initial claim for benefits, made after the time prescribed for making the claim shall be regarded as having been made on an earlier day if the claimant shows that there was good cause for the delay throughout the period beginning on the earlier day and ending on the day when the claim was made.ExceptionA claim for benefits referred to in section 23.1 with respect to a family member shall not be regarded as having been made on an earlier day under subsection (4) or (5) ifat the time the claim is made, all benefits that may otherwise have been payable in relation to that claim have already been exhausted;the beginning of the period referred to in subsection 23.1(4) has already been determined with respect to that family member and the claim would have the effect of moving the beginning of that period to an earlier date; orthe claim is made in any other circumstances set out in the regulations.Cancelling benefit periodOnce a benefit period has been established for a claimant, the Commission maycancel the benefit period if it has ended and no benefits were paid or payable during the period; orwhether or not the period has ended, cancel at the request of the claimant that portion of the benefit period immediately before the first week for which benefits were paid or payable, if the claimantestablishes under this Part, as an insured person, a new benefit period beginning the first week for which benefits were paid or payable or establishes, under Part VII.1, as a self-employed person within the meaning of subsection 152.01(1), a new benefit period beginning the first week for which benefits were paid or payable, andshows that there was good cause for the delay in making the request throughout the period beginning on the day when benefits were first paid or payable and ending on the day when the request for cancellation was made.Effect of cancellationA cancelled benefit period or portion of a benefit period is deemed never to have begun.End of benefit periodA benefit period ends when any of the following first occurs:no further benefits are payable to the claimant in their benefit period, including for the reason that benefits have been paid for the maximum number of weeks for which benefits may be paid under section 12;the benefit period would otherwise end under this section; or[Repealed, 2002, c. 9, s. 12]the claimantrequests that their benefit period end,makes a new initial claim for benefits under this Part or Part VII.1, andqualifies, as an insured person, to receive benefits under this Part or qualifies, as a self-employed person within the meaning of subsection 152.01(1), to receive benefits under Part VII.1.Late requestsWhether or not the benefit period has ended, a request under paragraph 8(d) shall be regarded as having been made on an earlier day if the claimant shows that there was good cause for the delay throughout the period beginning on the earlier day and ending on the day when the request was made.Extension of benefit periodA claimant’s benefit period is extended by the aggregate of any weeks during the benefit period for which the claimant proves, in such manner as the Commission may direct, that the claimant was not entitled to benefits because the claimant wasconfined in a jail, penitentiary or other similar institution;in receipt of earnings paid because of the complete severance of their relationship with their former employer;in receipt of workers’ compensation payments for an illness or injury; orin receipt of payments under a provincial law on the basis of having ceased to work because continuing to work would have resulted in danger to the claimant, her unborn child or a child whom she was breast-feeding.Further extension of benefit periodA claimant’s benefit period is extended by the aggregate of any weeks during an extension of a benefit period under subsection (10) for which the claimant proves, in such manner as the Commission may direct, that the claimant was not entitled to benefits because of a reason specified in that subsection.Extension of benefit period — children in hospitalIf the child or children referred to in subsection 23(1) are hospitalized during the period referred to in subsection 23(2), the benefit period is extended by the number of weeks during which the child or children are hospitalized.Extension of benefit period — Canadian ForcesIf, during the period referred to in subsection 23(2), the start date of a claimant’s period of parental leave is deferred or a claimant is directed to return to duty from parental leave, in accordance with regulations made under the National Defence Act, the benefit period is extended by the number of weeks during which the claimant’s parental leave is deferred or the claimant is directed to return to duty, as the case may be.Extension of benefit period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid because of all of the reasons mentioned in paragraphs 12(3)(a), (b) and (c), andbenefits were not paid for the maximum number of weeks established for the reasons mentioned in paragraphs 12(3)(a), (b) and (c),the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the claimant for the reason mentioned in each of paragraphs 12(3)(a), (b) and (c).Extension of benefit period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid because of all of the reasons mentioned in paragraphs 12(3)(b), (c) and (d), andbenefits were not paid for the maximum number of weeks established for the reasons mentioned in paragraphs 12(3)(b), (c) and (d),the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the claimant for the reason mentioned in each of paragraphs 12(3)(b), (c) and (d).Extension of benefit period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid because of all of the reasons mentioned in paragraphs 12(3)(a), (b) and (d), andbenefits were not paid for the maximum number of weeks established for the reasons mentioned in paragraphs 12(3)(a), (b) and (d),the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the claimant for the reason mentioned in each of paragraphs 12(3)(a), (b) and (d).Extension of benefit period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid because of all of the reasons mentioned in subsection 12(3), andbenefits were not paid for the maximum number of weeks established for the reasons mentioned in paragraphs 12(3)(a), (b), (c) and (d),the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the claimant for the reason mentioned in each of those paragraphs.Maximum extension under subsections (10) to (13.3)Subject to subsection (15), no extension under any of subsections (10) to (13.3) may result in a benefit period of more than 104 weeks.Maximum extension under subsections (13) to (13.3)Unless the benefit period is also extended under any of subsections (10) to (12.1),no extension under subsection (13) may result in a benefit period of more than 67 weeks;no extension under subsection (13.1) or (13.2) may result in a benefit period of more than 58 weeks; andno extension under subsection (13.3) may result in a benefit period of more than 73 weeks.
1996, c. 23, s. 10;
2002, c. 9, s. 12;
2003, c. 15, s. 16;
2009, c. 30, s. 1, c. 33, s. 5;
2010, c. 9, s. 2.
Previous VersionWeek of unemploymentA week of unemployment for a claimant is a week in which the claimant does not work a full working week.Exception — no duties to performA week during which a claimant’s contract of service continues and in respect of which the claimant receives or will receive their usual remuneration for a full working week is not a week of unemployment, even though the claimant may be excused from performing their normal duties or does not have any duties to perform at that time.Exception — leave with deferred remunerationA week or part of a week during a period of leave from employment is not a week of unemployment if the employeetakes the period of leave under an agreement with their employer;continues to be an employee of the employer during the period; andreceives remuneration that was set aside during a period of work, regardless of when it is paid.Exception — compensatory leaveAn insured person is deemed to have worked a full working week during each week that falls wholly or partly in a period of leave ifin each week the insured person regularly works a greater number of hours, days or shifts than are normally worked in a week by persons employed in full-time employment; andthe person is entitled to the period of leave under an employment agreement to compensate for the extra time worked.Payment of BenefitsBenefitsIf a benefit period has been established for a claimant, benefits may be paid to the claimant for each week of unemployment that falls in the benefit period, subject to the maximums established by this section.General maximumThe maximum number of weeks for which benefits may be paid in a benefit period because of a reason other than those mentioned in subsection (3) shall be determined in accordance with the table in Schedule I by reference to the regional rate of unemployment that applies to the claimant and the number of hours of insurable employment of the claimant in their qualifying period.[Repealed, 2009, c. 30, s. 2]Maximum — special benefitsThe maximum number of weeks for which benefits may be paid in a benefit periodbecause of pregnancy is 15;because the claimant is caring for one or more new-born children of the claimant or one or more children placed with the claimant for the purpose of adoption is 35;because of a prescribed illness, injury or quarantine is 15; andbecause the claimant is providing care or support to one or more family members described in subsection 23.1(2), is six.Maximum — special benefitsThe maximum number of weeks for which benefits may be paidfor a single pregnancy is 15; andfor the care of one or more new-born or adopted children as a result of a single pregnancy or placement is 35.Maximum — parental benefitsIf a claim is made under this Part in respect of a child or children referred to in paragraph (4)(b) and a claim is made under section 152.05 in respect of the same child or children, the maximum number of weeks of benefits payable under this Act in respect of the child or children is 35.Maximum — compassionate care benefitsEven if more than one claim is made under this Act, at least one of which is made under this Part — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of this Part — in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is six weeks during the period of 26 weeks beginning with the first day of the week referred to in paragraph 23.1(4)(a).Shorter periodIf a shorter period is prescribed for the purposes of subsection 23.1(5), then that shorter period applies for the purposes of subsection (4.1).Expiration of shorter periodWhen a shorter period referred to in subsection (4.2) has expired in respect of a family member, no further benefits are payable under section 23.1 in respect of that family member until the minimum prescribed number of weeks has elapsed.Combined weeks of benefitsIn a claimant’s benefit period, the claimant may combine weeks of benefits to which the claimant is entitled because of a reason mentioned in subsection (3), but the maximum number of combined weeks is 50. If the benefit periodis extended under subsection 10(13), the maximum number of combined weeks is 65;is extended under subsection 10(13.1) or (13.2), the maximum number of combined weeks is 56; andis extended under subsection 10(13.3), the maximum number of combined weeks is 71.Combined weeks of benefitsIn a claimant’s benefit period, the claimant may, subject to the applicable maximums, combine weeks of benefits to which the claimant is entitled because of a reason mentioned in subsections (2) and (3), but the total number of weeks of benefits shall not exceed 50.[Repealed, 2000, c. 14, s. 3]AdoptionFor the purposes of this section, the placement with a major attachment claimant, at the same or substantially the same time, of two or more children for the purpose of adoption is a single placement of a child or children for the purpose of adoption.
1996, c. 23, s. 12;
2000, c. 14, s. 3;
2002, c. 9, s. 13;
2003, c. 15, s. 17;
2009, c. 30, s. 2, c. 33, s. 6.
Previous VersionWaiting periodA claimant is not entitled to be paid benefits in a benefit period until, after the beginning of the benefit period, the claimant has served a two week waiting period that begins with a week of unemployment for which benefits would otherwise be payable.Rate of BenefitsRate of weekly benefitsThe rate of weekly benefits payable to a claimant is 55% of their weekly insurable earnings.Maximum weekly insurable earningsThe maximum weekly insurable earnings is$750 if the claimant’s benefit period begins during the years 1997 to 2000; andif the claimant’s benefit period begins in a subsequent year, the maximum yearly insurable earnings divided by 52.Weekly insurable earningsA claimant’s weekly insurable earnings are their insurable earnings in the calculation period divided by the number of weeks determined in accordance with the following table by reference to the applicable regional rate of unemployment.
TABLE
Regional Rate of UnemploymentNumber of Weeksnot more than 6%22more than 6% but not more than 7%21more than 7% but not more than 8%20more than 8% but not more than 9%19more than 9% but not more than 10%18more than 10% but not more than 11%17more than 11% but not more than 12%16more than 12% but not more than 13%15more than 13%14
Insurable earningsInsurable earnings in the calculation period are equal to the total of the following amounts established and calculated in accordance with the regulations:the claimant’s insurable earnings during the calculation period including those from insurable employment that has not ended but not including any insurable earnings paid or payable to the claimant by reason of lay-off or separation from employment in the qualifying period; andthe insurable earnings paid or payable to the claimant, during the qualifying period, by reason of lay-off or separation from employment.Calculation periodThe calculation period of a claimant is the number of weeks, whether consecutive or not, determined in accordance with the table set out in subsection (2) by reference to the applicable regional rate of unemployment, in the claimant’s qualifying period for which he or she received the highest insurable earnings.[Repealed, 2012, c. 19, s. 604]
1996, c. 23, s. 14;
2012, c. 19, s. 604.
Previous Version[Repealed, 2001, c. 5, s. 5]Rate increase — family supplementThe rate of weekly benefits of a claimant who has one or more dependent children shall be increased by the amount of a family supplement determined in accordance with the regulations if the claimant establishes, in such manner as the Commission may direct, that the claimant meets the prescribed low-income family eligibility criteria.CriteriaThe criteria for low-income family eligibility may include criteria that are the same as or similar to the criteria for receiving a child tax benefit.Child tax benefitFor the purposes of subsection (2), a child tax benefit is a deemed overpayment under subdivision a.1 of Division E of Part I of the Income Tax Act.Maximum increaseThe amount of the increase in the claimant’s rate of weekly benefits shall not exceed the prescribed percentage of the claimant’s weekly insurable earnings or, if no percentage is prescribed, 25%.Maximum rate of weekly benefitsThe maximum rate of weekly benefits is 55 % of the maximum yearly insurable earnings divided by 52.
1996, c. 23, s. 17;
2001, c. 5, s. 6.
Disentitlement to BenefitsAvailability for work, etc.A claimant is not entitled to be paid benefits for a working day in a benefit period for which the claimant fails to prove that on that day the claimant wascapable of and available for work and unable to obtain suitable employment;unable to work because of a prescribed illness, injury or quarantine, and that the claimant would otherwise be available for work; orengaged in jury service.ExceptionA claimant to whom benefits are payable under section 23 is not disentitled under paragraph (1)(b) for failing to prove that he or she would have been available for work were it not for the illness, injury or quarantine.
1996, c. 23, s. 18;
2012, c. 27, s. 15.
Previous VersionDeductions from BenefitsEarnings in waiting periodIf a claimant has earnings during their waiting period, an amount not exceeding those earnings shall, as prescribed, be deducted from the benefits payable for the first three weeks for which benefits are otherwise payable.Earnings in periods of unemploymentSubject to subsections (3) and (4), if the claimant has earnings during any other week of unemployment, there shall be deducted from benefits payable in that week the amount, if any, of the earnings that exceeds$50, if the claimant’s rate of weekly benefits is less than $200; or25% of the claimant’s rate of weekly benefits, if that rate is $200 or more.Undeclared earningsIf the claimant has failed to declare all or some of their earnings to the Commission for a period, determined under the regulations, for which benefits were claimed,the following amount shall be deducted from the benefits paid to the claimant for that period:the amount of the undeclared earnings, if, in the opinion of the Commission, the claimant knowingly failed to declare the earnings, orin any other case, the amount of the undeclared earnings less the difference betweenall amounts determined under paragraph (2)(a) or (b) for the period,andall amounts that were applied under those paragraphs in respect of the declared earnings for the period; andthe deduction shall be madefrom the benefits paid for a number of weeks that begins with the first week for which the earnings were not declared in that period, andin such a manner that the amount deducted in each consecutive week equals the claimant’s benefits paid for that week.Earnings and allowances from employment benefits, courses and programsEarnings from employment under employment benefits and earnings or allowances payable to a claimant for attending a course or program of instruction or training shall not be deducted under this section except in accordance with the regulations.Deduction for excluded days in waiting periodIf a claimant is not entitled to receive benefits for a working day in their waiting period, an amount equal to 1/5 of their weekly rate of benefits for each such working day shall be deducted from the benefits payable for the three weeks described in subsection 19(1).Deduction for excluded days not in waiting periodIf a claimant is disentitled from receiving benefits for a working day in a week of unemployment that is not in their waiting period, an amount equal to 1/5 of their weekly rate of benefits for each such working day shall be deducted from the benefits payable for that week.Special BenefitsIllness, etc. — minor attachment claimantsA minor attachment claimant who ceases work because of illness, injury or quarantine is not entitled to receive benefits while unable to work for that reason.LimitationIf benefits are payable to a claimant as a result of illness, injury or quarantine and any allowances, money or other benefits are payable to the claimant for that illness, injury or quarantine under a provincial law, the benefits payable to the claimant under this Act shall be reduced or eliminated as prescribed.DeductionIf earnings are received by a claimant for a period in a week of unemployment during which the claimant is incapable of work because of illness, injury or quarantine, subsection 19(2) does not apply and, subject to subsection 19(3), all those earnings shall be deducted from the benefits payable for that week.
1996, c. 23, s. 21;
2012, c. 27, s. 16.
Previous VersionPregnancyNotwithstanding section 18, but subject to this section, benefits are payable to a major attachment claimant who proves her pregnancy.Weeks for which benefits may be paidSubject to section 12, benefits are payable to a major attachment claimant under this section for each week of unemployment in the periodthat begins the earlier ofeight weeks before the week in which her confinement is expected, andthe week in which her confinement occurs; andthat ends 17 weeks after the later ofthe week in which her confinement is expected, andthe week in which her confinement occurs.LimitationWhen benefits are payable to a claimant for unemployment caused by pregnancy and any allowances, money or other benefits are payable to the claimant for that pregnancy under a provincial law, the benefits payable to the claimant under this Act shall be reduced or eliminated as prescribed.Application of section 18For the purposes of section 13, the provisions of section 18 do not apply to the two week period that immediately precedes the period described in subsection (2).Earnings deductedIf benefits are payable under this section to a major attachment claimant who receives earnings for a period that falls in a week in the period described in subsection (2), the provisions of subsection 19(2) do not apply and, subject to subsection 19(3), all those earnings shall be deducted from the benefits paid for that week.Extension of periodIf a child who is born of the claimant’s pregnancy is hospitalized, the period during which benefits are payable under subsection (2) shall be extended by the number of weeks during which the child is hospitalized.LimitationThe extended period shall end no later than 52 weeks after the week of confinement.Parental benefitsNotwithstanding section 18, but subject to this section, benefits are payable to a major attachment claimant to care for one or more new-born children of the claimant or one or more children placed with the claimant for the purpose of adoption under the laws governing adoption in the province in which the claimant resides.Weeks for which benefits may be paidSubject to section 12, benefits under this section are payable for each week of unemployment in the periodthat begins with the week in which the child or children of the claimant are born or the child or children are actually placed with the claimant for the purpose of adoption; andthat ends 52 weeks after the week in which the child or children of the claimant are born or the child or children are actually placed with the claimant for the purpose of adoption.Extension of period — children in hospitalIf the child or children referred to in subsection (1) are hospitalized during the period referred to in subsection (2), the period is extended by the number of weeks during which the child or children are hospitalized.Extension of period — Canadian ForcesIf, during the period referred to in subsection (2), the start date of a claimant’s period of parental leave is deferred or a claimant is directed to return to duty from parental leave, in accordance with regulations made under the National Defence Act, the period is extended by the number of weeks during which the claimant’s parental leave is deferred or the claimant is directed to return to duty, as the case may be.LimitationNo extension under subsection (3) or (3.01) may result in the period being longer than 104 weeks.Extension of period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid because of all of the reasons mentioned in paragraphs 12(3)(a), (b) and (c), andbenefits were not paid for the maximum number of weeks established for the reason mentioned in paragraph 12(3)(b),the period referred to in subsection (2) is extended so that benefits may be paid up to that maximum number.Extension of period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid because of all of the reasons mentioned in paragraphs 12(3)(b), (c) and (d), andbenefits were not paid for the maximum number of weeks established for the reason mentioned in paragraph 12(3)(b),the period referred to in subsection (2) is extended so that benefits may be paid up to that maximum number.Extension of period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid because of all of the reasons mentioned in paragraphs 12(3)(a), (b) and (d), andbenefits were not paid for the maximum number of weeks established for the reasons mentioned in paragraph 12(3)(b),the period referred to in subsection (2) is extended so that benefits may be paid up to that maximum number.Extension of period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid because of all of the reasons mentioned in subsection 12(3), andbenefits were not paid for the maximum number of weeks established for the reason mentioned in paragraph 12(3)(b),the period referred to in subsection (2) is extended so that benefits may be paid up to that maximum number.LimitationNo extension under any of the following provisions may result in the period referred to in subsection (2) being longer than the specified number of weeks:for an extension under subsection (3.2), 67 weeks;for an extension under subsection (3.21) or (3.22), 58 weeks; andfor an extension under subsection (3.23), 73 weeks.LimitationNo extension under any of subsections 10(10) to (13.3) may result in the period referred to in subsection (2) being longer than 104 weeks.LimitationIf benefits are payable to a claimant for the reasons set out in this section and any allowances, money or other benefits are payable to the claimant for the same reasons under a provincial law, the benefits payable to the claimant under this Act are to be reduced or eliminated as prescribed.Division of weeks of benefitsIf two major attachment claimants are caring for a child referred to in subsection (1), or one major attachment claimant and an individual who claims benefits under section 152.05 are both caring for a child referred to in that subsection, weeks of benefits payable under this section, under section 152.05 or under both those sections, up to a maximum of 35 weeks, may be divided between them.Maximum number of weeks that can be dividedFor greater certainty, if, in respect of the same child, a major attachment claimant makes a claim for benefits under this section and another person makes a claim for benefits under section 152.05, the total number of weeks of benefits payable under this section and section 152.05 that may be divided between them may not exceed 35 weeks.Deferral of waiting periodA major attachment claimant who makes a claim for benefits under this section may have his or her waiting period deferred until he or she makes another claim for benefits in the same benefit period, otherwise than under section 22 or this section, ifthe claimant has already made a claim for benefits under section 22 or this section in respect of the same child and has served the waiting period;another major attachment claimant has made a claim for benefits under section 22 or this section in respect of the same child and that other claimant has served or is serving his or her waiting period;another major attachment claimant is making a claim for benefits under section 22 or this section in respect of the same child at the same time as the claimant and that other claimant elects to serve the waiting period; orthe claimant or another major attachment claimant meets the prescribed requirements.ExceptionIf a major attachment claimant makes a claim under section 22 or this section and an individual makes a claim under section 152.04 or 152.05 in respect of the same child or children and one of them has served or elected to serve their waiting period, thenif the major attachment claimant is not the one who served or elected to serve the waiting period, that claimant is not required to serve a waiting period; orif the individual is not the one who served or elected to serve the waiting period, that claimant may have his or her waiting period deferred in accordance with section 152.05.
1996, c. 23, s. 23;
2000, c. 12, s. 107, c. 14, s. 4;
2002, c. 9, s. 14;
2003, c. 15, s. 18;
2005, c. 30, s. 130;
2009, c. 33, s. 7;
2010, c. 9, s. 3.
Previous VersionDefinitionIn this section, family member, in relation to an individual, meansa spouse or common-law partner of the individual;a child of the individual or a child of the individual’s spouse or common-law partner;a parent of the individual or a spouse or common-law partner of the parent; andany other person who is a member of a class of persons prescribed for the purposes of this definition.Compassionate care benefitsNotwithstanding section 18, but subject to this section, benefits are payable to a major attachment claimant if a medical doctor has issued a certificate stating thata family member of the claimant has a serious medical condition with a significant risk of death within 26 weeksfrom the day the certificate is issued,in the case of a claim that is made before the day the certificate is issued, from the day from which the medical doctor certifies the family member’s medical condition, orin the case of a claim that is regarded to have been made on an earlier day under subsection 10(4) or (5), from that earlier day; andthe family member requires the care or support of one or more other family members.Medical practitionerIn the circumstances set out in the regulations, the certificate required under subsection (2) may be issued by a member of a prescribed class of medical practitioners.Weeks for which benefits may be paidSubject to section 12, benefits under this section are payable for each week of unemployment in the periodthat begins with the first day of the week in which the following falls, namely,the day of issuance of the first certificate in respect of the family member that meets the requirements of subsection (2) and is filed with the Commission,in the case of a claim that is made before the day the certificate is issued, the day from which the medical doctor certifies the family member’s medical condition, orin the case of a claim that is regarded to have been made on an earlier day under subsection 10(4) or (5), that earlier day; andthat ends on the last day of the week in which any of the following occurs, namely,all benefits payable under this section in respect of the family member are exhausted,the family member dies, orthe expiration of 26 weeks following the first day of the week referred to in paragraph (a).Shorter periodIf a shorter period is prescribed for the purposes of this section,the certificate referred to in subsection (2) must state that the family member has a serious medical condition with a significant risk of death within that period; andthat period applies for the purposes of subparagraph (4)(b)(iii).ExceptionSubparagraph (4)(a)(ii) does not apply to a claim ifat the time the certificate is filed with the Commission, all benefits that may otherwise have been payable in relation to that claim have already been exhausted;the beginning of the period referred to in subsection (4) has already been determined with respect to the family member, and the filing of the certificate with the Commission would have the effect of moving the beginning of that period to an earlier date; orthe claim is made in any other circumstances set out in the regulations.Deferral of waiting periodA claimant who makes a claim for benefits under this section may have their waiting period deferred until they make another claim for benefits in the same benefit period ifanother claimant has made a claim for benefits under this section or section 152.06 in respect of the same family member during the period described in subsection (4) and that other claimant has served or is serving their waiting period in respect of that claim;another claimant is making a claim for benefits under this section or section 152.06 in respect of the same family member at the same time as the claimant and that other claimant elects to serve the waiting period; orthe claimant, or another claimant who has made a claim for benefits under this section or section 152.06 in respect of the same family member, meets the prescribed requirements.Division of weeks of benefitsIf a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under this section or section 152.06 in respect of the same family member, any remaining weeks of benefits payable under this section, under section 152.06 or under both those sections, up to a maximum of six weeks, may be divided in the manner agreed to by those claimants.Maximum number of weeks that can be dividedFor greater certainty, if, in respect of the same family member, a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under section 152.06, the total number of weeks of benefits payable under this section and section 152.06 that may be divided between them may not exceed six weeks.Failure to agreeIf the claimants referred to in subsection (8) cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.LimitationWhen benefits are payable to a claimant for the reasons set out in this section and any allowances, money or other benefits are payable to the claimant under a provincial law for the same or substantially the same reasons, the benefits payable to the claimant under this section shall be reduced or eliminated as prescribed.
2003, c. 15, s. 19;
2009, c. 33, s. 8.
Previous VersionWork-SharingRegulations for work-sharing benefitsThe Commission may, with the approval of the Governor in Council, make regulations providing for the payment of work-sharing benefits to claimants who are qualified to receive benefits under this Act and are employed under a work-sharing agreement that has been approved for the purposes of this section by special or general direction of the Commission, including regulationsdefining and determining the nature of work-sharing employment for which benefits may be paid;prescribing the maximum number of weeks for which benefits may be paid;prescribing the method of paying benefits;prescribing the rate of weekly benefits;providing a method for setting the amount that is the weekly insurable earnings of a claimant employed in work-sharing employment for the purposes of section 14;prescribing the manner of treating, for benefit purposes, earnings received from the claimant’s employer or from other sources;providing for the extension of a claimant’s qualifying period or benefit period for a number of weeks not exceeding the number of weeks of work-sharing employment;deferring service by a claimant of all or any part of their waiting period until their work-sharing employment has ended; andproviding for any other matters necessary to carry out the purposes and provisions of this section.No appealA special or general direction of the Commission approving or disapproving a work sharing agreement for the purposes of subsection (1) is not subject to review under section 112.PresumptionFor the purposes of this Part, a claimant is unemployed and capable of and available for work during a week when the claimant works in work-sharing employment.
1996, c. 23, s. 24;
2012, c. 19, s. 241.
Previous VersionCourses, Programs and Employment BenefitsStatus of claimantsFor the purposes of this Part, a claimant is unemployed and capable of and available for work during a period when the claimant isattending a course or program of instruction or training at the claimant’s own expense, or under employment benefits or similar benefits that are the subject of an agreement under section 63, to which the Commission, or an authority that the Commission designates, has referred the claimant; orparticipating in any other employment activityfor which assistance has been provided for the claimant under prescribed employment benefits or benefits that are the subject of an agreement under section 63 and are similar to the prescribed employment benefits, andto which the Commission, or an authority that the Commission designates, has referred the claimant.No appealA decision of the Commission about the referral of a claimant to a course, program or other employment activity mentioned in subsection (1) is not subject to review under section 112.
1996, c. 23, s. 25;
1997, c. 26, s. 88;
1999, c. 31, s. 76(F);
2012, c. 19, s. 242.
Previous VersionBenefits are not earningsFor the purposes of this Part, Part IV, the Income Tax Act and the Canada Pension Plan, benefits paid to a claimant while employed under employment benefits, or under similar benefits that are the subject of an agreement under section 63, are not earnings from employment.
1996, c. 23, s. 26;
1997, c. 26, s. 89.
Disqualification and DisentitlementDisqualification — generalA claimant is disqualified from receiving benefits under this Part if, without good cause since the interruption of earnings giving rise to the claim, the claimanthas not applied for a suitable employment that is vacant after becoming aware that it is vacant or becoming vacant, or has failed to accept the employment after it has been offered to the claimant;has not taken advantage of an opportunity for suitable employment;has not carried out a written direction given to the claimant by the Commission with a view to assisting the claimant to find suitable employment, if the direction was reasonable having regard both to the claimant’s circumstances and to the usual means of obtaining that employment; orhas not attended an interview that the Commission has directed the claimant to attend to enable the Commission or another appropriate agencyto provide information and instruction to help the claimant find employment, orto identify whether the claimant might be assisted by job training or other employment assistance.Termination of referralA claimant is disqualified from receiving benefits under this Part ifthe Commission or an authority that the Commission designates has, with the agreement of the claimant, referred the claimant to a course or program of instruction or training or to any other employment activity for which assistance has been provided under employment benefits; andthe Commission has terminated the referral becausewithout good cause, the claimant has not attended or participated in the course, program or employment activity and, in the opinion of the Commission, it is unlikely that the claimant will successfully complete the course, program or employment activity,without good cause, the claimant has withdrawn from the course, program or employment activity, orthe organization providing the course, program or employment activity has expelled the claimant.Employment not suitableFor the purposes of this section, employment is not suitable employment for a claimant if it arises in consequence of a stoppage of work attributable to a labour dispute.[Repealed, 2012, c. 19, s. 605]
1996, c. 23, s. 27;
2001, c. 34, s. 41(E);
2012, c. 19, s. 605.
Previous VersionDuration of disqualificationA disqualification under section 27 is for the number of weeks that the Commission may determine, butthe number of weeks of a disqualification arising under paragraph 27(1)(a) or (b) shall be not fewer than 7 or more than 12; andthe number of weeks of a disqualification arising under paragraph 27(1)(c) or (d) or subsection 27(1.1) shall be not more than 6.When disqualification is to be servedSubject to subsections (3) to (5), the weeks of disqualification are to be served during the weeks following the waiting period for which benefits would otherwise be payable if the disqualification had not been imposed and, for greater certainty, the length of the disqualification is not affected by any subsequent loss of employment by the claimant during the benefit period.Disqualification to be carried forwardAny portion of the disqualification that has not been served when the claimant’s benefit period ends shall, subject to subsections (4) and (5), be served in any benefit period subsequently established within two years after the event giving rise to the disqualification.LimitationNo weeks of disqualification shall be carried forward against a claimant who has had 700 or more hours of insurable employment since the event giving rise to the disqualification.DeferralThe Commission shall defer the serving of the disqualification if the claimant is otherwise entitled to special benefits or benefits by virtue of section 25.PresumptionFor the purposes of this Part, benefits are deemed to be paid for the weeks of disqualification.ExceptionSubsection (6) does not apply to prevent a claimant from requesting that a benefit period established for the claimant as a minor attachment claimant be cancelled under subsection 10(6) and that a benefit period be established for the claimant as a major attachment claimant to enable the claimant to receive special benefits.
1996, c. 23, s. 28;
2001, c. 5, s. 7.
InterpretationFor the purposes of sections 30 to 33,“employment” refers to any employment of the claimant within their qualifying period or their benefit period;loss of employment includes a suspension from employment, but does not include loss of, or suspension from, employment on account of membership in, or lawful activity connected with, an association, organization or union of workers;voluntarily leaving an employment includesthe refusal of employment offered as an alternative to an anticipated loss of employment, in which case the voluntary leaving occurs when the loss of employment occurs,the refusal to resume an employment, in which case the voluntary leaving occurs when the employment is supposed to be resumed, andthe refusal to continue in an employment after the work, undertaking or business of the employer is transferred to another employer, in which case the voluntary leaving occurs when the work, undertaking or business is transferred; andjust cause for voluntarily leaving an employment or taking leave from an employment exists if the claimant had no reasonable alternative to leaving or taking leave, having regard to all the circumstances, including any of the following:sexual or other harassment,obligation to accompany a spouse, common-law partner or dependent child to another residence,discrimination on a prohibited ground of discrimination within the meaning of the Canadian Human Rights Act,working conditions that constitute a danger to health or safety,obligation to care for a child or a member of the immediate family,reasonable assurance of another employment in the immediate future,significant modification of terms and conditions respecting wages or salary,excessive overtime work or refusal to pay for overtime work,significant changes in work duties,antagonism with a supervisor if the claimant is not primarily responsible for the antagonism,practices of an employer that are contrary to law,discrimination with regard to employment because of membership in an association, organization or union of workers,undue pressure by an employer on the claimant to leave their employment, andany other reasonable circumstances that are prescribed.
1996, c. 23, s. 29;
2000, c. 12, s. 108.
Disqualification — misconduct or leaving without just causeA claimant is disqualified from receiving any benefits if the claimant lost any employment because of their misconduct or voluntarily left any employment without just cause, unlessthe claimant has, since losing or leaving the employment, been employed in insurable employment for the number of hours required by section 7 or 7.1 to qualify to receive benefits; orthe claimant is disentitled under sections 31 to 33 in relation to the employment.Length of disqualificationThe disqualification is for each week of the claimant’s benefit period following the waiting period and, for greater certainty, the length of the disqualification is not affected by any subsequent loss of employment by the claimant during the benefit period.Not retroactiveIf the event giving rise to the disqualification occurs during a benefit period of the claimant, the disqualification does not include any week in that benefit period before the week in which the event occurs.SuspensionNotwithstanding subsection (6), the disqualification is suspended during any week for which the claimant is otherwise entitled to special benefits.Restriction on qualifying for benefitsIf a claimant who has lost or left an employment as described in subsection (1) makes an initial claim for benefits, the following hours may not be used to qualify under section 7 or 7.1 to receive benefits:hours of insurable employment from that or any other employment before the employment was lost or left; andhours of insurable employment in any employment that the claimant subsequently loses or leaves, as described in subsection (1).Restriction on number of weeks and rate of benefitsNo hours of insurable employment in any employment that a claimant loses or leaves, as described in subsection (1), may be used for the purpose of determining the maximum number of weeks of benefits under subsection 12(2) or the claimant’s rate of weekly benefits under section 14.InterpretationFor greater certainty, but subject to paragraph (1)(a), a claimant may be disqualified under subsection (1) even if the claimant’s last employment before their claim for benefits was not lost or left as described in that subsection and regardless of whether their claim is an initial claim for benefits.Disentitlement — suspension for misconductA claimant who is suspended from their employment because of their misconduct is not entitled to receive benefits untilthe period of suspension expires;the claimant loses or voluntarily leaves the employment; orthe claimant, after the beginning of the period of suspension, accumulates with another employer the number of hours of insurable employment required by section 7 or 7.1 to qualify to receive benefits.Disentitlement — period of leave without just causeA claimant who voluntarily takes a period of leave from their employment without just cause is not entitled to receive benefits if, before or after the beginning of the period of leave,the period of leave was authorized by the employer; andthe claimant and the employer agreed as to the day on which the claimant would resume employment.Duration of disentitlementThe disentitlement lasts until the claimantresumes the employment;loses or voluntarily leaves the employment; orafter the beginning of the period of leave, accumulates with another employer the number of hours of insurable employment required by section 7 or 7.1 to qualify to receive benefits.Disentitlement — anticipated loss of employmentA claimant is not entitled to receive benefits if the claimant loses an employment because of their misconduct or voluntarily leaves without just cause within three weeks beforethe expiration of a term of employment, in the case of employment for a set term; orthe day on which the claimant is to be laid off according to a notice already given by the employer to the claimant.Duration of disentitlementThe disentitlement lasts until the expiration of the term of employment or the day on which the claimant was to be laid off.Suspension of disentitlementA disentitlement under sections 31 to 33 is suspended during any week for which the claimant is otherwise entitled to special benefits.ExceptionNotwithstanding anything in this Part, no claimant is disqualified or disentitled under sections 30 to 33 from receiving benefits only because the claimant left or refused to accept employment if, by remaining in or accepting the employment, the claimant would lose the rightto become or refrain from becoming a member of an association, organization or union of workers; orto continue to be a member and to observe the lawful rules of an association, organization or union of workers.Labour disputesSubject to the regulations, if a claimant loses an employment, or is unable to resume an employment, because of a work stoppage attributable to a labour dispute at the factory, workshop or other premises at which the claimant was employed, the claimant is not entitled to receive benefits until the earlier ofthe end of the work stoppage, andthe day on which the claimant becomes regularly engaged elsewhere in insurable employment.RegulationsThe Commission may, with the approval of the Governor in Council, make regulations for determining the number of days of disentitlement in a week of a claimant who loses a part-time employment or is unable to resume a part-time employment because of the reason mentioned in subsection (1).Suspension of disentitlementA disentitlement under this section is suspended during any period for which the claimantestablishes that the claimant is otherwise entitled to special benefits or benefits by virtue of section 25; andestablishes, in such manner as the Commission may direct, that before the work stoppage, the claimant had anticipated being absent from their employment because of any reason entitling them to those benefits and had begun making arrangements in relation to the absence.Non-applicationThis section does not apply if a claimant proves that the claimant is not participating in, financing or directly interested in the labour dispute that caused the stoppage of work.Separate branches of workIf separate branches of work that are commonly carried on as separate businesses in separate premises are carried on in separate departments on the same premises, each department is, for the purpose of this section, a separate factory or workshop.Prison inmates and persons outside CanadaExcept as may otherwise be prescribed, a claimant is not entitled to receive benefits for any period during which the claimantis an inmate of a prison or similar institution; oris not in Canada.PenaltiesPenalty for claimants, etc.The Commission may impose on a claimant, or any other person acting for a claimant, a penalty for each of the following acts or omissions if the Commission becomes aware of facts that in its opinion establish that the claimant or other person hasin relation to a claim for benefits, made a representation that the claimant or other person knew was false or misleading;being required under this Act or the regulations to provide information, provided information or made a representation that the claimant or other person knew was false or misleading;knowingly failed to declare to the Commission all or some of the claimant’s earnings for a period determined under the regulations for which the claimant claimed benefits;made a claim or declaration that the claimant or other person knew was false or misleading because of the non-disclosure of facts;being the payee of a special warrant, knowingly negotiated or attempted to negotiate it for benefits to which the claimant was not entitled;knowingly failed to return a special warrant or the amount of the warrant or any excess amount, as required by section 44;imported or exported a document issued by the Commission, or had it imported or exported, for the purpose of defrauding or deceiving the Commission; orparticipated in, assented to or acquiesced in an act or omission mentioned in paragraphs (a) to (g).Maximum penaltyThe Commission may set the amount of the penalty for each act or omission at not more thanthree times the claimant’s rate of weekly benefits;if the penalty is imposed under paragraph (1)(c),three times the amount of the deduction from the claimant’s benefits under subsection 19(3), andthree times the benefits that would have been paid to the claimant for the period mentioned in that paragraph if the deduction had not been made under subsection 19(3) or the claimant had not been disentitled or disqualified from receiving benefits; orthree times the maximum rate of weekly benefits in effect when the act or omission occurred, if no benefit period was established.Determination under subsection 145(2)For greater certainty, weeks of regular benefits that are repaid as a result of an act or omission mentioned in subsection (1) are deemed to be weeks of regular benefits paid for the purposes of the application of subsection 145(2).
1996, c. 23, s. 38;
2001, c. 5, s. 8.
Penalty for employers, etc.The Commission may impose on an employer, or any other person acting for an employer or pretending to be or act for an employer, a penalty for each of the following acts if the Commission becomes aware of facts that in its opinion establish that the employer or other person hasmade, in relation to any matter arising under this Act, a representation that the employer or other person knew was false or misleading;being required under this Act or the regulations to provide information, provided information or made a representation that the employer or other person knew was false or misleading;in relation to any matter arising under this Act, made a declaration that the employer or other person knew was false or misleading because of the non-disclosure of facts;imported or exported a document issued by the Commission, or had it imported or exported, for the purpose of defrauding or deceiving the Commission; orparticipated in, assented to or acquiesced in an act mentioned in paragraphs (a) to (d).Maximum penaltyThe Commission may set the amount of the penalty for each act at not more than nine times the maximum rate of weekly benefits in effect when the penalty is imposed.Officers, etc., of corporationsIf the Commission becomes aware of facts that in its opinion establish that a corporation has committed an act described in subsection (1) and that any officer, director or agent of the corporation has directed, authorized, assented to, acquiesced in or participated in the act, the Commission may impose a penalty on the officer, director or agent, whether or not a penalty has been imposed on the corporation.Contravention of information requirementsNotwithstanding subsection (2), if the act involves the provision of information about any matter on which the fulfilment of conditions for the qualification and entitlement for receiving or continuing to receive benefits depends, the Commission may set the amount of the penalty at not more than the greater of$12,000, andthe amount of the penalty imposed under section 38 on any person who made a claim for benefits based on the information provided.Major contraventionsNotwithstanding subsection (2), the Commission may set the amount of the penalty at an amount required or authorized by the regulations if the act is a major contravention, as defined under the regulations.Limitation on imposition of penaltiesA penalty shall not be imposed under section 38 or 39 ifa prosecution for the act or omission has been initiated against the employee, employer or other person; or36 months have passed since the day on which the act or omission occurred.Rescission, etc., of penaltyThe Commission may rescind the imposition of a penalty under section 38 or 39, or reduce the penalty, on the presentation of new facts or on being satisfied that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact.WarningThe Commission may issue a warning instead of setting the amount of a penalty for an act or omission under subsection 38(2) or 39(2).Limitation periodNotwithstanding paragraph 40(b), a warning may be issued within 72 months after the day on which the act or omission occurred.Non-assignment of Benefits and Liability to Return Benefits and Pay PenaltiesBenefits not assignableSubject to subsections (2) and (3), benefits are not capable of being assigned, charged, attached, anticipated or given as security and any transaction appearing to do so is void.Exception — recovery of amounts payableAny amounts payable under this Act by any person and required to be credited to the Employment Insurance Operating Account may be recovered out of any benefits payable to that person, without affecting any other mode of recovery.Exception — payment to other governmentsIf the Government of Canada, a provincial or municipal government or any other prescribed authority pays a person an advance or assistance or a welfare payment for a week that would not be paid if unemployment benefits were paid for that week, and unemployment benefits subsequently become payable to that person for that week, the Commission may, subject to the regulations, deduct from those or any subsequent benefits and pay to the government or the prescribed authority an amount equal to the amount of the advance, assistance or welfare payment paid, if the person had, on or before receiving the advance, assistance or welfare payment, consented to the deduction and payment by the Commission.
1996, c. 23, s. 42;
2001, c. 4, s. 74(F);
2010, c. 12, s. 2194;
2012, c. 19, s. 606.
Previous VersionLiability for overpaymentsA claimant is liable to repay an amount paid by the Commission to the claimant as benefitsfor any period for which the claimant is disqualified; orto which the claimant is not entitled.Liability to return overpaymentA person who has received or obtained a benefit payment to which the person is disentitled, or a benefit payment in excess of the amount to which the person is entitled, shall without delay return the amount, the excess amount or the special warrant for payment of the amount, as the case may be.Return of benefits by claimantIf a claimant receives benefits for a period and, under a labour arbitration award or court judgment, or for any other reason, an employer, a trustee in bankruptcy or any other person subsequently becomes liable to pay earnings, including damages for wrongful dismissal or proceeds realized from the property of a bankrupt, to the claimant for the same period and pays the earnings, the claimant shall pay to the Receiver General as repayment of an overpayment of benefits an amount equal to the benefits that would not have been paid if the earnings had been paid or payable at the time the benefits were paid.Return of benefits by employer or other personIf under a labour arbitration award or court judgment, or for any other reason, an employer, a trustee in bankruptcy or any other person becomes liable to pay earnings, including damages for wrongful dismissal or proceeds realized from the property of a bankrupt, to a claimant for a period and has reason to believe that benefits have been paid to the claimant for that period, the employer or other person shall ascertain whether an amount would be repayable under section 45 if the earnings were paid to the claimant and if so shall deduct the amount from the earnings payable to the claimant and remit it to the Receiver General as repayment of an overpayment of benefits.Return of benefits by employerIf a claimant receives benefits for a period and under a labour arbitration award or court judgment, or for any other reason, the liability of an employer to pay the claimant earnings, including damages for wrongful dismissal, for the same period is or was reduced by the amount of the benefits or by a portion of them, the employer shall remit the amount or portion to the Receiver General as repayment of an overpayment of benefits.LimitationNo amount is payable under section 45, or deductible under subsection 46(1), as a repayment of an overpayment of benefits if more than 36 months have elapsed since the lay-off or separation from the employment in relation to which the earnings are paid or payable and, in the opinion of the Commission, the administrative costs of determining the repayment would likely equal or exceed the amount of the repayment.
2012, c. 19, s. 607.
Liability of directors to pay penaltiesIf a penalty is imposed on a corporation under section 38 or 39 for an act or omission, the directors of the corporation at the time of the act or omission are, subject to subsections (2) to (7), jointly and severally, or solidarily, liable, together with the corporation, to pay the amount of the penalty.Limitations on liabilityA director is not liable unlessa certificate for the amount of the corporation’s liability for the penalty has been registered in the Federal Court under section 126 and execution for that amount has been returned unsatisfied in whole or in part;the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of its liability has been proved within six months after the date of commencement of the proceedings or the date of the dissolution, whichever is earlier; orthe corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act and a claim for the amount of its liability has been proved within six months after the date of the assignment or bankruptcy order.Defence of due diligenceA director is not liable if the director exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances to prevent the act or omission for which the penalty is imposed.Limitation periodNo action or proceedings to recover any amount payable by a director shall be commenced more than six years after the occurrence of the act or omission for which the penalty is imposed.Amount recoverableIf execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution.PreferenceIf a director pays an amount in respect of a corporation’s liability that is proved in liquidation, dissolution or bankruptcy proceedings,the director is entitled to any preference that Her Majesty in right of Canada would have been entitled to if that amount had not been paid; andif a certificate that relates to that amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director’s payment and the Commission shall make the assignment.Contribution from other directorsA director who has satisfied a claim under this section is entitled to contribution from the other directors who are liable for the claim.
1996, c. 23, s. 46.1;
1999, c. 31, s. 77(F);
2004, c. 25, ss. 133, 197.
Previous VersionDebts to CrownAll amounts payable under section 38, 39, 43, 45, 46 or 46.1 are debts due to Her Majesty and are recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.RecoveryIf benefits become payable to a claimant, the amount of the indebtedness may be deducted and retained out of the benefits.LimitationNo amount due under this section may be recovered more than 72 months after the day on which the liability arose.AppealsA limitation period established by subsection (3) does not run when there is pending an appeal or other review of a decision establishing the liability.Claim ProcedureClaim requiredNo benefit period shall be established for a person unless the person makes an initial claim for benefits in accordance with section 50 and the regulations and proves that the person is qualified to receive benefits.Information requiredNo benefit period shall be established unless the claimant supplies information in the form and manner directed by the Commission, giving the claimant’s employment circumstances and the circumstances pertaining to any interruption of earnings, and such other information as the Commission may require.NotificationOn receiving an initial claim for benefits, the Commission shall decide whether the claimant is qualified to receive benefits and notify the claimant of its decision.Proof requiredA person is not entitled to receive benefits for a week of unemployment until the person makes a claim for benefits for that week in accordance with section 50 and the regulations and proves thatthe person meets the requirements for receiving benefits; andno circumstances or conditions exist that have the effect of disentitling or disqualifying the person from receiving benefits.Benefit of the doubtThe Commission shall give the benefit of the doubt to the claimant on the issue of whether any circumstances or conditions exist that have the effect of disqualifying the claimant under section 30 or disentitling the claimant under section 31, 32 or 33, if the evidence on each side of the issue is equally balanced.NotificationOn receiving a claim for benefits, the Commission shall decide whether benefits are payable to the claimant for that week and notify the claimant of its decision.Entitlement to benefitsA claimant who fails to fulfil or comply with a condition or requirement under this section is not entitled to receive benefits for as long as the condition or requirement is not fulfilled or complied with.How a claim must be madeA claim for benefits shall be made in the manner directed at the office of the Commission that serves the area in which the claimant resides, or at such other place as is prescribed or directed by the Commission.FormA claim for benefits shall be made by completing a form supplied or approved by the Commission, in the manner set out in instructions of the Commission.TimeA claim for benefits for a week of unemployment in a benefit period shall be made within the prescribed time.Additional informationThe Commission may at any time require a claimant to provide additional information about their claim for benefits.Making claim or providing information in personThe Commission may require a claimant or group or class of claimants to be at a suitable place at a suitable time in order to make a claim for benefits in person or provide additional information about a claim.Registration for employmentFor the purpose of proving that a claimant is available for work, the Commission may require the claimant to register for employment at an agency administered by the Government of Canada or a provincial government and to report to the agency at such reasonable times as the Commission or agency directs.Proof of efforts to obtain employmentFor the purpose of proving that a claimant is available for work and unable to obtain suitable employment, the Commission may require the claimant to prove that the claimant is making reasonable and customary efforts to obtain suitable employment.Mailing addressA claimant shall provide the mailing address of their normal place of residence, unless otherwise permitted by the Commission.Waiver or variation of requirementsThe Commission may waive or vary any of the conditions and requirements of this section or the regulations whenever in its opinion the circumstances warrant the waiver or variation for the benefit of a claimant or a class or group of claimants.InformationIf, in considering a claim for benefits, the Commission finds an indication from the documents relating to the claim that the loss of employment resulted from the claimant’s misconduct or that the claimant voluntarily left employment, the Commission shallgive the claimant and the employer an opportunity to provide information as to the reasons for the loss of employment; andif the information is provided, take it into account in determining the claim.Reconsideration of claimDespite section 111, but subject to subsection (5), the Commission may reconsider a claim for benefits within 36 months after the benefits have been paid or would have been payable.DecisionIf the Commission decides that a person has received money by way of benefits for which the person was not qualified or to which the person was not entitled, or has not received money for which the person was qualified and to which the person was entitled, the Commission must calculate the amount of the money and notify the claimant of its decision.Amount repayableIf the Commission decides that a person has received money by way of benefits for which the person was not qualified or to which the person was not entitled,the amount calculated is repayable under section 43; andthe day that the Commission notifies the person of the amount is, for the purposes of subsection 47(3), the day on which the liability arises.Amount payableIf the Commission decides that a person was qualified and entitled to receive money by way of benefits, and the money was not paid, the amount calculated is payable to the claimant.Extended time to reconsider claimIf, in the opinion of the Commission, a false or misleading statement or representation has been made in connection with a claim, the Commission has 72 months within which to reconsider the claim.
1996, c. 23, s. 52;
2012, c. 19, s. 243.
Previous VersionNotificationIf the Commission is required to notify a person of a decision under this Part, it may have that person notified in such manner as it considers adequate.RegulationsRegulationsThe Commission may, with the approval of the Governor in Council, make regulationsprescribing the conditions on which the requirement under this Part or Part VII.1 of serving a waiting period may be waived;defining or determining what is a working day or working week in any employment or for the purposes of Part VII.1;prescribing the conditions and circumstances under which a claimantwhile self-employed or employed in employment that is not insurable employment, orwhose pattern of full-time employment differs from the normal and customary employment pattern of employed persons generally,is to be considered to have worked or not worked a full working week;for determining the average number of weeks of regular benefits for the purposes of paragraph 7.1(6)(b);setting out circumstances for the purposes of paragraphs 10(5.1)(c), 23.1(6)(c), 152.06(5)(c) and 152.11(6)(c);defining or determining who are dependent children, prescribing low-income family eligibility criteria and determining the amount of family supplements for the purposes of section 16 or 152.17;determining, for the purposes of subsection 19(3) or 152.18(3), the period for which benefits were claimed;providing for the deduction under section 19 of earnings and allowances mentioned in subsection 19(4);determining the amount to be deducted under subsection 20(2) from weekly benefits paid if the claimant normally works other than a five day week;[Not in force]prescribing classes of persons for the purposes of paragraph 23.1(1)(d) and paragraph (d) of the definition family member in subsection 152.01(1);defining or determining what is care or support for the purposes of paragraphs 23.1(2)(b) and 152.06(1)(b);prescribing classes of medical practitioners for the purposes of subsections 23.1(3) and 152.06(2) and setting out the circumstances in which a certificate may be issued by them under subsection 23.1(2) or 152.06(1);prescribing a shorter period for the purposes of subsections 23.1(5) and 152.06(4) and prescribing a minimum number of weeks in relation to that shorter period for the purposes of subsections 12(4.3) and 152.14(7);prescribing requirements for the purposes of paragraphs 23.1(7)(c) and 152.06(6)(c);prescribing rules for the purposes of subsection 23.1(9);setting out the circumstances that constitute the commencement or termination of a stoppage of work for the purposes of section 36;for defining as a major contravention for the purposes of subsection 39(5) anything that constitutes an act mentioned in subsection 39(1) or (3) and for setting or calculating the amount or maximum amount of the penalty for the major contravention, up to a maximum of $25,000;providing for the making of claims by, and the payment of benefits to, any person or agency on behalf of deceased or incapacitated persons or persons with mental disabilities;imposing additional conditions and terms with respect to the payment and receipt of benefits and restricting the amount or period of benefits in relation to persons who by custom of their occupation, trade or industry or under their agreement with an employer are paid in whole or in part by the piece or on a basis other than time;prohibiting the payment of benefits, in whole or in part, and restricting the amount of benefits payable, in relation to persons or to groups or classes of persons who work or have worked for any part of a year in an industry or occupation in which, in the opinion of the Commission, there is a period that occurs annually, at regular or irregular intervals, during which no work is performed by a significant number of persons engaged in that industry or occupation, for any or all weeks in that period;for the ratification of amounts paid to persons while they are not entitled to them and for writing off those amounts and any penalties under section 38, 39 or 65.1 and amounts owing under section 43, 45, 46, 46.1 or 65 and any costs recovered against those persons;establishing criteria for defining or determining what constitutes suitable employment for different categories of claimants for the purposes of any provision of this Act;establishing criteria for defining or determining what constitutes reasonable and customary efforts for the purposes of subsection 50(8);respecting the proof of fulfilment of the conditions and the absence of the disqualification from receiving or continuing to receive benefits, and for that purpose requiring the attendance of insured persons at such offices or places and at such times as may be required;prescribing the manner in which claims for benefits shall be made and the information to be provided with those claims;prescribing the procedure to be followed for the consideration and the examination of claims and questions to be considered by officers of the Commission and the way in which a question may be raised as to the continuation of benefits in the case of a person in receipt of benefits;respecting the payment of benefits during any period intervening between an application for the determination of a question or a claim for benefits and the final determination of the question or claim;prescribing the time and manner of paying benefits;requiring employers to provide information about any matter on which the fulfilment of conditions for the qualification and entitlement for receiving or continuing to receive benefits depends, prescribing the time and manner in which the information shall be provided and requiring the certification or affirmation of the information;providing the manner of ascertaining a claimant’s employment history if their employer has failed to provide a record of their employment on separation or the employer is not available or is unable to provide the necessary employment history because their records are destroyed or lost;defining and determining earnings for benefit purposes, determining the amount of those earnings and providing for the allocation of those earnings to weeks or other periods;establishing criteria for defining and determining what constitutes a supplemental unemployment benefit plan and providing for the making of those determinations, including the consideration of late applications, reconsidering determinations and appeals from determinations;defining and determining the circumstances in which and the time at which an interruption of earnings occurs;prescribing conditions under which benefits may be paid in advance;establishing regions appropriate for the purpose of applying this Part and Part VIII and delineating their boundaries based on geographical units established or used by Statistics Canada;determining the regional rates of unemployment produced by Statistics Canada or the averages of those rates that shall apply to a claimant for the purposes of this Part and Part VIII and incorporating in those rates an estimate of the rates for status Indians living on Indian reserves;prescribing the information and evidence to be provided by a claimant to proveinability to work because of illness, injury or quarantine, orpregnancy or the expected date of confinement;for carrying out the purposes and provisions of section 14, including regulationsrespecting the circumstances under which, the criteria by which and the manner in whichweeks are to be considered as weeks for which a claimant has insurable earnings during a calculation period, including the number of those weeks to be considered in that period, andamounts are to be considered as the insurable earnings for any week or number of weeks in that period, andfor allocating insurable earnings to a calculation period, for example by including them in that period or excluding them from that period;for allocating hours of insurable employment to a qualifying period, for example by including them in that period or excluding them from that period;prescribingthe circumstances in which a claimant who leaves employment in accordance with an employer work-force reduction process that preserves the employment of coworkers may, notwithstanding section 30, be paid benefits, andwhat constitutes an employer work-force reduction process for the purposes of the regulations;reducing the special benefits payable when allowances, money or other benefits are payable to a claimant under a plan other than one established under a provincial law; andprescribing anything that by section 2 or this Part is to be prescribed.
1996, c. 23, s. 54;
2003, c. 15, s. 20;
2009, c. 33, s. 9;
2012, c. 19, s. 608.
Previous VersionHours of insurable employmentThe Commission may, with the approval of the Governor in Council, make regulations for establishing how many hours of insurable employment a person has, including regulations providing that persons whose earnings are not paid on an hourly basis are deemed to have hours of insurable employment as established in accordance with the regulations.Alternative methodsIf the Commission considers that it is not possible to apply the provisions of the regulations, it may authorize an alternative method of establishing how many hours of insurable employment a person has.Alteration or rescission of authorizationThe Commission may at any time alter the authorized method or rescind the authorization, subject to any conditions that it considers appropriate.Agreement to provide alternative methodsThe Commission may enter into agreements with employers or employees to provide for alternative methods of establishing how many hours of insurable employment persons have and the Commission may at any time rescind the agreements.EMPLOYMENT BENEFITS AND NATIONAL EMPLOYMENT SERVICEPurposeThe purpose of this Part is to help maintain a sustainable employment insurance system through the establishment of employment benefits for insured participants and the maintenance of a national employment service.GuidelinesEmployment benefits and support measures under this Part shall be established in accordance with the following guidelines:harmonization with provincial employment initiatives to ensure that there is no unnecessary overlap or duplication;reduction of dependency on unemployment benefits by helping individuals obtain or keep employment;co-operation and partnership with other governments, employers, community-based organizations and other interested organizations;flexibility to allow significant decisions about implementation to be made at a local level;availability of assistance under the benefits and measures in either official language where there is significant demand for that assistance in that language;commitment by persons receiving assistance under the benefits and measures toachieving the goals of the assistance,taking primary responsibility for identifying their employment needs and locating services necessary to allow them to meet those needs, andif appropriate, sharing the cost of the assistance; andimplementation of the benefits and measures within a framework for evaluating their success in assisting persons to obtain or keep employment.Working in concert with provincial governmentsTo give effect to the purpose and guidelines of this Part, the Commission shall work in concert with the government of each province in which employment benefits and support measures are to be implemented in designing the benefits and measures, determining how they are to be implemented and establishing the framework for evaluating their success.Agreements with provincesThe Commission shall invite the government of each province to enter into agreements for the purposes of subsection (2) or any other agreements authorized by this Part.Definition of “insured participant”In this Part, insured participant means an insured person who requests assistance under employment benefits and, when requesting the assistance, is an unemployed personfor whom a benefit period is established or whose benefit period has ended within the previous 36 months; orfor whom a benefit period has been established in the previous 60 months and whowas paid special benefits under section 22 or 23 during the benefit period,subsequently withdrew from active participation in the labour force to care for one or more of their new-born children or one or more children placed with them for the purpose of adoption, andis seeking to re-enter the labour force.InterpretationFor the purposes of subsection (1), “benefit period” includes a benefit period established under the Unemployment Insurance Act and “special benefits” includes benefits under sections 18 and 20 of that Act.Employment benefits for insured participantsThe Commission may establish employment benefits to enable insured participants to obtain employment, including benefits toencourage employers to hire them;encourage them to accept employment by offering incentives such as temporary earnings supplements;help them start businesses or become self-employed;provide them with employment opportunities through which they can gain work experience to improve their long-term employment prospects; andhelp them obtain skills for employment, ranging from basic to advanced skills.National employment serviceThe Commission shall maintain a national employment service to provide information on employment opportunities across Canada to help workers find suitable employment and help employers find suitable workers.Duties of the CommissionThe Commission shallcollect information concerning employment for workers and workers seeking employment and, to the extent the Commission considers necessary, make the information available with a view to assisting workers to obtain employment for which they are suited and assisting employers to obtain workers most suitable to their needs; andensure that in referring a worker seeking employment there will be no discrimination on a prohibited ground of discrimination within the meaning of the Canadian Human Rights Act or because of political affiliation, but nothing in this paragraph prohibits the national employment service from giving effect toany limitation, specification or preference based on a bona fide occupational requirement, orany special program, plan or arrangement mentioned in section 16 of the Canadian Human Rights Act.RegulationsThe Commission may, with the approval of the Governor in Council, make regulations for the purposes of subsections (1) and (2).Support measuresIn support of the national employment service, the Commission may establish support measures to supportorganizations that provide employment assistance services to unemployed persons;employers, employee or employer associations, community groups and communities in developing and implementing strategies for dealing with labour force adjustments and meeting human resource requirements; andresearch and innovative projects to identify better ways of helping persons prepare for, return to or keep employment and be productive participants in the labour force.LimitationSupport measures established under paragraph (4)(b) shall notprovide assistance for employed persons unless they are facing a loss of their employment; orprovide direct federal government assistance for the provision of labour market training without the agreement of the government of the province in which the assistance is provided.Financial assistanceFor the purpose of implementing employment benefits and support measures, the Commission may, in accordance with terms and conditions approved by the Treasury Board, provide financial assistance in the form ofgrants or contributions;loans, loan guarantees or suretyships;payments for any service provided at the request of the Commission; andvouchers to be exchanged for services and payments for the provision of the services.Provincial agreementThe Commission may not provide any financial assistance in a province in support of employment benefits mentioned in paragraph 59(e) without the agreement of the government of the province.Transitional payments for educational institutionsPayments under paragraph (1)(c) include the following transitional payments, which may not be made under this section more than three years after it comes into force:payments to a public or private educational institution for providing a course or program of instruction or training at the request of the Commission under employment benefits authorized by paragraph 59(e); andpayments to a province in respect of the course or program if it is provided by a public educational institution and there is an agreement between the government of the province and the Commission to remunerate the province for all or part of the cost of providing the course or program.
1996, c. 23, s. 61;
2001, c. 4, s. 75(E).
Agreements for administering employment benefits and support measuresThe Commission may, with the approval of the Minister, enter into an agreement or arrangement for the administration of employment benefits or support measures on its behalf by a department, board or agency of the Government of Canada, another government or government agency in Canada or any other public or private organization.Agreements for paying costs of similar benefits and measuresThe Commission may, with the approval of the Minister, enter into an agreement with a government or government agency in Canada or any other public or private organization to provide for the payment of contributions for all or a portion ofany costs of benefits or measures provided by the government, government agency or organization that are similar to employment benefits or support measures under this Part and are consistent with the purpose and guidelines of this Part; andany administration costs that the government, government agency or organization incurs in providing the benefits or measures.No appealA decision of the Commission made in relation to employment benefits or support measures, other than a decision under section 65.1, is not subject to review under section 112.
1996, c. 23, s. 64;
2012, c. 19, s. 244.
Previous VersionLiability for repaymentsA person is liable to repay the following amounts paid under section 61:principal and interest on a loan to the person;an amount paid on a guarantee or suretyship of a loan made to the person; andan amount paid to the person to which the person is not entitled.
1996, c. 23, s. 65;
2001, c. 4, s. 76(E).
PenaltiesThe Commission may impose on a person to whom financial assistance has been provided under section 61 a penalty for each of the following acts or omissions if the Commission becomes aware of facts that in its opinion establish that the person hasin relation to an application or request for the assistance,made a representation that the person knew was false or misleading, ormade a declaration that the person knew was false or misleading because of the non-disclosure of facts; orwithout good cause failed to attend, carry out or complete the course, program or activity for which the assistance was provided or was expelled from it.Maximum penaltyThe Commission may set the amount of the penalty for each act or omission at not more than the amount of the financial assistance that was provided.Limitation on imposition of penaltiesThe penalty shall not be imposed ifa prosecution for the act or omission has been initiated against the person; or36 months have passed since the day on which the act or omission occurred.Rescission, etc., of penaltyThe Commission may rescind the imposition of the penalty, or reduce the penalty, on the presentation of new facts or on being satisfied that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact.
1996, c. 23, s. 65.1;
1999, c. 31, s. 78(F).
Debts due to the CrownAmounts repayable under section 65 and penalties under section 65.1 are debts due to Her Majesty and are recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.Recovery by deductionIf an amount becomes payable to the person under section 61, the amount of their indebtedness to Her Majesty may be recovered out of the amount payable.LimitationNo amount due under this section may be recovered more than 72 months after the day on which the liability arose.PREMIUMS AND OTHER FINANCIAL MATTERSInterpretationDefinition of actuaryIn this Part, actuary means the Fellow of the Canadian Institute of Actuaries whose services are engaged by the Commission under subsection 28(4) of the Department of Human Resources and Skills Development Act.
2008, c. 28, s. 125;
2012, c. 31, s. 434.
Previous VersionPremiums[Repealed, 2008, c. 28, s. 126]Previous VersionAnnual premium rate settingSubject to subsection (7), the Governor in Council shall, on the joint recommendation of the Minister and the Minister of Finance, set the premium rate for each year in order to generate just enough premium revenue during that year to ensure that at the end of that year the total of the amounts credited to the Employment Insurance Operating Account after December 31, 2008 is equal to the total of the amounts charged to that Account after that date.Premium rate for 2010Despite subsection (1), the premium rate for the year 2010 is 1.73%.FactorsThe Governor in Council shall set the premium rate based onthe information provided under sections 66.1 and 66.2;[Repealed, 2012, c. 31, s. 435][Repealed, 2012, c. 19, s. 609]any regulations made under section 69;any changes, announced by the Minister on or before July 31 in a year, to payments to be made under paragraph 77(1)(a), (b) or (c) during the following year; andany other information that the Governor in Council considers relevant.[No subsection (3)][Repealed, 2012, c. 19, s. 609]Difference year to yearThe premium rate may not be increased or decreased by more than five one-hundredths of one per cent (0.05%) from one year to the next.Governor in Council — maximum change in premium rateOn the joint recommendation of the Minister and the Minister of Finance, the Governor in Council may change the maximum percentage referred to in subsection (7) by which the premium rate may be increased or decreased from one year to the next, if the Governor in Council considers it to be in the public interest.Time limitOn or before September 14 in a year, the Governor in Council shall set the premium rate for the following year.
1996, c. 23, s. 66;
2005, c. 30, s. 126;
2008, c. 28, s. 127;
2009, c. 2, ss. 222, 230;
2010, c. 12, s. 2204;
2012, c. 19, s. 609, c. 31, s. 435.
Previous VersionInformation providedThe Minister shall, on or before June 22 in a year, provide the actuary with the following information:if the Minister has made an announcement referred to in paragraph 66(2)(e), the forecast change in the amount of the payments to be made during the following year under paragraph 77(1)(a), (b) or (c), as the case may be;the forecast costs to be paid under paragraphs 77(1)(d), (d.1) and (g) during the following year, including any forecast change in those costs resulting from any change to the payments referred to in paragraph (a); andthe total of the amounts charged to the Employment Insurance Operating Account as of the last day of the most recent month for which that total is known by the Minister.[Repealed, 2012, c. 31, s. 436]Updated informationIn addition to the information provided under paragraph (1)(c), the Minister may, on or before July 12 in a year, provide the actuary with an update of the information referred to in that paragraph.
2001, c. 5, s. 9;
2005, c. 30, s. 126;
2008, c. 28, s. 127;
2010, c. 12, s. 2204;
2012, c. 19, s. 610, c. 31, ss. 436, 462.
Previous VersionInformation providedThe Minister of Finance shall, on or before June 22 in a year, provide the actuary with the following information:the most current forecast values of the economic variables that are relevant to the determination under section 66 of a premium rate for the following year; andthe amounts forecast under subparagraphs 77.1(a)(i) and (ii) and the total estimated under subparagraph 77.1(a)(iii).[Repealed, 2012, c. 31, s. 437]Updated informationIn addition to the information provided under paragraph (1)(b), the Minister of Finance may, on or before July 12 in a year, provide the actuary with an update of the information referred to in that paragraph.Information provided to Governor in CouncilWhen a joint recommendation is made under subsection 66(1) in a year, the Minister of Finance shall provide the Governor in Council with the information that was provided to the actuary under subsections (1) and (2).
2003, c. 15, s. 21;
2005, c. 30, s. 126;
2008, c. 28, s. 127;
2010, c. 12, s. 2204;
2012, c. 19, s. 611, c. 31, s. 437.
Previous VersionActuary’s reportThe actuary shall prepare actuarial forecasts and estimates for the purposes of sections 4, 66 and 69 and shall, on or before July 22 in a year, provide the Commission with a report that sets outthe forecast premium rate for the following year and a detailed analysis in support of the forecast;the calculations performed for the purposes of sections 4 and 69;the information provided under section 66.1; andthe source of the data, the actuarial and economic assumptions and the actuarial methodology used.
2004, c. 22, s. 25;
2005, c. 30, s. 126;
2008, c. 28, s. 127;
2012, c. 19, s. 612, c. 31, s. 438.
Previous VersionReport and summaryThe Commission shall, on or before July 31 in a year, provide the Minister and the Minister of Finance with the report referred to in section 66.3 and a summary of that report.Information provided to Governor in CouncilWhen a joint recommendation is made under subsection 66(1) in a year, the Minister shall provide the Governor in Council with the report and its summary.Tabling in ParliamentAfter a premium rate is set under section 66, the Minister shall cause the report and its summary to be laid before each House of Parliament on any of the next 10 days during which that House is sitting.
2012, c. 31, s. 438.
Rounding percentage ratesIf the calculation of a premium rate under section 66 results in a rate that includes a fraction of one per cent, the resulting percentage is to be rounded to the nearest one hundredth of one per cent or, if the resulting percentage is equidistant from two one-hundredths of one percent, to the higher of them.
2005, c. 30, s. 126;
2008, c. 28, s. 127;
2012, c. 31, s. 438.
Previous VersionStatutory Instruments ActThe Statutory Instruments Act does not apply in respect of a premium rate set under section 66 or the premiums determined under sections 67 and 68. However, the premium rates must, as soon as possible, be published by the Minister in Part I of the Canada Gazette.
2005, c. 30, s. 126;
2008, c. 28, s. 127;
2012, c. 31, s. 438.
Previous VersionUser Fees ActFor greater certainty, the User Fees Act does not apply in respect of the premium rate set under section 66 or the premiums determined under sections 67 and 68.
2005, c. 30, s. 126;
2012, c. 31, s. 438.
Previous VersionEmployee’s premiumSubject to section 70, a person employed in insurable employment shall pay, by deduction as provided in subsection 82(1), a premium equal to their insurable earnings multiplied by the premium rate set under section 66 or 66.3, as the case may be.
1996, c. 23, s. 67;
2001, c. 5, s. 10;
2003, c. 15, s. 21;
2004, c. 22, s. 26;
2005, c. 30, s. 126.
Previous VersionEmployer’s premiumSubject to sections 69 and 70, an employer shall pay a premium equal to 1.4 times the employees’ premiums that the employer is required to deduct under subsection 82(1).Premium reduction — wage-loss plansThe Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s premium wherethe payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care or compassionate care under a plan that covers insured persons employed by the employer, other than one established under provincial law, would have the effect of reducing the special benefits payable to the insured persons; andthe insured persons will benefit from the reduction of the employer’s premium in an amount at least equal to 5/12 of the reduction.Provincial plansThe Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s and employee’s premiums, the premiums under Part VII.1 or all those premiums, when the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care or compassionate care under a provincial law to insured persons, or to self-employed persons, as the case may be, would have the effect of reducing or eliminating the special benefits payable to those insured persons or the benefits payable to those self-employed persons.Included provisionsThe regulations may include provisionsprescribing the manner and time for making an application for a premium reduction;prescribing the standards that must be met by a plan to qualify for a premium reduction and the time during which the plan must be in effect;prescribing the method for determining the amount of reduction for plans that meet the prescribed standards and the use to be made of actuarial calculations and estimates;prescribing the manner in which insured persons are to benefit from the premium reduction;providing for the making of decisions relating to premium reduction and appeals in cases of dispute;prescribing how the insured earnings of insured persons will be reported by employers to the Canada Revenue Agency; andgenerally, providing for any other matters necessary for carrying out the purposes and provisions of subsections (1) and (2).Late applicationsIf an application for an employer’s premium reduction is made within 36 months after the time prescribed for making it, the Commission may, subject to prescribed conditions, regard the application as having been made at the prescribed time if the applicant shows that there was good cause for the delay throughout the period beginning at the prescribed time and ending on the day when the application was made.Reconsideration of applicationThe Commission may reconsider any decision relating to an employer’s premium reduction within 36 months after the date of the decision and any new decision that it makes shall apply in place of the reconsidered decision.DefinitionThe reference to the payment of allowances, money or other benefits because of compassionate care in subsections (1) and (2) means the payment of allowances, money or other benefits for the same or substantially the same reasons for which benefits are payable under section 23.1.
1996, c. 23, s. 69;
1999, c. 17, s. 135;
2003, c. 15, s. 22;
2005, c. 38, s. 138;
2009, c. 33, s. 10.
Previous VersionOverlapping pay periodsIf insurable earnings are paid to a person after the end of the year in which their insurable employment occurred, the insurable employment is, for the purposes of determining insurable earnings and premiums payable, deemed to have occurred in the year in which the insurable earnings are paid.[Repealed, 2012, c. 19, s. 613]Previous VersionEmployment Insurance Operating AccountEmployment Insurance Operating Account establishedThere is established in the accounts of Canada an account to be known as the Employment Insurance Operating Account.
2010, c. 12, s. 2185.
[Repealed, 2010, c. 12, s. 2186]Previous VersionPayment into Consolidated Revenue FundThere shall be paid into the Consolidated Revenue Fundall amounts received under Parts I and III to IX, as or on account of premiums, fines, penalties, interest, repayment of overpaid benefits and benefit repayment;all amounts collected by the Commission for services rendered to other government departments or agencies or to the public; andall amounts received on account of principal or interest on loans made by the Commission under Part II or as repayment of overpayments made by the Commission under that Part.Credits to Employment Insurance Operating AccountThere shall be credited to the Employment Insurance Operating Account and charged to the Consolidated Revenue Fundan amount in each year equal to the amount receivable as or on account of premiums payable for that year under this Act;any other amounts provided out of the Consolidated Revenue Fund appropriated by Parliament for any purpose related to employment insurance and administered by the Commission; andan amount equal to all benefit repayments receivable under Part VII.
1996, c. 23, s. 73;
2010, c. 12, s. 2194.
Previous VersionBenefit enhancements under this ActThere shall be credited to the Employment Insurance Operating Account on August 1, 2010 the amount determined by the Minister of Finance that corresponds to the cost of the benefit enhancement measures under this Act, provided for in the budget tabled in Parliament on January 27, 2009 in which the cost is estimated to be $2,900,000,000.
2009, c. 2, s. 223;
2010, c. 12, s. 2194.
Previous VersionGovernment premiumsThere shall be credited to the Employment Insurance Operating Account and charged to the Consolidated Revenue Fund an amount equal to the premiums required to be paid by Her Majesty in right of Canada as employer’s premiums for persons employed in insurable employment by Her Majesty in right of Canada.
1996, c. 23, s. 74;
2010, c. 12, s. 2194.
Previous VersionOther credits to Employment Insurance Operating AccountThere shall be credited to the Employment Insurance Operating Account all amounts paid into the Consolidated Revenue Fund that arereceived as or on account of penalties imposed under section 38, 39 or 65.1 and repayments of overpaid benefits, except interest and penalties on benefit repayment;collected by the Commission for services rendered to other government departments or agencies or to the public;received on account of principal or interest on loans made by the Commission under Part II;received as repayments of overpayments by the Commission under section 61 for employment benefits and support measures authorized by Part II;received as repayments of overpayments by the Commission under agreements entered into under section 63; orreceived as interest under section 80.1.
1996, c. 23, s. 75;
2010, c. 12, s. 2194.
Previous Version[Repealed, 2010, c. 12, s. 2187]Previous VersionCharges to the AccountThere shall be paid out of the Consolidated Revenue Fund and charged to the Employment Insurance Operating Accountall amounts paid as or on account of benefits under this Act;all amounts paid under section 61 for employment benefits and support measures authorized by Part II;all amounts paid under paragraph 63(a);the costs of administering this Act, including administration fees or costs paid under section 62 or paragraph 63(b);the costs of administering sections 28.1 and 28.2 of the Department of Human Resources and Skills Development Act; and[Repealed, 2012, c. 31, s. 439]the costs of administering Part 5 of the Department of Human Resources and Skills Development Act in respect of appeals respecting this Act.Payment by special warrantsNotwithstanding the Financial Administration Act, amounts mentioned in paragraph (1)(a) shall be paid by special warrants drawn on the Receiver General and issued by the Commission by electronic means or bearing the printed signature of the Chairperson and Vice-Chairperson of the Commission, and amounts mentioned in paragraphs (1)(b) and (c) may be paid by the special warrants.No charge for negotiationThe special warrants are negotiable without charge at any financial institution in Canada.
1996, c. 23, ss. 77, 189(E);
1999, c. 31, s. 79(E);
2008, c. 28, s. 129;
2010, c. 12, s. 2194;
2012, c. 19, ss. 245, 307, c. 31, ss. 439, 462(E).
Previous VersionForecasts and estimatesOn or before June 22 in a year,the Minister of Finance shallforecast the amount to be credited to the Employment Insurance Operating Account under sections 73 to 75 during the year,forecast the amount to be charged, during the year, to that Account under subsection 77(1) based on, among other things, information provided by the Minister, andestimate the total, at December 31 of the immediately preceding year, of the amounts credited to that Account; andthe Minister shall estimate the total, at December 31 of the immediately preceding year, of the amounts charged to that Account.[Repealed, 2012, c. 31, s. 440]
2008, c. 28, s. 130;
2010, c. 12, s. 2205;
2012, c. 19, s. 614, c. 31, s. 440.
Previous VersionMaximum amount that may be paid under Part IIThe total amount that may be paid out by the Commission under section 61 and paragraph 63(a) and charged to the Employment Insurance Operating Account under this Part in a fiscal year must not exceed 0.8% of the insurable earnings of all insured persons from which the prescribed amount is deducted under subsection 82(1) in that year as or on account of employee’s premiums, as estimated by the Commission and set out in the Main Estimates tabled in Parliament.
1996, c. 23, s. 78;
2010, c. 12, s. 2194.
Previous VersionPlanThe Minister shall, with the concurrence of the Minister of Finance,submit to the Treasury Board for approval a plan for each fiscal year estimating the amounts to be paid for that year under Part II; andhave the plan included in the Main Estimates tabled in Parliament for the fiscal year.[Repealed, 2010, c. 12, s. 2188]Previous VersionRegulations — payment of interestThe Commission may, with the approval of the Governor in Council, make regulations respecting the payment of interest on amounts owing to Her Majesty under this Act, other than Parts IV and VII, including regulations prescribingrates of interest, or the manner of calculating rates of interest, payable;terms and conditions for the imposition and payment of interest; andterms and conditions under which the Commission may waive, reduce or write off the interest payable.Debt due to Her MajestyInterest payable under this section is a debt due to Her Majesty and may be recovered in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act, including the manner in which an amount owing under Part I may be recovered under subsection 47(2) or section 126.LimitationNo interest due under this section may be recovered more than 72 months after the day on which the liability to pay it arose.Exclusion of Financial Administration ActSection 155.1 of the Financial Administration Act does not apply in relation to amounts owing to Her Majesty under this Act, other than Parts IV and VII.INSURABLE EARNINGS AND COLLECTION OF PREMIUMSInterpretationDefinitionsIn this Part,authorized personpersonne autoriséeauthorized person means a person authorized by the Minister for the purposes of this Part;judgejugejudge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court;MinisterministreMinister means the Minister of National Revenue.Payment of PremiumsDeduction and payment of premiumsEvery employer paying remuneration to a person they employ in insurable employment shalldeduct the prescribed amount from the remuneration as or on account of the employee’s premium payable by that insured person under section 67 for any period for which the remuneration is paid; andremit the amount, together with the employer’s premium payable by the employer under section 68 for that period, to the Receiver General at the prescribed time and in the prescribed manner.Maximum deduction by a particular employerThe employer shall not make any deduction as or on account of the person’s premium for a year if in that year the insurable earnings paid by the employer to the person have reached the maximum yearly insurable earnings.Payment at financial institutionIf the employer is a prescribed person at the prescribed time, the remittance shall be made to the account of the Receiver General at a financial institution, within the meaning that would be assigned by the definition “financial institution” in subsection 190(1) of the Income Tax Act if it were read without reference to paragraphs (d) and (e) of that subsection.Exception — remittance to financial institutionFor the purpose of subsection (3), a prescribed person referred to in that subsection is deemed to have remitted an amount to the account of the Receiver General at a financial institution referred to in that subsection if the prescribed person has remitted the amount to the Receiver General at least one day before the day on which the amount is due.Liability for failure to deductSubject to subsection (5), an employer who fails to deduct and remit an amount from the remuneration of an insured person as and when required under subsection (1) is liable to pay to Her Majesty the whole amount that should have been deducted and remitted from the time it should have been deducted.Subsequent decisionAn employer is not liable for failing to make a deduction from the remuneration of an insured person or for any amount that should have been deducted ifthe employer is informed in writing in a ruling under section 90 that the employer is not required to make the deduction,the ruling is not based on information provided by the employer to the Minister that was incorrect in a material particular, andit is subsequently decided under section 91 or 103 that the deduction should have been made,but once the decision under section 91 or 103 is communicated to the employer, the employer is liable without interest or penalties under this Act to pay the premium required to be paid by the employer with respect to the insured person.Deduction from subsequent payment of remunerationAn employer who fails to deduct the employee’s premium as required by subsection (1) from a payment of remuneration to an insured person may deduct an amount equal to it from any subsequent payment of remuneration made to the insured person within 12 months after making the payment from which the deduction was required, but the employer may not deduct, in addition to the premium required by subsection (1), more than one other such premium that the employer previously failed to deduct.Amount deducted deemed receivedIf an amount has been deducted under subsection (1), it is deemed for all purposes to have been received at that time by the insured person to whom the remuneration was payable.Interest on amounts not remittedIf an employer has failed to remit to the Receiver General an amount that the employer was required to remit at the time when it was required, the employer shall pay to the Receiver General interest on that amount at the prescribed rate computed from the day on which the employer was so required to remit the amount to the day of remittance of the amount to the Receiver General.Penalty for failure to remitEvery employer who in a year fails to remit to the Receiver General an amount that the employer is required to remit at the time when it is required is liable to a penalty ofsubject to paragraph (b), ifthe Receiver General receives that amount on or before the day it was due, but that amount is not paid in the manner required, 3% of that amount,the Receiver General receives that amountno more than three days after it was due, 3% of that amount,more than three days and no more than five days after it was due, 5% of that amount, ormore than five days and no more than seven days after it was due, 7% of that amount, orthat amount is not paid or remitted on or before the seventh day after it was due, 10% of that amount; or20% of the amount if at the time of the failure a penalty under this subsection was payable by the employer for an amount that the employer was required to remit during the year and the failure was made knowingly or under circumstances amounting to gross negligence.
1996, c. 23, s. 82;
2008, c. 28, s. 39.
Previous VersionSuccession of employersIf, in a year after 2003, one employer immediately succeeds another as the employer of an employee as a result of the formation or dissolution of a corporation or the acquisition — with the agreement of the former employer or by operation of law — of all or part of an undertaking or business of the former employer, the successor employer may, for the application of section 82, take into account the amounts deducted, remitted or paid under this Act by the former employer in respect of the year in relation to the employment of the employee as if they had been deducted, remitted or paid by the successor employer. If the employer takes those amounts into account with respect to the employer's premium, the employer shall also take them into account with respect to the employee's premium.
2004, c. 22, s. 27.
Liability of directorsIf an employer who fails to deduct or remit an amount as and when required under subsection 82(1) is a corporation, the persons who were the directors of the corporation at the time when the failure occurred are jointly and severally, or solidarily, liable, together with the corporation, to pay Her Majesty that amount and any related interest or penalties.Application of Income Tax Act provisionsSubsections 227.1(2) to (7) of the Income Tax Act apply, with such modifications as the circumstances require, to a director of the corporation.Assessment provisions applicable to directorsThe provisions of this Part respecting the assessment of an employer for an amount payable under this Act and respecting the rights and obligations of an employer so assessed apply to a director of the corporation in respect of an amount payable by the director under subsection (1) in the same manner and to the same extent as if the director were the employer mentioned in those provisions.
1996, c. 23, s. 83;
2004, c. 25, s. 134(E)
Previous VersionEmployer’s premium not recoverableDespite any contract to the contrary, an employer is not entitled to recover from an insured person the employer’s premium payable by the employer either by withholding the amount of the premium from the person’s wages or otherwise.AssessmentThe Minister may assess an employer for an amount payable by the employer under this Act, or may reassess the employer or make such additional assessments as the circumstances require, and the expression “assessment” when used in this Act with reference to any action so taken by the Minister under this section includes a reassessment or an additional assessment.Notice of assessment and liability of employerAfter assessing an employer for an amount payable under this Act, the Minister shall send the employer a notice of assessment, and when the notice is sent the assessment is valid and binding subject to being vacated or varied on appeal under this Act, and the employer is liable to pay the amount to Her Majesty without delay.Limitation on assessmentsNo assessment, reassessment or additional assessment of an amount payable by an employer under this Act may be made by the Minister under this section after three years have elapsed after the end of the year in which any premium in relation to which that amount is payable should have been paid, unless the employer has made a misrepresentation or committed fraud in filing a return or in supplying information about the return under this Part.Mailing or sending dateThe day of mailing or sending, as the case may be, of a notice of assessment described in subsection (2) is, in the absence of any evidence to the contrary, deemed to be the day appearing from the notice to be the date of the notice unless called into question by the Minister or by a person acting for the Minister or for Her Majesty.Date electronic notice sentFor the purposes of this Act, if a notice or other communication in respect of a person or partnership is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person or partnership and received by the person or partnership on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person or partnership to the Minister for the purposes of this subsection, informing the person or partnership that a notice or other communication requiring the person or partnership’s immediate attention is available in the person or partnership’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person or partnership’s secure electronic account and the person or partnership has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister.
1996, c. 23, s. 85;
2010, c. 25, s. 71.
Previous VersionRecoveryAll premiums, interest, penalties and other amounts payable by an employer under this Act are debts due to Her Majesty and are recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided for by this Act.Amounts deducted and not remittedWhere an employer has deducted an amount from the remuneration of an insured person as or on account of any employee’s premium required to be paid by the insured person but has not remitted the amount to the Receiver General, the employer is deemed, notwithstanding any security interest (as defined in subsection 224(1.3) of the Income Tax Act) in the amount so deducted, to hold the amount separate and apart from the property of the employer and from property held by any secured creditor (as defined in subsection 224(1.3) of the Income Tax Act) of that employer that but for the security interest would be property of the employer, in trust for Her Majesty and for payment to Her Majesty in the manner and at the time provided under this Act.Extension of trustNotwithstanding the Bankruptcy and Insolvency Act (except sections 81.1 and 81.2 of that Act), any other enactment of Canada, any enactment of a province or any other law, where at any time an amount deemed by subsection (2) to be held by an employer in trust for Her Majesty in the manner and at the time provided under this Act, property of the employer and property held by any secured creditor (as defined in subsection 224(1.3) of the Income Tax Act) of that employer that but for a security interest (as defined in subsection 224(1.3) of the Income Tax Act) would be property of the employer, equal in value to the amount so deemed to be held in trust is deemedto be held, from the time the amount was deducted by the employer, separate and apart from the property of the employer, in trust for Her Majesty whether or not the property is subject to such a security interest, andto form no part of the estate or property of the employer from the time the amount was so deducted, whether or not the property has in fact been kept separate and apart from the estate or property of the employer and whether or not the property is subject to such a security interestand is property beneficially owned by Her Majesty notwithstanding any security interest in such property or in the proceeds thereof, and the proceeds of such property shall be paid to the Receiver General in priority to all such security interests.Meaning of security interestFor the purposes of subsections (2) and (2.1), a security interest does not include a prescribed security interest.Certificate before distributionBefore distributing any property over which a responsible representative has control in that capacity, the responsible representative shall obtain a certificate from the Minister certifying the payment, or acceptance by the Minister of security for payment, of all amountsfor which an employer is liable under this Act up to and including the date of distribution; andfor the payment of which the responsible representative is or can reasonably be expected to become liable in that capacity.Personal liabilityIf the responsible representative distributes to one or more persons property over which the responsible representative has control in that capacity, without obtaining the certificate, the responsible representative is personally liable for the payment of the amounts to the extent of the value of the property distributed and the Minister may assess the responsible representative for the amounts in the same manner and with the same effect as an assessment made under section 85.SecurityIf the Minister considers it advisable in a particular case, the Minister may accept security for payment of premiums by way of mortgage, hypothec or other charge of any kind whatever on property of the employer or any other person or by way of guarantee from other persons.Trustee in bankruptcyIf an employer has become bankrupt, the trustee in bankruptcy is deemed to be the agent of the bankrupt for the purposes of this Act.Definition of “responsible representative”For the purposes of this section, responsible representative means a person, other than a trustee in bankruptcy, who is an assignee, liquidator, receiver, receiver-manager, administrator, executor, liquidator of the succession or any other like person administering, winding up, controlling or otherwise dealing with a property, business or estate of another person.
1996, c. 23, s. 86;
1998, c. 19, s. 266;
2001, c. 4, s. 77(F).
Records and booksAn employer paying remuneration to a person they employ in insurable employment shall keep records and books of account at the employer’s place of business or residence in Canada, or at such other place as may be designated by the Minister, in such form and containing such information, including the Social Insurance Number of each insured person, as will enable the determination of any premiums payable under this Act or any premiums or other amounts that should have been deducted or paid.Specification of required books and recordsIf the employer has failed to keep adequate records and books of account, the Minister may require the employer to keep such records and books of account as the Minister may specify, and the employer shall keep the required records and books of account.Retention for six yearsThe employer shall retain the records and books of account and every account and voucher necessary to verify the information contained in them for six years after the year for which they are kept, or until written permission for their prior disposal is given by the Minister.Electronic recordsEvery employer required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (3).ExemptionThe Minister may, on such terms and conditions as are acceptable to the Minister, exempt an employer or a class of employers from the requirement in subsection (3.1).Retention for ruling or appealIf the employer or one of their employees is subject to a ruling under section 90 or has made an appeal to the Minister under section 91, the employer shall retain every record, book of account, account and voucher necessary for dealing with the ruling or the appeal until the ruling is made or the appeal is disposed of and any further appeal is disposed of or the time for filing a further appeal has expired.
1996, c. 23, s. 87;
1998, c. 19, s. 267.
InspectionsAn authorized person may, at any reasonable time, for any purpose relating to the administration or enforcement of this Act, inspect, audit or examine any document that relates or may relate to the information that is or should be contained in the records or books of account or to the amount of any premium payable under this Act and, for those purposes, the authorized person maysubject to subsection (2), enter any premises or place where any records or books of account are or should be kept; andrequire the owner, occupant or person in charge of the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner, occupant or person in charge to attend at the premises or place with the authorized person.Warrant required to enter dwelling-houseIf the premises or place is a dwelling-house, an authorized person may only enter with the consent of the occupant or under the authority of a warrant issued under subsection (3).Warrant or orderIf, on ex parte application by the Minister, a judge is satisfied by information on oath thatthere are reasonable grounds for believing that a dwelling-house is a premises or place mentioned in subsection (1),entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, andentry into the dwelling-house has been refused or there are reasonable grounds for believing that entry will be refused,the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as may be specified in the warrant.Order for access to documents, etc.If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, the judge mayorder the occupant of the dwelling-house to provide an authorized person with reasonable access to any document that is or should be kept in the dwelling-house, andmake such other order as is appropriate in the circumstances to carry out the purposes of this Act,to the extent that access has been or may be expected to be refused and that the document is or may be expected to be kept in the dwelling-house.Requirement to provide documents and informationNotwithstanding any other provision of this Act, but subject to subsection (6), the Minister may for any purpose relating to the administration or enforcement of this Part, by notice served personally or by confirmed delivery service, require that any person provide, within such reasonable time as is stated in the notice,any information or additional information, including any information return or supplementary return; orany document.Unnamed personsThe Minister shall not impose on any person, in this section referred to as a “third party”, a requirement under subsection (5) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (7).Judicial authorizationOn ex parte application by the Minister, a judge may, subject to such conditions as the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (5) relating to an unnamed person or more than one unnamed person, in this section referred to as the “group”, if the judge is satisfied by information on oath thatthe person or group is ascertainable;the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Part;it is reasonable to expect, based on any grounds, including statistical or other information or past experience relating to the group or any other persons, that the person or any person in the group may have failed or may be likely to fail to provide information that is sought under the requirement or to otherwise comply with this Act; andthe information or document is not otherwise more readily available.Service of authorizationIf the authorization is granted, it shall be served together with the notice mentioned in subsection (5).Review of authorizationIf the authorization is granted, a third party on whom it is served may, within 15 days after it is served, apply for a review of the authorization to the judge who granted it or, if the judge is unable to act, to another judge of the same court.Powers on reviewOn hearing the application, a judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (7)(a) to (d) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met.Additional remedyIf a person is found guilty of an offence under subsection 106(2) for failing to comply with a requirement under subsection (5), the court may make such order as it considers proper in order to enforce compliance with the requirement.Copies as evidenceIf a document is inspected, audited, examined or provided in accordance with this section,the person by whom it is inspected, audited, or examined or to whom it is provided, or any officer of the Canada Revenue Agency, may make one or more copies, or have them made; andany document appearing to be certified by the Minister or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.ComplianceNo person shall hinder, molest or interfere with any person doing anything that the person is authorized to do by or under this section or prevent or attempt to prevent any person from doing any such thing and, notwithstanding any other Act or law, every person shall, unless the person is unable to do so, do everything required by or under this section.
1996, c. 23, s. 88;
1999, c. 17, s. 135;
2005, c. 38, s. 138.
Previous VersionProtection of employerNo action lies against any person for deducting a sum of money in compliance or intended compliance with this Act.Discharge of liabilityThe Minister’s receipt for an amount deducted by a person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to their creditor with respect to the deduction to the extent of the amount mentioned in the receipt.Rulings and AppealsRequest for rulingAn employer, an employee, a person claiming to be an employer or an employee or the Commission may request an officer of the Canada Revenue Agency authorized by the Minister to make a ruling on any of the following questions:whether an employment is insurable;how long an insurable employment lasts, including the dates on which it begins and ends;what is the amount of any insurable earnings;how many hours an insured person has had in insurable employment;whether a premium is payable;what is the amount of a premium payable;who is the employer of an insured person;whether employers are associated employers; andwhat amount shall be refunded under subsections 96(4) to (10).Time limitThe Commission may request a ruling at any time, but a request by any other person must be made before the June 30 following the year to which the question relates.RulingThe authorized officer shall make the ruling within a reasonable time after receiving the request.PresumptionUnless a ruling has been requested with respect to an insured person,an amount deducted from the remuneration of the person or paid by an employer as a premium for the person is deemed to have been deducted or paid in accordance with this Act; oran amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act.
1996, c. 23, s. 90;
1999, c. 17, s. 135, c. 31, s. 80;
2005, c. 38, s. 138.
Previous VersionDetermination of questionsIf a question specified in section 90 arises in the consideration of a claim for benefits, a ruling must be made by an authorized officer of the Canada Revenue Agency, as set out in that section.
2012, c. 19, s. 246.
Appeal of rulingsAn appeal to the Minister from a ruling may be made by the Commission at any time and by any other person concerned within 90 days after the person is notified of the ruling.Appeal of assessmentsAn employer who has been assessed under section 85 may appeal to the Minister for a reconsideration of the assessment, either as to whether an amount should be assessed as payable or as to the amount assessed, within 90 days after being notified of the assessment.Notification of appealThe Minister shall notify any person who may be affected by an appeal of the Minister’s intention to decide the appeal, including the Commission in the case of an appeal of a ruling, and shall give them an opportunity to provide information and to make representations to protect their interests, as the circumstances require.Where appeal to be sentAn appeal shall be addressed to the Assistant Director of Appeals in a Tax Services Office of the Canada Revenue Agency and delivered or mailed to that office.DecisionThe Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision.NotificationIf the Minister is required to notify a person who may be or is affected by an appeal, the Minister may have the person notified in such manner as the Minister considers adequate.
1996, c. 23, s. 93;
1999, c. 17, s. 135;
2005, c. 38, s. 138.
Previous VersionMinister’s authority not restrictedNothing in sections 90 to 93 restricts the authority of the Minister to make a decision under this Part or Part VII on the Minister’s own initiative or to make an assessment after the date mentioned in subsection 90(2).Overpayments and RefundsEmployee overpaymentThe total amount of any employee’s premiums deducted during a year from the insurable earnings of a person in excess of the maximum yearly insurable earnings is an overpayment made by the person.Refund — overpaymentsIf a person has made an overpayment on account of their employee’s premiums, or has made a payment of employee’s premiums during a year when the person was not employed in insurable employment, the Minister shall refund to the person the amount of the overpayment or payment if the person applies in writing to the Minister within three years after the end of that year.Refund — appeal decisionIf an amount on account of a premium has been deducted from the remuneration of a person during a year, or has been paid by an employer with respect to a person employed by the employer during a year, and by a decision on an appeal under section 91, 92 or 103 it is decided that the amount so deducted or paid exceeds the amount required to be deducted or paid, or should not have been deducted or paid, the Minister shall refund the excess amount or the amount that should not have been deducted or paid if the person or the employer applies in writing to the Minister within 30 days after the decision is communicated to the person or employer, as the case may be.Refund — application to MinisterNotwithstanding anything in this Part, if a person or employer applies to and satisfies the Minister that, for any year, the amount deducted from the remuneration of the person, or paid by the employer with respect to a person, as the case may be, is in excess of the amount required to be deducted or paid for the year, or should not have been deducted or paid, the Minister may refund the excess amount or the amount that should not have been deducted or paid if the application is made within three years after the end of that year.Refund — insurable earnings up to $2,000If a person has insurable earnings of not more than $2,000 in a year, the Minister shall refund to the person the aggregate of all amounts deducted as required from the insurable earnings, whether by one or more employers, on account of the person’s employee’s premiums for that year.No refundNo refund shall be made to a person under subsection (4) if the person is also a self-employed person to whom Part VII.1 applies and the person’s total earnings from insurable employment and from self-employment calculated in accordance with that Part are more than $2,000 in a year.Refund — insurable earnings over $2,000If a person who is not a self-employed person to whom Part VII.1 applies has insurable earnings of more than $2,000 in a year, but the insurable earnings minus the aggregate of all deducted amounts mentioned in subsection (4) are less than $2,000, the Minister shall refund to the person an amount calculated in accordance with the following formula if that amount is more than $1:$2,000 – (IE – P)whereIEis the person’s insurable earnings in the year; andPis the aggregate of all deducted amounts mentioned in subsection (4).Refund — combined earnings over $2,000If a person has insurable earnings and is also a self-employed person to whom Part VII.1 applies and the person’s total earnings from insurable employment and from self-employment calculated under that Part are more than $2,000 in a year, but the total earnings minus the aggregate of all deducted amounts mentioned in subsection (4) and the premiums payable under section 152.21 are less than $2,000, the Minister shall refund to the person the lesser of the following amounts if that amount is more than $1:the aggregate of all deducted amounts mentioned in subsection (4), andthe amount calculated in accordance with the following formula$2,000 – (TE –TP)whereTEis the person’s total earnings from insurable employment and from self-employment calculated under Part VII.1; andTPis the aggregate of all deducted amounts mentioned in subsection (4) and the premiums payable under section 152.21.Temporary measure — employer’s premium refund for 1997If an employer’s premium is less than $60,000 during 1996, the Minister shall refund to the employer a portion of the premium for 1997 determined by the following formula if that amount is more than $1:P2 - (P1 + $250)whereP1is the amount of the employer’s premium in 1996; andP2is the amount of the employer’s premium in 1997.Temporary measure — employer’s premium refund for 1998If an employer’s premium is less than $60,000 during 1996, the Minister shall refund to the employer a portion of the premium for 1998 determined by the following formula if that amount is more than $1:[P2 - (P1 + $250)]/4whereP1is the amount of the employer’s premium in 1996; andP2is the amount of the employer’s premium in 1998.P1 can be equal to zeroFor the purposes of subsections (6) and (7), P1 is equal to zero where a person was not required to pay an employer’s premium in 1996.Maximum refundA refund under subsection (6) or (7) shall not exceed$10,000, if the amount of the employer’s premium in 1996 is less than $50,000; and$60,000 minus the amount of the employer’s premium in 1996, if that amount is $50,000 or more, but less than $60,000.InterpretationFor the purposes of subsections (6) to (8), a reference to an employer’s premium in 1996 includes the employer’s premium required to be paid that year under the Unemployment Insurance Act.Employer’s premium refund for 1999With respect to 1999, the Minister shall refund to the employer the amount determined by the following formula if that amount is more than $1:(E2 – E1) × P1999whereE1is the total of all insurable earnings paid in 1998 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 1998;E2is the total of all insurable earnings paid in 1999 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 1999; andP1999is 1.4 times the premium rate for 1999.Employer’s premium refund for 2000With respect to 2000, the Minister shall refund to the employer the amount determined by the following formula if that amount is more than $1:(E2 – E1) × P2000whereE1is the total of all insurable earnings paid in 1998 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 1998;E2is the total of all insurable earnings paid in 2000 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 2000; andP2000is 1.4 times the premium rate for 2000.Reduction or elimination of refundWhere it is determined that an employer who has applied for or received a refund under subsection (8.2) or (8.3) has unduly terminated the employment of an employee or changed the conditions of employment of an employee in order to obtain or to increase the refund that would otherwise be payable to the employer, the Minister shall eliminate the refund, or reduce it by the sum the Minister considers appropriate in the circumstances.NoticeIf the Minister eliminates or reduces a refund under subsection (8.4), the Minister shall notify the employer, as if the Minister were issuing a notice of assessment, that the employer is not entitled to the refund or that the refund has been reduced by the sum specified in the notice.Reliance on decisionsFor the purpose of subsection (8.4), an employer shall be determined to have unduly terminated the employment of an employee or changed the conditions of employment of an employee in order to obtain or to increase the refund that would otherwise be payable to the employer if an order, decision or ruling of any competent body has so established.Temporary measure — small business refund 2011If an employer’s premium is $10,000 or less for 2010, the Minister shall refund to the employer a portion of the premium for 2011 determined by the following formula if that amount is more than $2:P2 – P1whereP1is the amount of the employer’s premium in 2010; andP2is the amount of the employer’s premium in 2011.P1 can be equal to zeroFor the purposes of subsection (8.7), P1 is equal to zero if a person was not required to pay an employer’s premium in 2010.Maximum refundA refund under subsection (8.7) shall not exceed $1,000.Temporary measure — small business refund 2012If an employer’s premium is $10,000 or less for 2011, the Minister shall refund to the employer a portion of the premium for 2012 determined by the following formula if that amount is more than $2:P2 – P1whereP1is the amount of the employer’s premium in 2011; andP2is the amount of the employer’s premium in 2012.P1 can equal zeroFor the purposes of subsection (8.91), P1 is equal to zero if a person was not required to pay an employer’s premium in 2011.Maximum refundA refund under subsection (8.91) shall not exceed $1,000.Associated employersIf at any time during a year for which a refund is sought two or more employers are associated, as defined by the regulations, they shall be considered a single employer for the purposes of subsections (6) to (8.4) and any refund shall be allocated to them in the prescribed manner.Application for refundA refund under this section is payable only if an application is made in writing to the Minister within three years after the end of the year for which the premiums were deducted or required to be paid.RecoveryIf a person applies under this section for a refund and, whether on the basis of incorrect or incomplete information contained in the application or otherwise, the Minister hasrefunded an amount to the person, orapplied an amount to a liability of the person to Her Majesty in right of Canada,in excess of the amount that should have been refunded or applied, the excess amount may be recovered at any time from the person as a debt due to Her Majesty.Application of refund to other debtsIf a person is liable or about to become liable to make a payment to Her Majesty in right of Canada and a refund under this section is otherwise payable to the person, the Minister may apply the amount of the refund to that liability and notify the person of that action instead of making the refund.InterestIf an amount for an overpayment is refunded or applied under this Act to any other liability, interest shall be paid or applied on the amount at a prescribed annual rate under the circumstances and for the period or periods determined as prescribed, except that no interest shall be paid or applied if the amount of the interest is less than $1.No interest payableDespite subsection (13), no interest shall be paid on refunds payable under subsection (8.7) or (8.91).
1996, c. 23, s. 96;
1997, c. 26, s. 90;
1998, c. 21, s. 104;
2011, c. 24, s. 160;
2012, c. 19, s. 615, c. 31, s. 307.
Previous VersionAdministrationMinister’s dutyThe Minister shall administer this Part, section 5, subsections 152.01(2) and (3) and sections 152.21 to 152.3 and any regulations made under sections 5, 55, 152.26 and 152.28, and the Commissioner of Revenue may exercise all the powers and perform all the duties of the Minister under this Part and Part VII.1.Administration of oathsAn officer or employee employed in connection with the administration of this Part, section 5, subsection 152.01(2) or (3) or any of sections 152.21 to 152.3 or any regulations made under section 5, 55, 152.26 or 152.28, if designated by the Minister for the purpose, may, in the course of their employment, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purposes of or incidental to the administration or enforcement of this Act or the regulations, and every officer or employee so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
1996, c. 23, s. 97;
1999, c. 17, s. 132;
2005, c. 38, s. 140;
2009, c. 33, s. 11.
Previous VersionApplication of section 223 of the Income Tax ActSection 223 of the Income Tax Act applies, with such modifications as the circumstances require, in relation to amounts payable under this Part that have not been paid and to any parts of amounts payable under this Part that have not been paid.Retroactive operationSubject to subsection (3), subsection (1) applies with respect tocertificates made by the Minister of National Revenue under subsection (1), or under section 79 of the Unemployment Insurance Act, 1971, chapter 48 of the Statutes of Canada, 1970-71-72, after January 1, 1972; anddocuments evidencing the certificates that were issued by the Federal Court and that were filed, registered or otherwise recorded after 1977 under the laws of a province.Exception to retroactivityIf the certificate or document was the subject of an action pending in a court on February 10, 1988 or of a court decision given on or before that date, section 79 of the Unemployment Insurance Act, 1971, chapter 48 of the Statutes of Canada, 1970-71-72, as it read immediately before September 13, 1988, continues to apply with respect to that certificate or document.Application of Income Tax Act provisionsSection 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 224.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties and other amounts payable by a person under this Part and Part VII.1, with the modifications that the circumstances require, and for the purposes of this section,the reference in subsection 224(1.2) of that Act to “subsection 227(10.1) or a similar provision” is to be read as a reference to “section 85 or 152. 24, as the case may be, of the Employment Insurance Act”; andsubsection 224(1.2) of the Income Tax Act applies to employer’s premiums, employee’s premiums, and premiums under Part VII.1, and related interest, penalties or other amounts, subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act and section 11.09 of the Companies’ Creditors Arrangement Act.
1996, c. 23, s. 99;
2000, c. 30, s. 167;
2005, c. 47, s. 138;
2007, c. 36, s. 108;
2009, c. 33, s. 12.
Previous VersionFinancial institutions to receive chequesA financial institution shall receive for deposit, without charge for discount or commission, a cheque made payable to the Receiver General in payment of premiums, interest or penalties imposed by this Part, whether drawn on the financial institution receiving the cheque or on any other financial institution in Canada.Execution of documents by corporationsA return, certificate or other document made by a corporation under this Part or the regulations shall be signed for it by the president, secretary or treasurer of the corporation or by any other officer or person duly authorized by the board of directors or other governing body of the corporation.Information or complaintAn information or complaint under this Part may be laid or made by an officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by an authorized person and, if an information or complaint appears to have been laid or made under this Part, it is deemed to have been laid or made by an authorized person and shall not be called into question for lack of authority of the informant or complainant except by the Minister or by a person acting for the Minister or for Her Majesty.Two or more offencesAn information or complaint about an offence under this Part may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient because it relates to two or more offences.Territorial jurisdictionAn information or complaint about an offence under this Part may be heard, tried or determined by a provincial court judge, as defined in section 2 of the Criminal Code, if the accused is resident, carrying on business, found, apprehended or in custody within the judge’s territorial jurisdiction although the matter of the information or complaint did not arise within that jurisdiction.Limitation periodAn information or complaint for an offence under this Part may be laid or made within five years after the subject-matter of the information or complaint arose.Proof of service by mailIf provision is made by this Part or the regulations for sending by mail a request for information, notice or demand, an affidavit of an officer of the Canada Revenue Agency stating thatthe officer has charge of the appropriate records and has knowledge of the facts in the particular case,such a request, notice or demand was sent by registered letter on a named day to the person to whom it was addressed, indicating the address, andthe officer identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate and a true copy of the request, notice or demand,is evidence of the request, notice or demand and of its being sent.Proof of personal serviceIf provision is made by this Part or the regulations for personal service of a request for information, notice or demand, an affidavit of an officer of the Canada Revenue Agency stating thatthe officer has charge of the appropriate records and has knowledge of the facts in the particular case,such a request, notice or demand was served personally on a named day on the person to whom it was directed, andthe officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand,is evidence of the request, notice or demand and of its personal service.Proof of failure to complyIf a person is required by this Part or the regulations to make a return, statement, answer or certificate, an affidavit of an officer of the Canada Revenue Agency stating thatthe officer has charge of the appropriate records, andafter a careful examination and search of the records the officer has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been filed or made by the person,is evidence that the person did not do so in that case.Proof of time of complianceIf a person is required by this Part or the regulations to make a return, statement, answer or certificate, an affidavit of an officer of the Canada Revenue Agency stating thatthe officer has charge of the appropriate records, andafter careful examination of the records the officer has found that the return, statement, answer or certificate was filed or made on a particular day,is evidence that it was filed or made on that day and not before.Proof of documentsAn affidavit of an officer of the Canada Revenue Agency stating thatthe officer has charge of the appropriate records, anda document annexed to it is a document or true copy of a document made by or for an employer, the Minister or a person exercising the powers of the Minister,is evidence of the nature and contents of the document and is admissible in evidence and has the same probative force as the original document would have if it were proven in the ordinary way.Proof of no appealAn affidavit of an officer of the Canada Revenue Agency stating thatthe officer has charge of the appropriate records and has knowledge of the practice of the Agency,an examination of the records shows that a notice of assessment for a particular year was mailed or otherwise communicated to an employer on a particular day under this Part, andafter careful examination and search of the records, the officer has been unable to find that a notice of appeal from the assessment was received within the time allowed,is evidence of the statements contained in it.PresumptionIf evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency, it is not necessary to provethe person’s signature;that the person is such an officer; orthe signature or official character of the person before whom the affidavit was sworn.Judicial noticeJudicial notice shall be taken of all orders made under this Part without the orders being specially pleaded or proven.Proof of documentsEvery document appearing to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage, release of hypothec or other document executed under, or in the course of the administration or enforcement of, this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, is deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called into question by the Minister or by a person acting for the Minister or for Her Majesty.Date assessment madeIf a notice of assessment has been sent by the Minister as required by this Part, the assessment is deemed to have been made on the day on which the notice is sent.Authorized formsA form that appears to be authorized by the Minister is deemed to be a form authorized by the Minister under this Part unless called into question by the Minister or by a person acting for the Minister or for Her Majesty.Proof of return in prosecutionIn a prosecution for an offence under this Part, the production of a return, certificate, statement or answer required by or under this Part or the regulations, appearing to have been filed or delivered by or for the person charged with the offence or to have been made or signed by or for the person is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for that person or was made or signed by or for the person.Proof of return before Minister or Tax CourtIn any proceedings before the Minister or the Tax Court of Canada under section 104, the production of a return, certificate, statement or answer required by or under this Part or the regulations, appearing to have been filed or delivered by or for an employer or to have been made or signed by or for the employer is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for the employer or was made or signed by or for the employer.Proof of recordsIn a prosecution for an offence under this Act, an affidavit of an officer of the Canada Revenue Agency stating thatthe officer has charge of the appropriate records, andan examination of the records shows that an amount required under this Act to be remitted to the Receiver General on account of premiums has not been received by the Receiver General,is evidence of the statements contained in the affidavit.Members of partnershipsFor the purposes of this Part,a reference in a notice or other document to the firm name of a partnership shall be read as a reference to all its members; anda notice or other document is deemed to have been provided to each member of a partnership if it is mailed to, served on or otherwise sent to the partnershipat its latest known address or place of business, orat the latest known addressif it is a limited partnership, of any member of the partnership whose liability as a member is not limited, orin any other case, of any member of the partnership.
1996, c. 23, s. 102;
1999, c. 17, ss. 133, 135;
2001, c. 4, s. 78(E);
2005, c. 38, ss. 90, 138;
2010, c. 25, s. 72.
Previous VersionObjection and ReviewAppeal to the Tax Court of CanadaThe Commission or a person affected by a decision on an appeal to the Minister under section 91 or 92 may appeal from the decision to the Tax Court of Canada in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder within 90 days after the decision is communicated to the Commission or the person, or within such longer time as the Court allows on application made to it within 90 days after the expiration of those 90 days.Extension of time to appealSection 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1).Communication of decisionThe determination of the time at which a decision on an appeal to the Minister under section 91 or 92 is communicated to the Commission or to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act.DecisionOn an appeal, the Tax Court of Canadamay vacate, confirm or vary a decision on an appeal under section 91 or an assessment that is the subject of an appeal under section 92;in the case of an appeal under section 92, may refer the matter back to the Minister for reconsideration and reassessment;shall notify in writing the parties to the appeal of its decision; andgive reasons for its decision but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.
1996, c. 23, s. 103;
1998, c. 19, s. 268.
Authority to decide questionsThe Tax Court of Canada and the Minister have authority to decide any question of fact or law necessary to be decided in the course of an appeal under section 91 or 103 or to reconsider an assessment under section 92 and to decide whether a person may be or is affected by the decision or assessment.Decisions and rulings finalExcept as otherwise provided in this Act, a decision of the Tax Court of Canada or the Minister and a ruling of an authorized officer under section 90 are final and binding for all purposes of this Act.Allowance for attending appealIf, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the Court to attend before it on the consideration of the appeal and so attends, the person shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board.Decision finalThe decision of the Tax Court of Canada under section 103 is final and, except for an appeal under the Federal Courts Act, is not subject to appeal to or review by any court.
1996, c. 23, s. 105;
2002, c. 8, s. 182;
2006, c. 11, s. 19.
Previous VersionOffencesOffence and punishmentEvery employer who contravenes subsection 82(1) or 86(2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction toa fine of not more that $5,000; orboth the fine and imprisonment for a term of not more than six months.Offence and punishmentEvery person who contravenes section 87 or 88 is guilty of an offence punishable on summary conviction.Offence and punishmentEvery person who contravenes regulations made under paragraph 108(1)(a) or (b) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $25 a day for each day of default, but not more than $1,000 in all.OffenceEvery person is guilty of an offence whomakes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Part or Part VII.1 or the regulations;to evade payment of a premium imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of an employer;makes false or deceptive entries in records or books of account of an employer, omits to enter a material particular in the records or books of account or assents to or acquiesces in the making or omission of the entries;wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of premiums imposed by this Act; orconspires with any person to commit an offence described in paragraphs (a) to (d).PunishmentIn addition to any penalty otherwise provided, the person is liable on summary conviction toa fine of not less than $25 and not more than $5,000 plus, in an appropriate case, not more than double the amount of the premium that should have been shown to be payable or that was sought to be evaded; orboth the fine and imprisonment for a term of not more than six months.Liability to pay penaltyIf a person has been convicted under this Part for contravening subsection 82(1) or regulations made under paragraph 108(1)(a) or (b), the person is not liable to pay a penalty imposed under section 82 or under any regulation made under section 108 for the same contravention unless the person was assessed for that penalty or it was demanded from them before the information or complaint giving rise to the conviction was laid or made.
1996, c. 23, s. 106;
2009, c. 33, s. 13.
Previous VersionOfficers, etc., of corporationsIf a corporation commits an offence under this Part, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.RegulationsRegulationsThe Minister may, with the approval of the Governor in Council, make regulationsrequiring any class of persons to file information returns respecting any class of information required in connection with premiums under this Act, including information respecting premiums of persons employed by any of those persons identified by the province in which those persons were employed;requiring a person who is, by regulations made under paragraph (a), required to file an information return to supply a copy of the return or a prescribed portion of it to the person or persons in respect of whose premiums the return or portion relates;prescribing a penalty for non-compliance with regulations made under paragraph (a) or (b) equal to the greater of $100 and the product obtained when $25 is multiplied by the number of days during which the non-compliance occurs, to a maximum of $2,500;respecting the manner in which any provision of this Act that applies or extends to an employer of an insured person shall apply or extend toa person by whom the remuneration of an insured person for services performed in insurable employment is paid either wholly or in part, andthe employer of that person;for permitting an employer to deduct premiums paid on behalf of insured persons otherwise than from the remuneration for the period for which the premiums were payable;providing that, in any case or class of cases where insured persons workunder the general control or direct supervision of or are paid by a person other than their actual employer, orwith the concurrence of a person other than their actual employer on premises or property with respect to which that person has any rights or privileges under a licence, permit or agreement,the other person is, for the purposes of paying premiums, deemed to be the employer of the insured persons in addition to the actual employer, and providing for the payment and recovery of premiums paid for the insured persons;for defining and determining earnings, pay periods and the amount of insurable earnings of insured persons and for allocating their earnings to any period of insurable employment;for determining the amount of premiums payable;for prescribing and regulating the manner, conditions and times for paying and recording premiums;for determining the earnings and premiums paid or payable for one or more insured persons employed by an employer who has failed to keep books, records or accounts as required under this Act;for regulating the possession, custody or control of documents or things used in the administration of this Act;for the registration of employers;for allocating to particular insured persons payments of premiums made by an employer;regulating the procedure to be followed in making rulings or deciding appeals under sections 90 to 92;for defining and determining whether employers are associated and determining how any refund under section 96 is to be allocated to them; andprescribing or providing for anything that, by this Part, is to be prescribed or is to be provided for by regulations.DelegationThe Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.Alternative method of calculationIf the Minister considers that it is not possible to apply any of the regulations, the Minister may, on his or her own initiative or on the request of an employer, approve another method or methods of defining and determining insurable earnings and determining the premiums payable for them.Minister may alter or rescind methodThe Minister may at any time alter or rescind the approved method, subject to such conditions, if any, as the Minister considers appropriate.Effective date of certain regulationsRegulations made under paragraph (1)(p) prescribing or providing for anything mentioned in subsection 82(1) take effect on the day they are published in the Canada Gazette or on any later or earlier day specified in the regulations.
1996, c. 23, s. 108;
1998, c. 19, s. 269.
PILOT PROJECTSRegulationsNotwithstanding anything in this Act, the Commission may, with the approval of the Governor in Council, make such regulations as it deems necessary respecting the establishment and operation of pilot projects for testing whether or which possible amendments to this Act or the regulations would make this Act or the regulations more consistent with current industry employment practices, trends or patterns or would improve service to the public, including regulationsrespecting the time and manner in which employers are to supply their employees or former employees or the Commission with information on their employment history;providing for the use in a pilot projectof gross earnings, as defined by regulation, or prescribed amounts that are functions of gross earnings, as so defined, for any purpose for which insurable earnings, maximum insurable earnings or weekly insurable earnings are relevant to the operation of this Act, orof periods other than weeks, for any purpose for which a period of weeks or a number of weeks is relevant to the operation of this Act;providing for the application of a pilot project in respect of one or more of the following:prescribed employers or groups or classes of employers, including groups or classes consisting of randomly selected employers,prescribed areas, orprescribed claimants, employees, former employees or groups or classes of claimants, employees or former employees, including groups or classes consisting of randomly selected claimants, employees or former employees; andrespecting the manner in which and the extent to which any provision of this Act or the regulations applies to a pilot project, and adapting any such provision for the purposes of that application.Expiration of regulationsRegulations made under this Part that are not repealed cease to have effect three years after they come into force.ADMINISTRATIVE PROVISIONSAdministrative ReviewRescission or amendment of decisionThe Commission may rescind or amend a decision given in any particular claim for benefits if new facts are presented or if it is satisfied that the decision was given without knowledge of, or was based on a mistake as to, some material fact.
1996, c. 23, s. 111;
2012, c. 19, s. 247.
Previous VersionReconsideration — CommissionA claimant or other person who is the subject of a decision of the Commission, or the employer of the claimant, may make a request to the Commission in the prescribed form and manner for a reconsideration of that decision at any time within30 days after the day on which a decision is communicated to them; orany further time that the Commission may allow.ReconsiderationThe Commission must reconsider its decision if a request is made under subsection (1).RegulationsThe Governor in Council may make regulations setting out the circumstances in which the Commission may allow a longer period to make a request under subsection (1).
1996, c. 23, s. 112;
1998, c. 19, s. 270;
1999, c. 31, s. 81(F);
2002, c. 8, s. 135;
2012, c. 19, s. 247.
Previous VersionAppeal to Social Security TribunalA party who is dissatisfied with a decision of the Commission made under section 112, including a decision in relation to further time to make a request, may appeal the decision to the Social Security Tribunal established under section 44 of the Department of Human Resources and Skills Development Act.
1996, c. 23, s. 113;
2012, c. 19, s. 247.
Previous VersionPayment of benefit pending appealIf a claim for benefits is allowed by the General Division of the Social Security Tribunal established under section 44 of the Department of Human Resources and Skills Development Act, benefits are payable in accordance with the decision of the Tribunal even though an appeal is pending, and any benefits paid under this section after the Tribunal’s decision are to be treated as having been duly paid and are not recoverable from the claimant, even if the final determination of the question is adverse to the claimant.ExceptionSubsection (1) does not applyif the appeal to the Appeal Division of the Social Security Tribunal was brought within 21 days after the day on which the decision of the General Division of the Social Security Tribunal was given and on the ground that the claimant ought to be disentitled under section 36; andin any other case that the Commission may, with the approval of the Governor in Council, prescribe by regulation.
1996, c. 23, s. 114;
2012, c. 19, s. 247.
Previous VersionRegulationsThe Commission may, with the approval of the Governor in Council, make regulations prescribing the procedure to be followed in the reconsideration of decisions under section 112.
1996, c. 23, s. 115;
2012, c. 19, s. 247.
Previous Version[Repealed, 2012, c. 19, s. 247]Previous Version[Repealed, 2012, c. 19, s. 247]Previous Version[Repealed, 2012, c. 19, s. 247]Previous Version[Repealed, 2012, c. 19, s. 247]Previous Version[Repealed, 2012, c. 19, s. 247]Previous Version[Repealed, 2012, c. 19, s. 247]Previous Version[Repealed, 2012, c. 19, s. 247]Previous Version[Repealed, 2012, c. 19, s. 247]Previous VersionInvestigationsInvestigation by CommissionThe Governor in Council may direct the Commission to investigate and report on all matters that the Governor in Council deems advisable or necessary.PowersThe Commission has all the powers of a commissioner under Part I of the Inquiries Act for the purpose of conducting an investigation under this Act.NoticeThe Commission shall give such public notice as it considers sufficient of its intention to investigate any matters that under this Act it is empowered to investigate, and it shall receive representations submitted to it by persons or associations of persons appearing to the Commission to have an interest in the matters under investigation.ReportThe Minister shall lay every report made under this section before Parliament within 30 days after it is submitted to the Governor in Council or, if Parliament is not then sitting, on any of the first 30 days that either House of Parliament is sitting after its submission.EnforcementInformation or complaintAn information or complaint under this Act, other than Part IV, may be laid or made by a member of the Royal Canadian Mounted Police or by a person acting for the Commission and, if an information or complaint appears to have been laid or made under this Act, other than Part IV, it is deemed to have been laid or made by a person acting for the Commission and shall not be called into question for lack of authority of the informant or complainant except by the Commission or by a person acting for it or for Her Majesty.Two or more offencesAn information or complaint about an offence under this Act, other than Part IV, may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act, other than Part IV, is objectionable or insufficient because it relates to two or more offences.Territorial jurisdictionAn information or complaint about an offence under this Act, other than Part IV, may be heard, tried or determined by any provincial court judge, as defined in section 2 of the Criminal Code, if the accused is resident, carrying on business, found, apprehended or in custody within the judge’s territorial jurisdiction although the matter of the information or complaint did not arise within that jurisdiction.Limitation of prosecutionsA prosecution for an offence under this Act, other than Part IV, may be commenced at any time within five years after the Commission became aware of the subject-matter of the prosecution.CertificateA document appearing to have been issued by the Commission, certifying the day on which it became aware of the subject-matter of the prosecution, is admissible in evidence and shall be considered conclusive proof of that fact without proof of the signature or the official character of the person appearing to have signed the document and without any other proof.Proof of personal serviceIf provision is made by this Act, other than Part IV, or the regulations for personal service of a request for information, notice or demand, an affidavit of a person acting for the Commission stating thatthe person has charge of the appropriate records and has knowledge of the facts in the particular case,such a request, notice or demand was served personally on a named day on the person to whom it was directed, andthe person identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand,is evidence of the personal service and of the request, notice or demand.Proof of failure to complyIf a person is required by this Act, other than Part IV, or the regulations to make a return, statement, answer or certificate, an affidavit of a person acting for the Commission stating that the personhas charge of the appropriate records, andafter a careful examination and search of the records, has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been filed or made by the person required to do so,is evidence that in that case the person did not do so.Proof of time of complianceIf a person is required by this Act, other than Part IV, or the regulations to make a return, statement, answer or certificate, an affidavit of a person acting for the Commission stating that the personhas charge of the appropriate records, andafter careful examination of the records, has found that the return, statement, answer or certificate was filed or made on a particular day,is evidence that it was filed or made on that day and not before.Proof of documentsAn affidavit of a person acting for the Commission stating thatthe person has charge of the appropriate records, anda document annexed to the affidavit is a document or true copy of a document made by or for an employer, the Commission or a person acting for the Commission,is evidence of the nature and contents of the document and is admissible in evidence and has the same probative force as the original document would have if it were proven in the ordinary way.PresumptionIf evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is acting for the Commission, it is not necessary to provethe person’s signature;that the person is acting for the Commission; orthe signature or official character of the person before whom the affidavit was sworn.Judicial noticeJudicial notice shall be taken of all orders made under this Act, other than Part IV, without the orders being specially pleaded or proven.Proof of documentsEvery document appearing to be an order, direction, demand, notice, certificate, requirement, decision or other document executed under, or in the course of, the administration or enforcement of this Act, other than Part IV, over the name in writing of the Commission, or a person acting for the Commission under this Act, other than Part IV, is deemed to be a document signed, made and issued by the Commission or the person unless it has been called into question by the Commission or by a person acting for it or for Her Majesty.Forms authorizedA form that appears to be authorized by the Commission is deemed to be a form authorized by the Commission under this Act, other than Part IV, unless called into question by the Commission or a person acting for it or for Her Majesty.Proof of return in prosecutionIn a prosecution for an offence under this Act, other than Part IV, the production of a return, certificate, statement or answer required by or under this Act, other than Part IV, or the regulations appearing to have been filed or delivered by or for the person charged with the offence or to have been made or signed by or for the person is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for that person or was made or signed by or for them.[Repealed, 2012, c. 19, s. 248]Proof of recordsIn a prosecution for an offence under this Act, an affidavit of a person acting for the Commission stating thatthe person has charge of the appropriate records, andan examination of the records shows that an amount required under this Act to be remitted to the Receiver General on account of fines, penalties, interest and repayment of overpayments of benefits has not been received by the Receiver General,is evidence of the statements contained in the affidavit.Officers, etc., of corporationsIf a corporation commits an offence under this Act, other than Part IV, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.
1996, c. 23, s. 125;
2012, c. 19, s. 248.
Previous VersionCertificatesAn amount or part of an amount payable under Part I, II or VII.1 that has not been paid may be certified by the Commissionwithout delay, if in the opinion of the Commission the person liable to pay the amount is attempting to avoid payment; andin any other case, on the expiration of 30 days after the default.JudgmentsOn production to the Federal Court, the resulting certificate shall be registered in the Court and when registered has the same force and effect, and all proceedings may be taken, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate plus interest to the day of payment as provided for in this Act.CostsAll reasonable costs and charges attendant on the registration of the certificate are recoverable in like manner as if they had been certified and the certificate had been registered under this section.GarnishmentIf the Commission has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a person liable to make a payment under Part I, II or VII.1 or under subsection (7), it may, by a notice served personally or sent by a confirmed delivery service, require the first person to pay the money otherwise payable to the second person in whole or in part to the Receiver General on account of the second person’s liability.Applicability to future paymentsIf the Commission has, under subsection (4), required an employer to pay to the Receiver General on account of an insured person’s liability under Part I or II or an individual’s liability under Part VII.I, money otherwise payable by the employer to the insured person or the individual, as the case may be, as remuneration,the requirement is applicable to all future payments by the employer to the insured person or individual, as the case may be, as remuneration until the liability under that Part is satisfied; andthe employer shall make payments to the Receiver General out of each payment of remuneration of the amount that may be stipulated by the Commission in the notice mentioned in subsection (4).Discharge of liabilityThe receipt of the Commission for money paid as required under subsection (4) or (5) is a good and sufficient discharge of the original liability to the extent of the payment.Debt due to the CrownAn amount not paid as required by a notice under subsection (4) or (5) is a debt due to Her Majesty.Service of person carrying on business under another nameA notice mentioned in subsection (4) may be addressed to the name or style under which a person carries on business if the person carries on business under a name or style other than their own name and, in the case of personal service, the notice is validly served if it is left with an adult person employed at the place of business of the addressee.Service of partnershipA notice mentioned in subsection (4) may be addressed to a partnership name if the person who is to receive it carries on business in partnership under that name and, in the case of personal service, the notice is validly served if it is served on one of the partners or left with an adult person employed at the place of business of the partnership.InspectionsAn authorized person may, at any reasonable time, for any purpose relating to the administration or enforcement of this Act, other than Part IV, inspect or examine any document that relates or may relate to the information that is or should be contained in the records or books of account or to the amount of any benefits payable under this Act and, for those purposes, the authorized person maysubject to subsection (11), enter any premises or place where the authorized person believes, on reasonable grounds, that persons are or were employed or where any records or books of account are or should be kept; andrequire the owner, occupant or person in charge of the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act, other than Part IV, and, for that purpose, require the owner, occupant or person in charge to attend at the premises or place with the authorized person.Warrant required to enter dwelling-houseIf the premises or place is a dwelling-house, an authorized person may only enter with the consent of the occupant or under the authority of a warrant issued under subsection (12).Warrant or orderIf, on ex parte application by the Commission, a judge is satisfied by information on oath thatthere are reasonable grounds for believing that a dwelling-house is a premises or place mentioned in subsection (10),entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, other than Part IV, andentry into the dwelling-house has been refused or there are reasonable grounds for believing that entry will be refused,the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as may be specified in the warrant.Order for access to documents, etc.If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, other than Part IV, the judge mayorder the occupant of the dwelling-house to provide an authorized person with reasonable access to any document that is or should be kept in the dwelling-house, andmake such other order as is appropriate in the circumstances to carry out the purposes of this Act, other than Part IV,to the extent that access has been or may be expected to be refused and that the document is or may be expected to be kept in the dwelling-house.Requirement to provide documents and informationNotwithstanding any other provision of this Act, but subject to subsection (15), the Commission may for any purpose relating to the administration or enforcement of this Act, other than Part IV, by notice served personally or by confirmed delivery service, require that any person provide, within such reasonable time as is stated in the notice,any information or additional information, including any information return or supplementary return; orany document.Unnamed personsThe Commission shall not impose on any person, in this section referred to as a “third party”, a requirement under subsection (14) to provide information or any document relating to one or more unnamed persons unless it first obtains the authorization of a judge under subsection (16).Judicial authorizationOn ex parte application by the Commission, a judge may, subject to such conditions as the judge considers appropriate, authorize the Commission to impose on a third party a requirement under subsection (14) relating to an unnamed person or more than one unnamed person, in this section referred to as the “group”, if the judge is satisfied by information on oath thatthe person or group is ascertainable; andthe requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act, other than Part IV.[Repealed, 1998, c. 19, s. 271]Service of authorizationIf the authorization is granted, it shall be served together with the notice mentioned in subsection (14).Review of authorizationIf the authorization is granted, a third party on whom it is served may, within 15 days after it is served, apply for a review of the authorization to the judge who granted it or, if the judge is unable to act, to another judge of the same court.Powers on reviewOn hearing the application, the judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (16)(a) and (b) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met.Copies as evidenceIf a document is inspected, examined or provided in accordance with subsection (10) or (14),the person by whom it is inspected or examined or to whom it is provided, or any other person acting for the Commission, may make one or more copies, or have them made; andany document appearing to be certified by the Commission or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.ComplianceNo person shall hinder, molest or interfere with any person doing anything that the person is authorized to do by or under this section or prevent or attempt to prevent any person from doing any such thing and, notwithstanding any other Act or law, every person shall, unless unable to do so, do everything required by or under this section.DefinitionsIn this section,authorized personpersonne autoriséeauthorized person means a person authorized in writing by the Commission for the purposes of this section;judgejugejudge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court.
1996, c. 23, s. 126;
1998, c. 19, s. 271;
2009, c. 33, s. 14.
Previous Version[Repealed, 2005, c. 34, s. 64]Previous Version[Repealed, 2005, c. 34, s. 64]Previous VersionPrivilegeWhen an employer, claimant or other person gives the Commission written, oral or documentary evidence required for the proper determination of the entitlement of a claimant to benefits, the giving of the evidence is an occasion of qualified privilege.
1996, c. 23, s. 129;
2012, c. 19, s. 249.
Previous VersionDefaultIf, because of the failure or neglect of any person to comply with this Act or the regulations, another person loses the right to claim, in whole or in part, any benefits to which the person would otherwise be entitled, the Commission may nevertheless pay the benefits.Question under section 90If a question specified in section 90 arises in any legal proceedings, the justice, judge or court before whom it arises shallrefer the question to an authorized officer of the Canada Revenue Agency under that section and defer further proceedings until the officer’s ruling is received, if the question has not been decided by the authorized officer; andon receipt of the ruling, proceed with the hearing and judgment of the legal proceedings.Deferral of judgmentIf an appeal has been made under section 91 or 103, the justice, judge or court shall defer judgment untila decision of the Minister of National Revenue is received, in the case of an appeal under section 91; ora decision of the Tax Court of Canada is received, in the case of an appeal under section 103.
1996, c. 23, s. 131;
1999, c. 17, s. 135;
2005, c. 38, s. 138.
Previous VersionQuestion for CommissionIf a question that could be decided by the Commission arises in any legal proceedings, the justice, judge or court before whom the question arises shall refer the question to the Commission and defer further proceedings until the Commission’s decision is received.Appeal pendingIf an appeal from a decision of the Commission, or a person authorized by the Commission, is pending on the question arising in any legal proceedings, the justice, judge or court before whom the question arises shall defer further proceedings until the appeal decision is received.Receipt of decisionOn receipt of the decision, the justice, judge or court shall proceed with the hearing and judgment and, in any proceedings under this Act, the decision is conclusive except in accordance with the
Federal Courts Act.
1996, c. 23, s. 132;
2002, c. 8, s. 182.
Previous VersionSpouse as witnessSubject to subsections 4(3), (5) and (6) of the Canada Evidence Act, the spouse of a person charged with an offence in respect of a statement or representation as to dependency is a competent and compellable witness for the prosecution without the consent of the person charged.Evidence of documents, etc.In any proceedings under this Act,a document appearing to be a resolution, record or other proceeding of the Commission or other proceeding under this Act or a copy of it, and appearing to be certified by a Commissioner or the Secretary of the Commission,a document appearing to be, or appearing to be a copy of or extract from,a document in the custody of the Commission or a document issued under this Act, oran entry in any books or records in the custody of the Commission,and appearing to be certified by the Commission or a person employed in the administration of this Act,a document appearing to be certified by the Commission or a person employed in the administration of this Act and stating the amount of any contributions paid, payable or owing or the amount of any benefits or other amount paid to or owing by any person, ora document appearingto be, or to be a copy of or extract from, any of the following, namely, an employer’s register, books, pay sheets, records of wages, ledgers, accounts or other documents, andto be certified by an inspector or other person employed in the administration of this Act to whom the documents mentioned in subparagraph (i) were produced under this Act,is evidence of the facts appearing in the document without proof of the signature or official character of the person appearing to have signed the certificate and without further proof.Documents sent by mailFor the purposes of this Act and the regulations and any proceedings under them, a document appearing to be a certificate of the Commission or a person authorized by the Commission to the effect that a notice, request, demand or other document was sent by mail is evidence that the notice, request, demand or other document was received by the addressee in the ordinary course of the mails.Filmed or electronic evidenceIn any proceedings under this Act or the regulations, a print that ismade from a photographic film or from a document in electronic form made by the Commission for the purpose of keeping a permanent record of a document, andcertified by the Commission or a person employed in the administration of this Actis admissible in evidence for all purposes for which the recorded document would be admitted as evidence in the proceedings without proof of the signature or official character of the person appearing to have signed the certificate.Documents in electronic formFor greater certainty, a reference to a document in this section includes a document in electronic form.Offences and PunishmentOffenceEvery person is guilty of an offence punishable on summary conviction whoin relation to a claim for benefits, makes a representation that the person knows to be false or misleading;being required under this Act or the regulations to provide information, provides information or makes a representation the person knows to be false or misleading;knowingly fails to declare to the Commission all or some of their earnings for a period determined under the regulations for which they claimed benefits;makes a claim or declaration that the person knows is false or misleading because of the non-disclosure of facts;being the payee of a special warrant, knowingly negotiates or attempts to negotiate it for benefits to which the person is not entitled;knowingly fails to return a special warrant, or the amount or any excess amounts, as required by section 44;imports or exports a document issued by the Commission, or has it imported or exported, for the purpose of defrauding or deceiving the Commission; orparticipates in, assents to or acquiesces in an act or omission mentioned in paragraphs (a) to (f).SavingNo prosecution for an offence under this section shall be instituted if a penalty for that offence has been imposed under section 38, 39 or 65.1.PunishmentEvery person who commits an offence under this section is liable toa fine of not less than $200 and not more than $5,000 plus,in a case mentioned in paragraph (1)(b.1), an amount of not more than double the total of the amount by which the person’s benefits were reduced under subsection 19(3) and the amount of the benefits that would have been paid to the claimant for the period mentioned in that paragraph if the benefits had not been reduced or the claimant had not been disentitled or disqualified from receiving benefits, orin any other appropriate case, an amount of not more than double the amount of any benefits that may have been paid as a result of committing the offence; orboth the fine and imprisonment for a term of not more than six months.Contravention of Act or regulationsEvery person who contravenes this Act or the regulations is guilty of an offence.Obstructing person authorized by CommissionEvery person who delays or obstructs a person authorized by the Commission in exercising their powers or performing their duties under this Act or the regulations is guilty of an offence.General penalty for offencesEvery person who is guilty of an offence under this Act for which no penalty is provided is liable on summary conviction to a fine of not less than $100 and not more than $2,000 or to imprisonment for a term of not more than six months, or to both.Social Insurance NumberObligationEvery person employed in insurable employment, and every self-employed person in respect of whom Part VII.1 applies, must have a Social Insurance Number that has been assigned to that person under an Act of Parliament.
1996, c. 23, s. 138;
2012, c. 19, s. 308.
Previous VersionChange of nameWhen the name of a person to whom a Social Insurance Number has been assigned changes because of marriage or otherwise, the person shall inform the Commission of their new name within 60 days after the day on which the change of name becomes effective, unless they have already so informed another authority empowered to receive that information.
1996, c. 23, s. 139;
2012, c. 19, s. 308.
Previous VersionRegulationsFor the purposes of sections 138 and 139, the Commission may, with the approval of the Governor in Council, make regulations respectingapplications for a Social Insurance Number;the assignment and use of Social Insurance Numbers;requirements that must be met by persons who have been assigned Social Insurance Numbers; andrequirements that must be met by employers.
1996, c. 23, s. 140;
2012, c. 19, s. 308.
Previous Version[Repealed, 2012, c. 19, s. 308]Previous VersionReportsReportsAll reports, recommendations and submissions required to be made to the Governor in Council under this Act, whether by the Commission or otherwise, shall be submitted through the Minister.[Repealed, 2012, c. 19, s. 250]Previous VersionBENEFIT REPAYMENTDefinitionsIn this Part,benefit repaymentremboursement de prestationsbenefit repayment means an amount determined under section 145;benefitsprestationsbenefits means benefits under this Act, read without reference to this Part;incomerevenuincome of a person for a period means the amount that would be their income for the period determined under the Income Tax Act if no amount weredeductible under paragraphs 60(v.1), (w), (y) and (z) of that Act,included in respect of a gain from a disposition of property to which section 79 of that Act applies, orincluded under paragraph 56(1)(q.1) or subsection 56(6) of that Act;MinisterministreMinister means the Minister of National Revenue;personpersonneperson has the meaning given that term in subsection 248(1) of the Income Tax Act;taxation yearannée d’impositiontaxation year means a taxation year within the meaning of the Income Tax Act.
1996, c. 23, s. 144;
2006, c. 4, s. 172;
2007, c. 35, s. 128.
Previous VersionBenefit repaymentIf a claimant’s income for a taxation year exceeds 1.25 times the maximum yearly insurable earnings, the claimant shall repay to the Receiver General 30% of the lesser ofthe total benefits, other than special benefits and benefits under Part VII.1, paid to the claimant in the taxation year, andthe amount by which the claimant’s income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings.ExceptionSubsection (1) does not apply in respect of a claimant who was paid regular benefits for less than one week in the ten years before the taxation year referred to in that subsection.Excluded benefitsRegular benefits paid for weeks beginning before June 30, 1996 shall not be taken into account when applying subsection (2).Time for repaymentA repayment must be madein the case of a claimant who dies after October in the year and before May in the next year, within six months after the day of death; andin any other case, on or before April 30 in the next year.LimitationFor greater certainty, repayments under this section do not affect the determination under subsection (2) of regular benefits paid to a claimant.[Repealed, 2001, c. 5, s. 11]
1996, c. 23, s. 145;
1998, c. 19, s. 272;
2001, c. 5, s. 11;
2009, c. 33, s. 15.
Previous VersionReturnsIf a claimant is required to make a benefit repayment for a taxation year, a return in a form, and containing information, authorized by the Minister shall, without notice or demand, be filed with the Minister as part of the claimant’s return of income under Part I of the Income Tax Act,in the case of a claimant who dies after October 31 in the year and before May 1 in the next year, by the claimant’s legal representative within six months after the day of death;in the case of any other claimant, on or before the claimant’s filing-due date (as defined in subsection 248(1) of the Income Tax Act) for the year, by that claimant or, if for any reason the claimant is unable to file the return, by their guardian, curator, tutor, committee or other legal representative; orif the claimant or their legal representative has not filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.
1996, c. 23, s. 146;
1998, c. 19, s. 273.
Estimate of benefit repaymentEvery claimant or other person required by section 146 to file a return shall, in the return, estimate the amount of benefit repayment payable by them.Responsible MinisterThe Minister shall administer and enforce the provisions of this Part.Application of Income Tax Act provisionsFor the purposes of this Part, subsections 150(2) and (3), section 152 (except subsections 152(1.1) to (1.3) and (6)), section 158, subsections 159(1) to (3), sections 160 (except paragraph 160(1)(d)) and 160.1, subsections 161(1) and (11), sections 162 to 167, Division J of Part I, sections 220 to 226, subsection 227(10), sections 229, 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply, with such modifications as the circumstances require, except that, in the application of those provisions,“Act” shall be read as "Part VII of the Employment Insurance Act";“person” and “taxpayer” shall be read as “claimant”;“tax” and “taxes” shall be read as “benefit repayment”;“under this Part” shall be read as "under Part VII of the Employment Insurance Act"; andparagraph 163(2)(a) of the Income Tax Act shall be read as follows:the benefit repayment payable by him for the year as determined under section 145 of the Employment Insurance Act;".Debts due Her MajestyAll benefit repayments, interest, penalties and other amounts payable by a claimant under this Part and under the provisions of the Income Tax Act as they apply for the purposes of this Part are debts due to Her Majesty and recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by the Income Tax Act.Communication of informationNotwithstanding subsection 241(1) of the Income Tax Act, the Minister may communicate, or allow to be communicated, to the Commission, or a person authorized by the Commission, such information obtained under that Act as is necessary for the administration and enforcement of this Part and section 43 of this Act.Authorized personIn relation to any information obtained under subsection (1), a person authorized by the Commission is an official or authorized person within the meaning of subsection 241(10) of the Income Tax Act and is subject to subsections 239(2.2) and 241(1) and (2) of that Act.RegulationsThe Minister may, with the approval of the Governor in Council, make regulationsprescribing anything that by this Part is to be prescribed; andgenerally, to carry out the purposes and provisions of this Part.BENEFITS FOR SELF-EMPLOYED PERSONSInterpretationDefinitionsThe following definitions apply in this Part.balance-due daydate d’exigibilité du soldebalance-due day of a self-employed person for a year meansif the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, andin any other case, April 30 in the immediately following year.businessentreprisebusiness includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment.disentitledinadmissibledisentitled means not entitled under sections 49, 50, 152.03, 152.15 or 152.2 or under the regulations.family membermembre de la famillefamily member, in relation to an individual, meansa spouse or common-law partner of the individual;a child of the individual or a child of the individual’s spouse or common-law partner;a parent of the individual or a spouse or common-law partner of the parent; andany other person who is a member of a class of persons prescribed for the purposes of this definition.initial claim for benefitsdemande initiale de prestationsinitial claim for benefits means a claim made for the purpose of establishing a self-employed person’s benefit period.qualifying periodpériode de référencequalifying period means the period described in section 152.08.self-employed persontravailleur indépendantself-employed person means an individual whois or was engaged in a business; oris employed but does not have insurable employment by reason of paragraph 5(2)(b).However, individuals to whom regulations made under Part VIII apply, and individuals whose employment is included in insurable employment by a regulation made under paragraph 5(4)(c), are not included in this definition.waiting perioddélai de carencewaiting period means the two weeks of the benefit period described in section 152.15.Amount of self-employed earnings for a yearFor the purpose of this Part, the amount of the self-employed earnings of a self-employed person for a year is,in the case of a self-employed person who is an individual referred to in paragraph (a) of the definition self-employed person in subsection (1), the amount that is the aggregate ofan amount equal totheir income for the year, computed under the Income Tax Act, from their businesses, other than a business more than fifty per cent of the gross revenue of which consisted of rent from land or buildings,minusall losses, computed under the Income Tax Act, sustained by the self-employed person in the year in carrying on the businesses they are engaged in, andtheir income for the year from employment described in paragraph 5(6)(c) that has been excluded from insurable employment by a regulation made under subsection 5(6), as that income is computed under the Income Tax Act;in the case of a self-employed person who is an individual referred to in paragraph (b) of the definition self-employed person in subsection (1), the amount that would have been the person’s insurable earnings for the year had the person’s employment not been excluded from insurable employment; andin the case of a self-employed person who is an individual referred to in both paragraphs (a) and (b), the amount that is the aggregate of the amounts referred to in both those paragraphs.IndiansFor the purpose of clause (2)(a)(i)(A), the income of an Indian, as defined in subsection 2(1) of the Indian Act, on a reserve, as defined in that subsection, is to be calculated without reference to paragraph 81(1)(a) of the Income Tax Act.Week of unemploymentFor the purpose of this Part, a week of unemployment for a self-employed person is a week of unemployment as defined or determined in accordance with the regulations.Rounding off percentages or fractionsA reference in this Part to an amount equal to a percentage or fraction of earnings or benefits in a period shall be rounded to the nearest multiple of one dollar or, if the amount is equidistant from two multiples of one dollar, to the higher multiple.
2009, c. 33, s. 16.
ApplicationAgreementThis Part applies in respect of every self-employed person who is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act who has entered into an agreement with the Commission regarding the application of this Part.Term of agreementSubject to subsections (4) to (7), the agreements are of indefinite duration.Power of CommissionThe Commission may fix the form and the conditions of the agreements.Termination of agreementAn agreement is deemed to be terminated if any of the circumstances set out in the regulations exist. It may also be terminated, by notice given to the Commission in the prescribed form and manner, by the individual who entered into it if the notice is given before any benefits are paid to the individual under this Part or, if benefits have been paid under this Part, if any of the prescribed circumstances exist. It may not be terminated in any other manner or at any other time.Date of terminationIf an agreement is deemed to be terminated as a result of circumstances set out in the regulations, the agreement is deemed to be terminated on the prescribed date.Date of terminationIf notice is given to terminate an agreement in accordance with subsection (4), the agreement is terminated on December 31 of the year in which the notice is given unlessa benefit period is established under this Part for the individual during the period that begins on the date the notice was given and that ends on December 31 of that year, in which case the notice is deemed never to have been given; orthe individual withdraws the notice in the prescribed manner before December 31 of the year in which the notice was given.ExceptionDespite subsection (6), if the notice is given within 60 days after the agreement was entered into, the agreement is deemed never to have been entered into.
2009, c. 33, s. 16.
BenefitsIllness, injury or quarantineSubject to this Part, a self-employed person who ceases to work as a self-employed person because of a prescribed illness, injury or quarantine and who would be otherwise working, is entitled to receive benefits while unable to work as a self-employed person for that reason.ExceptionA self-employed person to whom benefits are payable under section 152.05 is entitled to benefits under subsection (1) even though the person did not cease to work as a self-employed person because of a prescribed illness, injury or quarantine and would not be working even without the illness, injury or quarantine.LimitationIf benefits are payable to a self-employed person as a result of illness, injury or quarantine and any allowances, money or other benefits are payable to the person for that illness, injury or quarantine under a provincial law, the benefits payable to the person under this Part shall be reduced or eliminated as prescribed.DeductionIf benefits are payable under this section to a self-employed person who receives earnings for a period in a week of unemployment during which the person is incapable of working as a self-employed person because of illness, injury or quarantine, subsection 152.18(2) does not apply and, subject to subsection 152.18(3), all those earnings shall be deducted from the benefits payable for that week.DisentitlementA self-employed person, other than one referred to in subsection (1.1), is not entitled to benefits under subsection (1) if, were it not for the prescribed illness, injury or quarantine, the self-employed person would be deemed, in accordance with the regulations, to be not working.
2009, c. 33, s. 16;
2012, c. 27, s. 21.
Previous VersionPregnancySubject to this Part, benefits are payable to a self-employed person who proves her pregnancy.Weeks for which benefits may be paidSubject to section 152.14, benefits are payable to a self-employed person under this section for each week of unemployment in the periodthat begins the earlier ofeight weeks before the week in which her confinement is expected, andthe week in which her confinement occurs; andthat ends 17 weeks after the later ofthe week in which her confinement is expected, andthe week in which her confinement occurs.LimitationWhen benefits are payable to a self-employed person for unemployment caused by pregnancy and any allowances, money or other benefits are payable to the person for that pregnancy under a provincial law, the benefits payable to the self-employed person under this Part shall be reduced or eliminated as prescribed.Earnings deductedIf benefits are payable under this section to a self-employed person who receives earnings for a period that falls in a week in the period described in subsection (2), the provisions of subsection 152.18(2) do not apply and, subject to subsection 152.18(3), all those earnings shall be deducted from the benefits paid for that week.Extension of periodIf a child who is born of the self-employed person’s pregnancy is hospitalized, the period for which benefits are payable under subsection (2) shall be extended by the number of weeks during which the child is hospitalized.LimitationThe extended period shall end no later than 52 weeks after the week of confinement.
2009, c. 33, s. 16.
Parental benefitsSubject to this Part, benefits are payable to a self-employed person to care for one or more new-born children of the person or one or more children placed with the person for the purpose of adoption under the laws governing adoption in the province in which the person resides.Weeks for which benefits may be paidSubject to section 152.14, benefits under this section are payable for each week of unemployment in the periodthat begins with the week in which the child or children of the self-employed person are born or the child or children are actually placed with the self-employed person for the purpose of adoption; andthat ends 52 weeks after the week in which the child or children of the self-employed person are born or the child or children are actually placed with the self-employed person for the purpose of adoption.Extension of period — child in hospitalIf the child or children referred to in subsection (1) are hospitalized during the period referred to in subsection (2), the period is extended by the number of weeks during which the child or children are hospitalized.LimitationNo extension under subsection (3) may result in the period being longer than 104 weeks.Extension of periodIf, during a self-employed person’s benefit period, benefits were paid because of all of the reasons mentioned in paragraphs 152.14(1)(a) to (c) and benefits were not paid for the maximum number of weeks established for the reason mentioned in paragraph 152.14(1)(b), the period referred to in subsection (2) is extended so that benefits may be paid up to that maximum number.Extension of periodIf, during a self-employed person’s benefit period, benefits were paid because of all of the reasons mentioned in paragraphs 152.14(1)(b) to (d) and benefits were not paid for the maximum number of weeks established for the reason mentioned in paragraph 152.14(1)(b), the period referred to in subsection (2) is extended so that benefits may be paid up to that maximum number.Extension of periodIf, during a self-employed person’s benefit period, benefits were paid because of all of the reasons mentioned in paragraphs 152.14(1)(a), (b) and (d) and benefits were not paid for the maximum number of weeks established for the reason mentioned in paragraph 152.14(1)(b), the period referred to in subsection (2) is extended so that benefits may be paid up to that maximum number.Extension of periodIf, during a self-employed person’s benefit period, benefits were paid because of all of the reasons mentioned in paragraphs 152.14(1)(a) to (d) and benefits were not paid for the maximum number of weeks established for the reason mentioned in paragraph 152.14(1)(b), the period referred to in subsection (2) is extended so that benefits may be paid up to that maximum number.LimitationNo extension under any of the following provisions may result in the period referred to in subsection (2) being longer than the number of weeks specified for that provision:for an extension under subsection (5), 67 weeks;for an extension under subsection (6) or (7), 58 weeks; andfor an extension under subsection (8), 73 weeks.LimitationNo extension under any of subsections 152.11(11) to (17) may result in the period referred to in subsection (2) being longer than 104 weeks.LimitationIf benefits are payable to a self-employed person for the reasons set out in this section and any allowances, money or other benefits are payable to the person for the same reasons under a provincial law, the benefits payable to the self-employed person under this Part are to be reduced or eliminated as prescribed.Division of weeks of benefitsIf two self-employed persons each make a claim for benefits under this section — or if one self-employed person makes a claim for benefits under this section and a person makes a claim for benefits under section 23 — in respect of the same child or children, the weeks of benefits payable under this section, under section 23 or under both of those sections, up to a maximum of 35 weeks, may be divided between them.Maximum number of weeks that can be dividedFor greater certainty, if, in respect of the same child or children, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23, the total number of weeks of benefits payable under this section and section 23 that may be divided between them may not exceed 35 weeks.Deferral of waiting periodA self-employed person who makes a claim for benefits under this section may have his or her waiting period deferred until he or she makes another claim for benefits in the same benefit period, otherwise than under section 152.04 or this section, ifthe self-employed person has already made a claim for benefits under section 152.04 or this section in respect of the same child or children and has served the waiting period;another self-employed person has made a claim for benefits under section 152.04 or this section in respect of the same child or children and that other self-employed person has served or is serving his or her waiting period;another self-employed person is making a claim for benefits under section 152.04 or this section in respect of the same child or children at the same time as the self-employed person and that other self-employed person elects to serve the waiting period; orthe self-employed person or another self-employed person meets the prescribed requirements.ExceptionIf a self-employed person makes a claim under this Part and another person makes a claim under section 22 or 23 in respect of the same child or children and one of them has served or elected to serve their waiting period, thenif the self-employed person is not the one who served or elected to serve the waiting period, the self-employed person is not required to serve a waiting period; orif the person making the claim under section 22 or 23 is not the one who served or elected to serve the waiting period, the person may have his or her waiting period deferred in accordance with section 23.
2009, c. 33, s. 16.
Compassionate care benefitsSubject to this Part, benefits are payable to a self-employed person if a medical doctor has issued a certificate stating thata family member of the self-employed person has a serious medical condition with a significant risk of death within 26 weeksfrom the day on which the certificate is issued, orin the case of a claim that is made before the day on which the certificate is issued, from the day from which the medical doctor certifies the family member’s medical condition; andthe family member requires the care or support of one or more other family members.Medical practitionerIn the circumstances set out in the regulations, the certificate required under subsection (1) may be issued by a member of a prescribed class of medical practitioners.Weeks for which benefits may be paidSubject to section 152.14, benefits under this section are payable for each week of unemployment in the periodthat begins on the first day of the week in which one of the following falls, namely,the day of issuance of the first certificate in respect of the family member that meets the requirements of subsection (1) and is filed with the Commission, orin the case of a claim that is made before the day on which the certificate is issued, the day from which the medical doctor certifies the family member’s medical condition; andthat ends on the last day of the week in which any of the following occurs, namely,all benefits payable under this section in respect of the family member are exhausted,the family member dies, orthe expiry of 26 weeks following the first day of the week referred to in paragraph (a).Shorter periodIf a shorter period is prescribed for the purposes of this section,the certificate referred to in subsection (1) must state that the family member has a serious medical condition with a significant risk of death within that period; andthat period applies for the purposes of subparagraph (3)(b)(iii).ExceptionSubparagraph (3)(a)(ii) does not apply to a claim ifat the time the certificate is filed with the Commission, all benefits that may otherwise have been payable in relation to that claim have already been exhausted;the beginning of the period referred to in subsection (3) has already been determined with respect to the family member, and the filing of the certificate with the Commission would have the effect of moving the beginning of that period to an earlier date; orthe claim is made in any other circumstances set out in the regulations.Deferral of waiting periodA self-employed person who makes a claim for benefits under this section may have their waiting period deferred until they make another claim for benefits in the same benefit period ifanother claimant has made a claim for benefits under this section or section 23.1 in respect of the same family member during the period described in subsection (3) and that other claimant has served or is serving their waiting period in respect of that claim;another claimant is making a claim for benefits under this section or section 23.1 in respect of the same family member at the same time as the self-employed person and that other claimant elects to serve the waiting period; orthe self-employed person, or another claimant who has made a claim for benefits under this section or section 23.1 in respect of the same family member, meets the prescribed requirements.Division of weeks of benefitsIf a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under this section or section 23.1 in respect of the same family member, any remaining weeks of benefits payable under this section, under section 23.1 or under both those sections, up to a maximum of six weeks, may be divided in the manner agreed to by the self-employed person and the other person. If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.Maximum number of weeks that can be dividedFor greater certainty, if, in respect of the same family member, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23.1, the total number of weeks of benefits payable under this section and section 23.1 that may be divided between them may not exceed six weeks.LimitationIf benefits are payable to a self-employed person for the reasons set out in this section and any allowances, money or other benefits are payable to the person under a provincial law for the same or substantially the same reasons, the benefits payable to the person under this section shall be reduced or eliminated as prescribed.
2009, c. 33, s. 16.
Qualifying for BenefitsQualification requirementsA self-employed person qualifies for benefits ifat least 12 months have expired since the day on which the person entered into an agreement referred to in subsection 152.02(1) with the Commission, or if a period has been prescribed for the purpose of this section, a period that is at least as long as that prescribed period has expired since that day;the agreement has not been terminated or deemed to have been terminated;the person has had an interruption of earnings from self-employment; andthe person has had during their qualifying period an amount of self-employed earnings that is equal to or greater than the following amount:$6,000 or the amount fixed or determined in accordance with the regulations, if any, for that qualifying period, orif the person has accumulated a violation in the 260 weeks before making their initial claim for benefits, the amount referred to in this paragraph that would otherwise apply in respect of that self-employed person but for this subparagraph multiplied by,if the violation is a minor violation, 1.25 or the prescribed multiplier, if one has been prescribed,if the violation is a serious violation, 1.5 or the prescribed multiplier, if one has been prescribed,if the violation is a very serious violation, 1.75 or the prescribed multiplier, if one has been prescribed, orif the violation is a subsequent violation, 2 or the prescribed multiplier, if one has been prescribed.ViolationsA self-employed person accumulates a violation if in any of the following circumstances the Commission issues a notice of violation to the person:one or more penalties are imposed on the person under section 38, or under section 41.1 as a result of acts or omissions mentioned in section 38;the person is found guilty of one or more offences under section 135 or 136 as a result of acts or omissions mentioned in those sections; orthe person is found guilty of one or more offences under the Criminal Code as a result of acts or omissions relating to the application of this Act.Value of violationsThe value of a violation is the total ofthe amount of the overpayment of benefits under this Part resulting from the acts or omissions on which the violation is based, andif the self-employed person is disentitled from receiving benefits under this Part, or the act or omission on which the violation is based relates to qualification requirements under subsection (1), the amount determined, subject to subsection (4), by multiplying the self-employed person’s weekly rate of benefits by the average number of weeks of benefits under this Part, as determined under the regulations.MaximumThe maximum amount to be determined under paragraph (3)(b) is the amount of benefits that could have been paid to the self-employed person if they had not been disentitled or had met the qualification requirements under subsection (1).Classification of violationsExcept for violations for which a warning was imposed, each violation is classified as a minor, serious, very serious or subsequent violation as follows:if the value of the violation isless than $1,000, it is a minor violation,$1,000 or more, but less than $5,000, it is a serious violation, or$5,000 or more, it is a very serious violation; andif the notice of violation is issued within 260 weeks after the person accumulates another violation, it is a subsequent violation, even if the acts or omissions on which it is based occurred before the person accumulated the other violation.Deemed violationA violation accumulated by an individual under section 7.1 is deemed to be a violation accumulated by the individual under this section on the day on which the notice of violation was given to the individual.LimitationA violation may not be taken into account under paragraph (1)(d) in more than two initial claims by an individual for benefits under this Act if the individual who accumulated the violation qualified for benefits in each of those two initial claims, taking into account subsection 7.1(1) or (2), subparagraph (1)(d)(ii) or regulations made under Part VIII, as the case may be.
2009, c. 33, s. 16.
Qualifying periodThe qualifying period of a self-employed person is the year immediately before the year during which their benefit period begins.EarningsA self-employed person’s self-employed earnings during a qualifying period may not be taken into account in respect of more than one initial claim for benefits.
2009, c. 33, s. 16.
Benefits under this Part and Part IIf an individual qualifies for benefits under this Part as a self-employed person and for benefits under Part I as an insured person, the individual may receive benefits under one Part only and, to do so, the individual must, in the prescribed manner, at the time of making an initial claim for benefits, elect under which Part benefits are to be paid.Effect of electionThe election is binding on the individual in respect of the initial claim for all benefits payable, for any of the following reasons, during the benefit period established in relation to the initial claim:pregnancy;caring for one or more new-born children of the self-employed person, or one or more children placed with the self-employed person for the purpose of adoption;a prescribed illness, injury or quarantine; andproviding care or support to one or more family members.
2009, c. 33, s. 16.
Benefit PeriodEstablishmentWhen a self-employed person who qualifies under section 152.07 makes an initial claim for benefits, a benefit period shall be established and, once it is established, benefits are payable to the person in accordance with this Part for each week of unemployment that falls in the benefit period.Conditions for establishment of benefit periodNo benefit period is to be established for a self-employed person unlessthe person makes an initial claim for benefits in accordance with section 50 and the regulations and proves that the person is qualified to receive benefits; andthe person supplies information in the form and manner directed by the Commission, giving the person’s employment circumstances and the circumstances pertaining to any interruption of earnings, and any other information that the Commission may require.
2009, c. 33, s. 16.
Beginning of benefit periodA benefit period begins on the later ofthe Sunday of the week in which the interruption of earnings occurs,andthe Sunday of the week in which the initial claim for benefits is made.Length of benefit periodThe length of a benefit period is 52 weeks, except as otherwise provided in subsections (11) to (19).Prior benefit periodSubject to any change or cancellation of a benefit period under this section, a benefit period shall not be established for a self-employed person if a prior benefit period has not ended.Late initial claimAn initial claim for benefits made after the day on which the self-employed person first qualified to make the claim shall be regarded as having been made on an earlier day if the self-employed person shows that they qualified to receive benefits on the earlier day and that there was good cause for the delay throughout the period that begins on the earlier day and ends on the day on which the initial claim was made.Other late claimsA claim for benefits, other than an initial claim for benefits, made after the time prescribed for making the claim shall be regarded as having been made on an earlier day if the self-employed person shows that there was good cause for the delay throughout the period that begins on the earlier day and ends on the day on which their claim was made.ExceptionA claim for benefits referred to in section 152.06 with respect to a family member shall not be regarded as having been made on an earlier day under subsection (4) or (5) ifat the time the claim is made, all benefits that may otherwise have been payable in relation to that claim have already been exhausted;the beginning of the period referred to in subsection 152.06(3) has already been determined with respect to that family member and the claim would have the effect of moving the beginning of that period to an earlier date; orthe claim is made in any other circumstances set out in the regulations.Cancelling benefit periodOnce a benefit period has been established for a self-employed person, the Commission maycancel the benefit period if it has ended and no benefits were paid or payable during the period; orwhether or not the period has ended, cancel at the request of the self-employed person that portion of the benefit period immediately before the first week for which benefits were paid or payable, if the self-employed personestablishes under this Part — or establishes under Part 1, as an insured person — a new benefit period beginning the first week for which benefits were paid or payable, andshows that there was good cause for the delay in making the request throughout the period that begins on the day on which benefits were first paid or payable and ends on the day on which the request for cancellation was made.Effect of cancellationA cancelled benefit period or portion of a benefit period is deemed never to have begun.End of benefit periodA benefit period ends when any of the following first occurs:no further benefits are payable to the self-employed person in their benefit period, including for the reason that benefits have been paid for the maximum number of weeks for which benefits may be paid under section 152.14;the benefit period would otherwise end under this section; orthe self-employed personrequests that their benefit period end,makes a new initial claim for benefits, andqualifies to receive benefits under this Part or qualifies, as an insured person, to receive benefits under Part I.Late requestsWhether or not the benefit period has ended, a request under paragraph (9)(c) shall be regarded as having been made on an earlier day if the self-employed person shows that there was good cause for the delay throughout the period that begins on the earlier day and ends on the day on which the request was made.Extension of benefit periodA self-employed person’s benefit period is extended by the aggregate of any weeks during the benefit period for which the self-employed person proves, in the manner that the Commission may direct, that they were not entitled to benefits because they wereconfined in a jail, penitentiary or other similar institution;in receipt of earnings paid because of the complete severance of their relationship with their former employer;in receipt of workers’ compensation payments for an illness or injury; orin receipt of payments under a provincial law on the basis of having ceased to work because continuing to work would have resulted in danger to the self-employed person, her unborn child or a child whom she was breast-feeding.Further extension of benefit periodA self-employed person’s benefit period is extended by the aggregate of any weeks during an extension of a benefit period under subsection (11) for which the self-employed person proves, in the manner that the Commission may direct, that they were not entitled to benefits because of a reason specified in that subsection.Extension of benefit period — child in hospitalIf the child or children referred to in subsection 152.05(1) are hospitalized during the period referred to in subsection 152.05(2), the benefit period is extended by the number of weeks during which the child or children are hospitalized.Extension of benefit periodIf, during a self-employed person’s benefit period, benefits were paid because of all of the reasons mentioned in paragraphs 152.14(1)(a) to (c) and benefits were not paid for the maximum number of weeks established for the reasons mentioned in those paragraphs, the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the self-employed person for the reason mentioned in each of those paragraphs.Extension of benefit periodIf, during a self-employed person’s benefit period, benefits were paid because of all of the reasons mentioned in paragraphs 152.14(1)(b) to (d) and benefits were not paid for the maximum number of weeks established for the reasons mentioned in those paragraphs, the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the self-employed person for the reason mentioned in each of those paragraphs.Extension of benefit periodIf, during a self-employed person’s benefit period, benefits were paid because of all of the reasons mentioned in paragraphs 152.14(1)(a), (b) and (d) and benefits were not paid for the maximum number of weeks established for the reasons mentioned in those paragraphs, the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the self-employed person for the reason mentioned in each of those paragraphs.Extension of benefit periodIf, during a self-employed person’s benefit period, benefits were paid because of all of the reasons mentioned in paragraphs 152.14(1)(a) to (d) and benefits were not paid for the maximum number of weeks established for the reasons mentioned in those paragraphs, the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the self-employed person for the reason mentioned in each of those paragraphs.Maximum extension under subsections (11) to (17)Subject to subsection (19), no extension under any of subsections (11) to (17) may result in a benefit period of more than 104 weeks.Maximum extension under subsections (14) to (17)Unless the benefit period is also extended under any of subsections (11) to (13),no extension under subsection (14) may result in a benefit period of more than 67 weeks;no extension under subsection (15) or (16) may result in a benefit period of more than 58 weeks; andno extension under subsection (17) may result in a benefit period of more than 73 weeks.
2009, c. 33, s. 16.
NotificationOn receiving an initial claim for benefits, the Commission shall decide whether the self-employed person is qualified to receive benefits and notify the person of its decision.
2009, c. 33, s. 16.
Payment of BenefitsBenefitsIf a benefit period has been established for a self-employed person, benefits may be paid to the person for each week of unemployment that falls in the benefit period, subject to the maximums established by section 152.14.
2009, c. 33, s. 16.
Maximum number of weeksThe maximum number of weeks for which benefits under this Part may be paid in a benefit period to a self-employed personbecause of pregnancy is 15;because the self-employed person is caring for one or more new-born children of the self-employed person, or one or more children placed with the self-employed person for the purpose of adoption, is 35;because of a prescribed illness, injury or quarantine is 15; andbecause the person is providing care or support to one or more family members described in subsection 152.06(1), is 6.Maximum — single pregnancy or placementThe maximum number of weeks for which benefits under this Part may be paid to a self-employed personfor a single pregnancy is 15; andfor the care of one or more new-born or adopted children as a result of a single pregnancy or placement is 35.AdoptionFor the purposes of this Part, the placement with a self-employed person, at the same or substantially the same time, of two or more children for the purpose of adoption is to be regarded as a single placement of a child or children for the purpose of adoption.Maximum — parental benefitsIf a claim is made under this Part in respect of a child or children referred to in paragraph (2)(b) and a claim is made under section 23 in respect of the same child or children, the maximum number of weeks of benefits payable under this Act in respect of the child or children is 35.Maximum — compassionate care benefitsEven if more than one claim is made under this Act, at least one of which is made under this Part — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of this Part — in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is six weeks during the period of 26 weeks beginning with the first day of the week referred to in paragraph 152.06(3)(a).Shorter periodIf a shorter period is prescribed for the purposes of subsection 152.06(4), then that shorter period applies for the purposes of subsection (5).Expiry of shorter periodWhen a shorter period referred to in subsection (6) has expired in respect of a family member, no further benefits are payable under section 152.06 in respect of that family member until the minimum prescribed number of weeks has elapsed.Combined weeks of benefitsIn a self-employed person’s benefit period, the self-employed person may, subject to the applicable maximums, combine weeks of benefits to which the self-employed person is entitled because of a reason mentioned in subsection (1), but the maximum number of combined weeks is 50. However, if the benefit periodis extended under subsection 152.11(14), the maximum number of combined weeks is 65;is extended under subsection 152.11(15) or (16), the maximum number of combined weeks is 56; andis extended under subsection 152.11(17), the maximum number of combined weeks is 71.
2009, c. 33, s. 16.
Waiting periodA self-employed person is not entitled to be paid benefits in a benefit period until, after the beginning of the benefit period, the person has served a two week waiting period that begins with a week of unemployment for which benefits would otherwise be payable.
2009, c. 33, s. 16.
Rate of weekly benefitsThe rate of weekly benefits payable to a self-employed person is 55% of the result obtained by dividing the aggregate of the amounts referred to in paragraphs (a) and (b) by 52:the amount of their self-employed earnings, determined under paragraph 152.01(2)(a), (b) or (c), as the case may be, for their qualifying period; andif they had insurable earnings from employment, including insurable earnings earned as a person to whom regulations made under Part VIII apply, for their qualifying period, the amount of those insurable earnings for that period, calculated without taking into account prescribed insurable earnings.Excess not to be includedOnly the portion of the aggregate of the amounts referred to in paragraphs (1)(a) and (b) that does not exceed the maximum yearly insurable earnings as calculated under section 4 is to be taken into account for the purposes of subsection (1).
2009, c. 33, s. 16.
Rate increase — family supplementThe rate of weekly benefits of a self-employed person who has one or more dependent children shall be increased by the amount of a family supplement determined in accordance with the regulations if the person establishes, in the manner that the Commission may direct, that the person meets the prescribed low-income family eligibility criteria.CriteriaThe criteria for low-income family eligibility may include criteria that are the same as or similar to the criteria for receiving a child tax benefit.Child tax benefitFor the purposes of subsection (2), a child tax benefit is a deemed overpayment under subdivision a.1 of Division E of Part I of the Income Tax Act.Maximum increaseThe amount of the increase in the self-employed person’s rate of weekly benefits shall not exceed the prescribed percentage of their amount of self-employed earnings for the year divided by 52 or, if no percentage is prescribed, 25%.Maximum rate of weekly benefitsThe maximum rate of weekly benefits that may be paid under this section is 55% of the maximum yearly insurable earnings, as calculated under section 4, divided by 52.
2009, c. 33, s. 16.
Earnings in waiting periodIf a self-employed person has earnings during their waiting period, an amount not exceeding those earnings shall, as prescribed, be deducted from the benefits payable for the first three weeks for which benefits would otherwise be payable.Earnings in periods of unemploymentSubject to subsection (3), if the self-employed person has earnings during any other week of unemployment, there shall be deducted from benefits payable in that week the amount, if any, of the earnings that exceeds$50, if their rate of weekly benefits is less than $200; or25% of their rate of weekly benefits, if that rate is $200 or more.Undeclared earningsIf the self-employed person has failed to declare all or some of their earnings to the Commission for a period, determined under the regulations, for which benefits were claimed,the following amount shall be deducted from the benefits paid to the person for that period:the amount of the undeclared earnings, if, in the opinion of the Commission, the person knowingly failed to declare the earnings, orin any other case, the amount of the undeclared earnings less the difference betweenall amounts determined under paragraph (2)(a) or (b) for the period,andall amounts that were applied under those paragraphs in respect of the declared earnings for the period; andthe deduction shall be madefrom the benefits paid for a number of weeks that begins with the first week for which the earnings were not declared in that period, andin such a manner that the amount deducted in each consecutive week equals the person’s benefits paid for that week.
2009, c. 33, s. 16.
Deduction for excluded days in waiting periodIf a self-employed person is not entitled to receive benefits for a working day in their waiting period, an amount equal to 1/5 of their weekly rate of benefits for each such working day shall be deducted from the benefits payable for the three weeks described in subsection 152.18(1).Deduction for excluded days not in waiting periodIf a self-employed person is disentitled from receiving benefits for a working day in a week of unemployment that is not in their waiting period, an amount equal to 1/5 of their weekly rate of benefits for each such working day shall be deducted from the benefits payable for that week.
2009, c. 33, s. 16.
Prison inmates and persons outside CanadaExcept as may otherwise be prescribed, a self-employed person is not entitled to receive benefits for any period during which the personis an inmate of a prison or similar institution; oris not in Canada.
2009, c. 33, s. 16.
PremiumPremiumEvery self-employed person who has entered into an agreement referred to in subsection 152.02(1) that has not been terminated or that is not deemed to have been terminated shall, in respect of every year, pay a self-employment premium equal to the amount determined under subsection (2) multiplied by the premium rate set under section 66.AmountThe amount for the purpose of subsection (1) is the lesser ofthe amount of the person’s self-employed earnings for the year,andthe maximum yearly insurable earnings for the year, as calculated under section 4, minus the person’s insurable earnings, if any.ClarificationFor greater certainty, a premium is required to be paidin respect of the year during which the self-employed person entered into the agreement, regardless of the date on which it was entered into; andin respect of the year during which the agreement is terminated or deemed to be terminated, regardless of the date on which it was terminated or deemed to be terminated.
2009, c. 33, s. 16.
Self-employed Earnings and Collection of PremiumsReturn to be filedIf a self-employed person is required to pay a premium for a year in respect of their self-employed earnings, a return of the person’s self-employed earnings for the year shall, without notice or demand for it, be filed with the Minister of National Revenue in the form and manner, and containing the information, specified by that Minister, by that person (or, if the person is unable for any reason to file the return, by their representative) on or before the day on which the person’s return of income under Part I of the Income Tax Act is required by that Part to be filed or would be required by that Part to be filed if tax under that Part were payable for the year.Demand for returnWhether or not they are liable to pay a premium for a year in respect of their earnings from self-employment and whether or not a return has been filed under subsection (1), every self-employed person shall, on demand from the Minister of National Revenue, served personally or by registered letter, file with that Minister, in the form and containing information specified by that Minister, within any reasonable time that may be specified in the demand, a return of their earnings from self-employment for the year designated in the demand.Return by trustee, etc.Every trustee in bankruptcy, assignee, liquidator, curator, receiver, receiver-manager trustee or committee and every agent, mandatary or other person administering, managing, winding-up, controlling or otherwise dealing with the property, business, estate or succession, or income of a self-employed person who has not filed a return of the person’s self-employed earnings for a year as required by this section must file with the Minister of National Revenue a return, in the form specified by that Minister, of the person’s self-employed earnings for the year.Identification of province of residenceThe information to be contained in any such return must identify the province in which the self-employed person was resident on the last day of that year.
2009, c. 33, s. 16.
Estimate to be madeEvery self-employed person required by section 152.22 to file a return of their self-employed earnings must, in the return, estimate the amount of the premium to be paid in respect of those earnings.
2009, c. 33, s. 16.
Examination of return and notice of assessmentThe Minister of National Revenue must, with all due dispatch, examine each return of self-employed earnings and assess the premium to be paid for the year in respect of those earnings and the interest and penalties, if any, payable, and, after the examination, send a notice of assessment to the person who filed the return.
2009, c. 33, s. 16.
Payment of premiumA self-employed person shall, on or before their balance-due day for the year, pay to the Receiver General the whole amount of the premium if they are not required by section 155 or 156 of the Income Tax Act to pay instalments for that year in respect of their income tax.FarmersEvery self-employed person to whom section 155 of the Income Tax Act applies, other than a person to whom subsection (1) applies, shall pay to the Receiver General on or before December 31 in each year, two thirds of the following amounts:the premium required to be paid by the person for the year in respect of the person’s self-employed earnings, as estimated by the person; orthe premium required in respect of the person’s self-employed earnings for the preceding year.In addition, the person shall pay to the Receiver General, on or before the person’s balance-due day for the year, the remainder of the premium as estimated under section 152.23. However, paragraphs (a) and (b) do not require the payment of any amount in respect of the person that would otherwise become due after the death of the person.Other personsEvery self-employed person, other than a person to whom subsection (1) or (2) applies, shall pay to the Receiver General in respect of each yearon or before March 15, June 15, September 15 and December 15 in the year, an amount equal to one quarter ofthe premium required to be paid by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, orthe premium required in respect of the person’s self-employed earnings for the preceding year; oron or beforeMarch 15 and June 15 in the year, an amount equal to one quarter of the premium required in respect of the person’s self-employed earnings for the second preceding year, andSeptember 15 and December 15 in the year, an amount equal to one half of the amount, if any, by whichthe premium required in respect of the person’s self-employed earnings for the preceding yearexceedsone half of the premium required in respect of the person’s self-employed earnings for the second preceding year.In addition, the person shall pay to the Receiver General, on or before the person’s balance-due day for the year, the remainder of the premium as estimated under section 152.23. However, paragraphs (a) and (b) do not require the payment of any amount in respect of the person that would otherwise become due after the death of the person.
2009, c. 33, s. 16.
Previous VersionInterest on unpaid premiumIf the amount paid by a self-employed person on or before the person’s balance-due day for a year on account of the premium required to be paid by the person for the year in respect of the person’s self-employed earnings is less than the amount of the premium so required to be paid, the self-employed person shall pay to the Receiver General interest, at a rate per year prescribed by regulation made under subsection (5), on the difference between those amounts from the balance-due day for the year to the day of payment.Interest on instalmentsIn addition to any interest payable under subsection (1), if a self-employed person, being required by section 152.25 to pay a part or instalment of a premium, has failed to pay all or any part of a premium as required, the person shall, on payment of the amount the person failed so to pay, pay to the Receiver General interest on the amount, at a rate per year prescribed by regulation made under subsection (5), from the day on or before which the person was required to make the payment to the day of payment or the beginning of the period in respect of which the person is liable to pay interest on the amount under subsection (1), whichever is earlier.FarmersFor the purposes of subsection (2), if a self-employed person is required by subsection 152.25(2) to pay a part or instalment of a premium in respect of their self-employed earnings, the person is deemed to have been liable to pay on or before the day referred to in that subsection a part or instalment computed by reference to whichever of the following that gives rise to the least amount required to be paid by the person on or before that day:the premium required to be paid by them for the year in respect of their self-employed earnings;the premium required in respect of their self-employed earnings for the preceding year; orthe amount stated to be the amount of the instalment payable by them for the year in the notice, if any, sent to them by the Minister of National Revenue.Other personsFor the purposes of subsection (2), if a self-employed person is required by subsection 152.25(3) to pay a part or instalment of a premium in respect of their self-employed earnings, the person is deemed to have been liable to pay on or before each day referred to in that subsection a part or instalment computed by reference to whichever of the following that gives rise to the least total amount of those parts or instalments required to be paid by them by that day:the premium required to be paid by them for the year in respect of their self-employed earnings;the amounts determined under paragraph 152.25(3)(b) in respect of them for the year;the amounts stated to be the amounts of instalment payable by them for the year in the notices, if any, sent to them by the Minister of National Revenue; orthe premium required in respect of their self-employed earnings for the preceding year.RegulationsThe Minister of National Revenue may, with the approval of the Governor in Council, make regulations, prescribing a rate for the purposes of each of subsections (1) and (2).
2009, c. 33, s. 16.
Failure to file a returnEvery self-employed person who fails to file a return of their self-employed earnings for a year as and when required by section 152.22 is liable to a penalty of five per cent of the part of the amount of the premium required to be paid by them for the year that remained unpaid at the expiry of the time the return was required to be filed, except that, if that person is liable to a penalty under subsection 162(1) or (2) of the Income Tax Act in respect of the year, the Minister of National Revenue may reduce the penalty to which the person is liable under this section or may remit the penalty in whole or in part.FailureEvery person who fails to file a return as required by subsection 152.22(3) is liable to a penalty of $5 for each day of default, to a maximum of $50.
2009, c. 33, s. 16.
Application of Income Tax ActSubject to this Part and except as otherwise provided by regulation made under subsection (2), the provisions of Divisions I and J of Part I of the Income Tax Act with respect to payment of tax, assessments, objections to assessments, appeals, interest, penalties and excess refunds, and the provisions of Part XV of that Act (except section 221) and subsections 248(7) and (11) of that Act apply, with any modifications that the circumstances require, in relation to any amount paid or payable as or on account of the premium for a year in respect of self-employed earnings as though that amount were an amount paid or payable as or on account of tax under that Act.RegulationsThe Minister of National Revenue may, with the approval of the Governor in Council, make regulationsexempting any provision of Divisions I and J of Part I of the Income Tax Act from the application of subsection (1); orspecifying that any provisions of either of those Divisions apply with the modifications specified in the regulations.
2009, c. 33, s. 16.
Priority in which payment to be appliedIf any payment is made by a person to the Minister of National Revenue on account of taxes specified in section 228 of the Income Tax Act and of a premium under this Part in respect of self-employed earnings, despite any direction made by the person making the payment with respect to its application, the part of the payment that would be applied under that section in payment of tax under the Income Tax Act is, subject to section 37 of the Canada Pension Plan, to be applied in payment of a premium under this Part and is deemed to be a payment on account of the premium, and to the extent of the amount so applied, does not discharge liability for tax under the Income Tax Act, and any amount then remaining is to be applied in payment of tax under the Income Tax Act and discharges the liability of the person making the payment for that tax to the extent of that amount.
2009, c. 33, s. 16.
Refund of excess premium in respect of self-employed earningsIf a self-employed person has paid, on account of the premium they are required to pay for a year in respect of their self-employed earnings, an amount in excess of the premium, the Minister of National Revenuemay refund that part of the amount so paid in excess of the premium on sending the notice of assessment of the premium, without any application having been made for the refund; andshall make the refund after sending the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year.ApplicationSubsections 96(11) to (13) apply in respect of refunds under subsection (1).
2009, c. 33, s. 16;
2010, c. 25, s. 73.
Previous VersionApplication of other ProvisionsApplication of other provisionsSubject to subsections (2) and (3), all the provisions of this Act, except sections 5 to 37, 48 and 56 to 65.2, that are not inconsistent with the provisions of this Part apply, with any modifications that the circumstances require, to this Part.Application of certain provisionsFor the purposes of this Part,subsection 86(1) applies as though the reference to “an employer” in that subsection were a reference to “a self-employed person”; andsubsection 88(5) applies as though the reference to “this Part” were a reference to “Part VII.1”.Application of section 102Section 102 applies, with any modifications that the circumstances require, in respect ofoffences under paragraphs 106(4)(a), (d) and (e) committed in relation to any provision of this Part or regulations made under sections 152.26 and 152.28;offences under section 152.32; andany matter referred to in any of sections 152.21 to 152.3 or that relates to the application of any of those sections.Application of section 125Section 125 applies in respect ofoffences under subsections 135(1) and 136(2) committed by self-employed persons and offences committed by them in relation to the contravention of any provision of regulations made under this Part, except regulations made under sections 152.26 and 152.28; andany matter referred to in this Part or that relates to the application of this Part, other than a matter referred to in any of sections 152.21 to 152.3 or in regulations made under sections 152.26 and 152.28.
2009, c. 33, s. 16.
DelegationDelegationThe Minister of National Revenue may authorize an officer or a class of officers to exercise powers or perform duties of that Minister under this Part.
2009, c. 33, s. 16.
OffencesOffence and punishmentEvery person who contravenes section 152.22 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $25 a day for each day the offence continues, to a maximum of $1,000.
2009, c. 33, s. 16.
RegulationsRegulationsThe Commission may, with the approval of the Governor in Council, make regulationsdefining or determining what is a week of unemployment for a self-employed person;setting out the circumstances under which agreements referred to in subsection 152.02(4) are deemed to be terminated;fixing, for any year, an amount for the purposes of subparagraph 152.07(1)(d)(i), or establishing a manner for determining that amount, which amount may not be less than $6,000;for determining the average number of weeks of benefits for the purposes of paragraph 152.07(3)(b);specifying, for the purpose of subsection 152.03(4), the circumstances when self-employed persons are deemed to be not working; andprescribing anything that by this Part is to be prescribed.
2009, c. 33, s. 16.
Review of this PartReview of this PartFive years after the day on which this Part comes into force, the Minister must cause a review of this Part and its administration and operation to be conducted.
2009, c. 33, s. 16.
SELF-EMPLOYED PERSONS ENGAGED IN FISHINGRegulationsNotwithstanding anything in this Act, the Commission may, with the approval of the Governor in Council, make such regulations as it deems necessary respecting the establishment and operation of a scheme of employment insurance for self-employed persons engaged in fishing, including regulationsincluding as a self-employed person engaged in fishing any person engaged in an activity or occupation related to or incidental to fishing; andincluding as an employer of a self-employed person engaged in fishing any person with whom the self-employed person enters into a contractual or other commercial relationship in respect of their occupation as a self-employed person engaged in fishing.Scheme may be differentThe scheme established by the regulations may, with respect to any matter, be different from the provisions of this Act relating to that matter.Tabling of regulationThe Minister shall table the regulations in the House of Commons within three sitting days after the day on which they are made.Motion to repealThe regulations come into force on the 10th sitting day after the day on which they are tabled, or on any later day specified in the regulations, unless a motion to repeal them, signed by not fewer than 30 members of the House of Commons, is filed with the Speaker of the House of Commons before the 10th sitting day.ConsiderationIf a motion to repeal the regulations is filed with the Speaker of the House of Commons in accordance with subsection (4), it shall be taken up and considered by the House of Commons within five sitting days after the day on which it is filed.Time for disposition of motionThe motion shall be taken up after the ordinary hour of daily adjournment, for a period of not more than four hours, and at the end of the debate the Speaker of the House of Commons shall, without delay or further debate or amendment, put every question necessary for the disposition of the motion.Adoption or defeat of motionIf the motion is adopted, the regulations are repealed, and if the motion is defeated, the regulations come into force on the day after the day on which the motion is defeated or on any later day specified in the regulations.Regulation repealedThe regulations are repealed if Parliament is prorogued or dissolved before the motion is disposed of or, if no motion has been filed, before the end of the period mentioned in subsection (4).Definition of “sitting day”For the purpose of this section, sitting day means a day on which the House of Commons is sitting.ALTERNATE ACCESS TO SPECIAL BENEFITSRegulationsDespite anything in this Act, the Commission shall, with the approval of the Governor in Council, make any regulations it considers necessary respecting the establishment and operation of a scheme to ensure that special benefits are provided to insured persons who have at least 600 hours of insurable employment in their qualifying period but who do not qualify to receive benefits under section 7, including regulationsfor establishing requirements to qualify to receive the benefits, the duration of entitlement to the benefits, benefit rates, disentitlement and disqualification from receiving the benefits and benefit repayment requirements; andvarying the application of any other provision of this Act in relation to persons who have made claims under this Part and who subsequently make claims under Part I or VIII.Scheme may be differentThe scheme established by the regulations may, with respect to any matter, be different from the provisions of this Act relating to that matter.LimitationThe scheme established by the regulations may not provide special benefits to persons who are subject to an increase under section 7.1 in the number of hours of insurable employment required to qualify for benefits.
1996, c. 23, s. 153.1;
2000, c. 14, s. 6.
REGULATIONS — PROVINCIAL PLANSRegulationsDespite any other provisions of this Act, if the Government of Canada has entered into an agreement with a province in respect of a provincial law that has the effect of reducing or eliminating special benefits, or benefits under Part VII.1, payable as described in subsection 69(2), the Commission may, with the approval of the Governor in Council, for the purposes of implementing the agreement and taking into account the application or effect of the provincial law, make any regulations that it considers necessary, including regulationsrespecting the manner in which and the extent to which any provision of this Act or the regulations applies; andadapting any provision of this Act or the regulations.RegulationsThe regulations may provide forthe making of any financial adjustments and for the crediting or charging of the amount of any of those adjustments to the Employment Insurance Operating Account, includingrefunds of overpayments with respect to employees’ premiums and premiums under Part VII.1,adjustment payments between the province and the Government of Canada with respect to premiums, andreimbursement by the province of benefits paid by the Government of Canada in accordance with any administrative agreement between the province and the Government of Canada;the exchange of any information obtained under the provincial law or this Act; andthe administration of benefits payable under this Act to persons employed or residing in the province or who have made a claim under the provincial law — or to self-employed persons, within the meaning of subsection 152.01(1), who work or reside in the province or who have made a claim under the provincial law — and the increase or decrease in the amount of benefits payable and in the number of weeks for which benefits may be paid under this Act to and in respect of those persons.
2005, c. 30, s. 131;
2009, c. 33, s. 17;
2010, c. 12, s. 2189.
Previous VersionREPEALS, TRANSITIONAL PROVISIONS, RELATED AND CONDITIONAL AMENDMENTS AND COMING INTO FORCERepeals[Repeals]Transitional ProvisionsNational Training ActAllowancesA training allowance being paid under section 5 of the National Training Act when it is repealed may continue to be paid in accordance with that Act and the regulations made under it, as they read immediately before the repeal of that Act, until the conclusion of the course to which the allowance relates.AgreementsAn agreement under section 7 of the National Training Act in effect when it is repealed continues in effect according to the terms of the agreement.[Repealed, 2010, c. 12, s. 2190]Previous VersionUnemployment Insurance ActBenefit periods beginning before this section comes into forceExcept as otherwise provided in this section, all matters relating to a claim for benefits during a benefit period beginning before the Unemployment Insurance Act (the “former Act”) is repealed shall be dealt with under that Act, including any amendments that may be made by Bill C-31, introduced in the second session of the 35th Parliament and entitled An Act to implement certain provisions of the budget tabled in Parliament on March 6, 1996.Appeals - written reasons not requiredSubsection 70(2) of the former Act applies in respect of appeals under that Act except that the Tax Court of Canada need not give reasons in writing for its decision but may give reasons in writing where, in a particular case, the Court deems it advisable.Deductions for undeclared earningsSubsection 19(3) of this Act applies to claimants who fail to declare all or some of their earnings in a period determined under the regulations beginning on or after January 5, 1997, but the Commission may make deductions under subparagraph 19(3)(a)(i) on or after that date in respect of any failure to declare earnings for such a period beginning after June 30, 1996.Deductions under subsection 19(4)Subsection 19(4) of this Act applies to claimants who begin attending a course or program after the former Act is repealed.Parental benefitsSection 23 of this Act applies in place of section 20 of the former Act to claimants claiming benefits for the care of children born or placed for adoption after that Act is repealed.Job creation projectsSection 25 of the former Act applies only to claimants employed on job creation projects under that section when that Act is repealed.TrainingSection 26 of the former Act applies only to claimants in a course or program to which they are referred under that section before that Act is repealed.[Repealed, 2010, c. 12, s. 2191]Disentitlement and disqualificationSections 27 to 33 of this Act apply in place of sections 27 to 28.3 of the former Act in respect of events occurring after that Act is repealed that give rise to a disentitlement or disqualification under those sections and, for the purpose of applying those sections, a reference in the former Act tosection 27 shall be read as a reference to section 27 of this Act;section 28 shall be read as a reference to section 29 of this Act;section 28.1 shall be read as a reference to section 31 of this Act;section 28.2 shall be read as a reference to section 32 of this Act; andsection 28.3 shall be read as a reference to section 33 of this Act.Application of section 145Section 145 of this Act applies in place of section 123 of the former Act in respect of benefits paid after December 31, 1995.
1996, c. 23, s. 159;
1998, c. 19, s. 274;
1999, c. 31, s. 82(F);
2010, c. 12, s. 2191.
Previous VersionHours of insurable employment and earnings before 1997For the purpose of calculating after 1996 how many hours of insurable employment and the amount of insurable earnings a claimant has under this Act, other than Part VIII, insurable employment and insurable earnings occurringbefore June 30, 1996 shall be determined in accordance with the former Act; andon or after June 30, 1996 but before January 5, 1997 shall be determined in accordance with this Act, as it applies on June 30, 1996.PremiumsAll matters relating to the payment of premiums under the former Act shall be dealt with under that Act.[Repealed, 2010, c. 12, s. 2192]Previous VersionEstimated insurable earnings for 1996-97For the purposes of section 78, the Commission’s estimate of the insurable earnings of all insured persons in the fiscal year 1996-97 shall be published in the Canada Gazette if it is not set out in the Main Estimates tabled in Parliament for that year.Plan for 1996-97The plan mentioned in section 79 shall be published in the Canada Gazette for the fiscal year 1996-97 if it is not included in the Main Estimates tabled in Parliament for that year.Powers and functionsThe powers or functions of any person under the former Act shall be exercised or performed by the person who exercises the corresponding powers or performs the corresponding functions under this Act.Boards of referees, etc.Boards of referees, panels, chairpersons, umpires and the chief umpire established, appointed or designated under the former Act continue as if they had been established, appointed or designated under this Act.Waivers and agreementsWaivers and agreements made under paragraph 4(1)(d) of the former Act and in effect when that Act is repealed continue in effect as though they had been made under paragraph 5(4)(d) of this Act.[Repealed, 2010, c. 12, s. 2193]Previous VersionTransitional RegulationsRegulationsThe Commission may, with the approval of the Governor in Council, make regulations providing for any other transitional matters, including regulationsproviding for the transition from weeks of insurable employment to hours of insurable employment, or from any other basis to another under Part VIII; andfor establishing requirements to qualify to receive benefits, the duration of entitlement to benefits, benefit rates and disentitlement or disqualification from receiving benefits.Consequential and Related Amendments[Amendments]Changes in Terminology[Amendments]Conditional Amendments[Amendments]Coming into ForceComing into forceExcept as otherwise provided in this section, this Act comes into force on June 30, 1996.Certain provisions in force on January 1, 1997Section 4, subsection 5(6), sections 66 and 67, subsections 82(1) and (2), paragraphs 90(1)(d), (h) and (i), section 95 and subsections 96(4) and (5) come into force on January 1, 1997.Certain provisions in force on January 5, 1997The following provisions come into force on January 5, 1997:the definitions “major attachment claimant” and “minor attachment claimant” in subsection 6(1);section 7;subsection 12(2);sections 14 to 17;subsection 19(2);subsection 28(4);paragraph 30(1)(a) and subsections 30(5) and (6);paragraph 31(c);paragraph 32(2)(c);subsection 38(3);section 55;paragraph 108(1)(h);subsection 153.1(3); andSchedule I.Certain provisions in force on January 5, 1997Subsections 7.1(1) to (3) come into force on January 5, 1997, but in applying them the Commission may take into account notices issued under subsection 7.1(4) on or after June 30, 1996.Subsection 19(3) in force on January 5, 1997Subsection 19(3) comes into force on January 5, 1997, but the Commission may make deductions under subparagraph 19(3)(a)(i) on and after that date in respect of any failure to declare earnings for a period beginning on or after June 30, 1996.Interim provisionsThe provisions set out in Schedule II apply in place of the provisions listed in subsections (2) and (3) from June 30, 1996 until the coming into force of those provisions.Continuing application of benefit rate provisionThe provisions enacted by section 6 of Schedule II continue to apply in place of sections 14, 16 and 17 of this Act to claimants whose benefit periods begin on or after June 30, 1996 and before January 5, 1997.Certain provisions in force in January 1, 1998Sections 172 to 175 come into force on January 1, 1998.(Subsection 12(2))TABLE OF WEEKS OF BENEFITS
Regional Rate of UnemploymentNumber of hours of insurable employment in qualifying period6% and underMore than 6% but not more than 7%More than 7% but not more than 8%More than 8% but not more than 9%More than 9% but not more than 10%More than 10% but not more than 11%More than 11% but not more than 12%More than 12% but not more than 13%More than 13% but not more than 14%More than 14% but not more than 15%More than 15% but not more than 16%More than 16%420–45426283032455–4892426283032490–524232527293133525–55921232527293133560–5942022242628303234595–629182022242628303234630–66417192123252729313335665–6991517192123252729313335700–734141618202224262830323436735–769141618202224262830323436770–804151719212325272931333537805–839151719212325272931333537840–874161820222426283032343638875–909161820222426283032343638910–944171921232527293133353739945–979171921232527293133353739980–10141820222426283032343638401015–10491820222426283032343638401050–10841921232527293133353739411085–11191921232527293133353739411120–11542022242628303234363840421155–11892022242628303234363840421190–12242123252729313335373941431225–12592123252729313335373941431260–12942224262830323436384042441295–13292224262830323436384042441330–13642325272931333537394143451365–13992325272931333537394143451400–14342426283032343638404244451435–14692527293133353739414345451470–15042628303234363840424445451505–15392729313335373941434545451540–15742830323436384042444545451575–16092931333537394143454545451610–16443032343638404244454545451645–16793133353739414345454545451680–17143234363840424445454545451715–17493335373941434545454545451750–17843436384042444545454545451785–18193537394143454545454545451820–363840424445454545454545
1996, c. 23, Sch. I;
2009, c. 2, s. 224.
Previous Version(Section 190)INTERIM PROVISIONSThe following applies in place of section 4:Maximum yearly insurable earningsFor the purposes of section 17, subsection 82(2) and sections 95 and 145, the maximum yearly insurable earnings is $39,000 for 1996.Maximum weekly insurable earningsFor the purposes of this Act, the maximum weekly insurable earnings is $750.The following applies in place of subsection 5(6):Regulations to exclude employmentThe Commission may, with the approval of the Governor in Council, make regulations for excluding from insurable employmentany employment if it appears to the Commission that because of the laws of a country other than Canada a duplication of contributions or benefits will result;the entire employment of a person who is employed by one employer partly in insurable employment and partly in other employment;any employment if it appears to the Commission that the nature of the work performed by persons employed in that employment is similar to the nature of the work performed by persons employed in employment that is not insurable employment;the employment of a member of a religious order who has taken a vow of poverty and whose remuneration is paid directly or by the member to the order;any employment in which persons are employed to an inconsiderable extent or for an inconsiderable consideration;any employment provided under regulations made under section 24 or employment measures authorized by subsection 58(1); andany employment with an employer in which persons are employed for fewer than 20 hours in a week or in which the earnings of persons are less than 30% of the maximum weekly insurable earnings.The following apply in place of the definitions “major attachment claimant” and “minor attachment claimant” in subsection 6(1):major attachment claimantprestataire de la première catégoriemajor attachment claimant means a claimant who qualifies to receive benefits and has been employed in insurable employment for 20 or more weeks in the claimant’s qualifying period;minor attachment claimantprestataire de la deuxième catégorieminor attachment claimant means a claimant who qualifies to receive benefits and has been employed in insurable employment for fewer than 20 weeks in the claimant’s qualifying period;The following applies in place of section 7:When benefits payableUnemployment benefits are payable as provided in this Part to an insured person who qualifies to receive them.Qualification requirementAn insured person, other than a new entrant or a re-entrant to the labour force, qualifies if the personhas had an interruption of earnings from employment; andhas had during their qualifying period at least the number of weeks of insurable employment set out in the following table in relation to the regional rate of unemployment that applies to the person.
TABLE
Regional Rate of UnemploymentRequired Number of Weeks of Insurable Employment6% and under20more than 6% but not more than 7%19more than 7% but not more than 8%18more than 8% but not more than 9%17more than 9% but not more than 10%16more than 10% but not more than 11%15more than 11% but not more than 12%14more than 12% but not more than 13%13more than 13%12
Qualification requirement for new entrants and re-entrantsAn insured person who is a new entrant or a re-entrant to the labour force qualifies if the personhas had an interruption of earnings from employment; andhas had 26 or more weeks of insurable employment during their qualifying period.New entrants and re-entrantsAn insured person is a new entrant or a re-entrant to the labour force if, during the last 52 weeks before their qualifying period, the person has had fewer than 14weeks of insurable employment;weeks for which benefits have been paid or were payable to the person;prescribed weeks that relate to employment in the labour force; orweeks comprised of any combination of those weeks.Computation of weeksFor the purposes of subsection (4), a week that is taken into account under any of paragraphs (4)(a), (b) or (c) may not be taken into account under the other.Exhaustion or termination of entitlement to U.S. benefitsA claimant is not qualified to receive benefits if it is jointly determined that the claimant must first exhaust or terminate benefit rights under the laws of another jurisdiction, as provided by Article VI of the Agreement Between Canada and the United States Respecting Unemployment Insurance, signed on March 6 and 12, 1942.The following applies in place of subsection 12(2):General maximumThe maximum number of weeks for which benefits may be paid in a benefit period because of any reasons other than those referred to in subsection (3) shall be determined in accordance with the table in Schedule I by reference to the regional rate of unemployment that applies to the claimant and the number of weeks of insurable employment of the claimant in their qualifying period.The following applies in place of section 14:Rate of weekly benefitsThe rate of weekly benefits payable to a claimant is an amount calculated as follows, to a maximum of $413:55% of the claimant’s average weekly insurable earnings, in the case of a claimant in respect of whom paragraph (b) does not apply; orin any case where it is established, in such manner as the Commission may direct, that the prescribed circumstances exist in relation to one or more persons who are dependants of the claimant or their spouse or that, in the opinion of the Commission, even though the prescribed circumstances do not exist, the claimant or their spouse supports one or more persons who are dependants of the claimant or of their spouse,60% of the claimant’s average weekly insurable earnings, if those earnings do not exceed 50% of the maximum weekly insurable earnings for the year in which the benefit period is established, orthe greater of 55% of the claimant’s average weekly insurable earnings and $225, if the claimant’s average weekly insurable earnings exceed 50% of the maximum weekly insurable earnings for that year.Average weekly insurable earnings — major attachment claimantThe average weekly insurable earnings of a major attachment claimant are the insurable earnings in the last 20 weeks of insurable employment in their qualifying period divided by 20.Average weekly insurable earnings — minor attachment claimantThe average weekly insurable earnings of a minor attachment claimant are the insurable earnings in their qualifying period divided by the larger of the following divisors:the divisor that equals the number of weeks of insurable employment in their qualifying period, andthe divisor determined in accordance with the following table by reference to the applicable regional rate of unemployment.
TABLE
Regional Rate of UnemploymentDivisornot more than 8%20more than 8% but not more than 9%19more than 9% but not more than 10%18more than 10% but not more than 11%17more than 11% but not more than 12%16more than 12% but not more than 13%15more than 13%14
RegulationsThe Commission may, with the approval of the Governor in Council, make regulationsdefining and determining who is a dependant of a claimant or a spouse of a claimant, or who is a spouse of a claimant;determining the weekly insurable earnings of claimants; andwhere earnings are paid or payable in the qualifying period for a period, whether on a weekly basis or otherwise, for calculating and establishing for the purposes of this Partthe weeks or number of weeks that are to be taken as weeks of insurable employment in that period, andthe amount to be taken as the insurable earnings or average weekly insurable earnings for any weeks or number of weeks in that period.The following applies in place of subsection 19(2):Earnings in unemployed periodsSubject to subsections (3) and (4), if a claimant has earnings during any other week of unemployment, there shall be deducted from the benefits payable to the claimant in that week the amount, if any, of the earnings that exceeds 25% of their weekly rate of benefit.The following applies in place of subsection 28(4):LimitationNo weeks of disqualification shall be carried forward against a claimant who has had 20 or more weeks of insurable employment since the event giving rise to the disqualification.The following applies in place of paragraph 30(1)(a):the claimant has, since losing or leaving the employment, been employed in insurable employment for the number of weeks required by section 7 to qualify for benefits; orThe following applies in place of subsections 30(5) and (6):Restriction on qualifying for benefitsWhere a claimant who has lost or left an employment as described in subsection (1) makes an initial claim for benefits, the following weeks of insurable employment may not be used for the purposes of subsection 7(2) or (3):weeks of insurable employment from that or any other employment before the day on which that employment was lost or left; andweeks of insurable employment in any employment that the claimant subsequently loses or leaves, as described in subsection (1).Restriction on number of weeks and rate of benefitsNo weeks of insurable employment in any employment that a claimant loses or leaves as described in subsection (1) may be used for the purposes of subsection 12(2) or section 14.The following applies in place of paragraph 31(c):the claimant, after the beginning of the period of suspension, accumulates with another employer the number of weeks of insurable employment required under section 7 in order to qualify to receive benefits under this Act.The following applies in place of paragraph 32(2)(c):the claimant, after the beginning of the period of leave, accumulates with another employer the number of weeks of insurable employment required under section 7 in order to qualify to receive benefits under this Act.The following applies in place of section 66:Premium rateThe premium rate for 1996 is the rate established for that year under section 48.1 of the Unemployment Insurance Act immediately before its repeal.The following applies in place of section 67:Employee’s premiumFor every week during which a person is employed in insurable employment, the person shall pay, by deduction as provided in Part IV, an amount equal to such percentage of their insurable earnings as is fixed by the Commission as the employee’s premium for the year in which that week occurs.Payment of employer’s premiumFor every week during which an employer employs a person in insurable employment, the employer shall pay, in respect of that person and in the manner provided in Part IV, an amount equal to such percentage of that person’s insurable earnings as is fixed by the Commission as the employer’s premium payable by employers or a class of employers of which the employer is a member, as the case may be, for the year in which that week occurs.Overlapping pay periodsNotwithstanding subsections (1) and (2), where insurable earnings are paid to a person in a year after the year in which their insurable employment occurred, all that insurable employment is, for the purposes of calculating insurable earnings and premiums payable in respect of them, deemed to have occurred in the year in which the insurable earnings are paid.The following applies in place of subsection 82(1):Deduction and payment of premiumsEvery employer paying remuneration to a person employed by the employer in insurable employment shalldeduct the prescribed amount from that remuneration as or on account of the employee’s premium payable by that insured person under section 67 for any weeks in respect of which that remuneration is paid; andremit that amount, together with the employer’s premium payable by the employer under that section for those weeks, to the Receiver General at the prescribed time and in the prescribed manner.The following applies in place of section 95:Employee overpaymentWhere the aggregate of all amounts deducted as required from the insurable earnings of an insured person for a year, whether by one or more employers, on account of that person’s employee’s premiums for that year under this Act exceeds an amount equal to such percentage of the person’s maximum yearly insurable earnings for the year as is fixed by the Commission, the excess is an overpayment made by the person.Limitation — remuneration for more than 52 weeksNotwithstanding subsection (1) and section 3, an overpayment is not created when amounts are deducted and remitted as required from the insurable earnings of an insured person in excess of the percentage of the maximum yearly insurable earnings for the year, if the excess occurs by reason only that the remuneration paid to the person in that year is in respect of more than 52 calendar weeks.The following applies in place of paragraph 108(1)(h):for the allocation of the hours a person is employed with an employer and earnings to weeks or to pay periods;for calculating and determining the hours a person is employed with an employer, the amount of insurable earnings of insured persons and the amount of premiums payable;where earnings are paid or payable for a period otherwise than in respect of weeks, for calculating and establishingthe weeks or number of weeks to be taken as weeks of insurable employment in that period, andthe amount to be taken as insurable earnings in any of those weeks or number of weeks in that period;The following applies in place of subsection 153.1(3):LimitationThe scheme established by the regulations may not provide special benefits to persons whohave less than 20 weeks of insurable employment in their qualifying period; orare subject to an increase under section 7.1 in the number of hours of insurable employment required to qualify for benefits.The following applies in place of Schedule I:(Subsection 12(2))
TABLE OF WEEKS OF BENEFIT
Regional Rate of UnemploymentNumber of Weeks of Insurable Employment6% and underMore than 6% but not more than 7%More than 7% but not more than 8%More than 8% but not more than 9%More than 9% but not more than 10%More than 10% but not more than 11%More than 11% but not more than 12%More than 12% but not more than 13%More than 13% but not more than 14%More than 14% but not more than 15%More than 15% but not more than 16%More than 16%1226283032132426283032142325272931331521232527293133162022242628303234171820222426283032341817192123252729313335191517192123252729313335201416182022242628303234362114161820222426283032343622151719212325272931333537231517192123252729313335372416182022242628303234363825161820222426283032343638261719212325272931333537392717192123252729313335373928182022242628303234363840291820222426283032343638403019212325272931333537394131192123252729313335373941322022242628303234363840423320222426283032343638404234212325272931333537394143352123252729313335373941433622242628303234363840424437222426283032343638404244382325272931333537394143453923252729313335373941434540242628303234363840424445412527293133353739414345454226283032343638404244454543272931333537394143454545442830323436384042444545454529313335373941434545454546303234363840424445454545473133353739414345454545454832343638404244454545454549333537394143454545454545503436384042444545454545455135373941434545454545454552363840424445454545454545
RELATED PROVISIONS
— 2003, c. 15, s. 25(1)Sections 15 to 20 and 22 apply to a claimant for any benefit periodthat begins on or after January 4, 2004; orthat has not ended before January 4, 2004, but only for weeks of benefits that begin on or after that date.
— 2005, c. 34, s. 56Repeal of sections 127 and 128 of the Employment Insurance ActThe repeal of sections 127 and 128 of the Employment Insurance Act does not affect the validity of a disclosure of information, or an agreement for the purpose of making information available, made under those sections by the Minister of Human Resources Development or the Minister of State to be styled Minister of Human Resources and Skills Development.
— 2008, c. 28, ss. 39(3), (4)Subsection (1) applies in respect of remittances by a prescribed person that are first due after February 25, 2008.Subsection (2) applies in respect of payments and remittances that are required to be first made after February 25, 2008.
— 2008, c. 28, s. 122ApplicationFor the purposes of paragraph 4(a) of the Canada Employment Insurance Financing Board Act, the Board sets the premium rate under section 66 of the Employment Insurance Act, as enacted by section 127.
— 2009, c. 2, s. 226(2)TransitionalThe maximum number of weeks for which benefits may be paid in a benefit period that is established for a claimant who is included in Pilot Project No. 10 and whose benefit period has not ended before the second Sunday before the day on which this Act receives royal assent is to be determined in accordance with Schedule I to the Employment Insurance Act, as enacted by subsection 224(1).
— 2009, c. 2, s. 227Deeming provisionSection 66.1 of the Employment Insurance Act, as enacted by section 9 of chapter 5 of the Statutes of Canada, 2001, is deemed to have read as follows:Premium rates for 2002 and 2003Notwithstanding section 66, the premium rates for the years 2002 and 2003 are 2.2% and 2.1%, respectively.
— 2009, c. 2, s. 228Deeming provisionSection 66.3 of the Employment Insurance Act, as enacted by section 25 of chapter 22 of the Statutes of Canada, 2004, is deemed to have read as follows:Premium rate for 2005Notwithstanding section 66, the premium rate for the year 2005 is 1.95%.
— 2009, c. 2, s. 229ApplicationSubsection 224(1) applies with respect to every claimant whose benefit period has not ended before the day on which that subsection comes into force and whose benefit period does not begin after September 11, 2010.
— 2009, c. 30, s. 7Subsection 55(10) of regulationsWith respect to a claimant to whom any of sections 3 to 6 applies whose benefit period has not been extended under any of subsections 10(13) to (13.3) of the Employment Insurance Act, subsection 55(10) of the Employment Insurance Regulations is deemed to read as follows:In a claimant’s benefit period, a claimant who is not in Canada or a claimant referred to in subsection (8), subject to the applicable maximums set out in paragraphs (7)(a) and (b), may combine the weeks of benefits to which the claimant is entitled, but the total number of weeks of benefits shall not exceed 50 or, if the maximum number of weeks during which benefits may be paid to a claimant under section 225 of the Budget Implementation Act, 2009 is equal to or greater than 50 weeks as a result of the application of any provision of any Act of Parliament, other than the Employment Insurance Act, the number that corresponds to that maximum number of weeks.
— 2009, c. 33, s. 18AgreementsAgreements referred to in subsection 152.02(1) of the Employment Insurance Act may be entered into at any time during the period that begins on the day on which this Act receives royal assent and ends on the day on which section 16 comes into force, but any such agreement that is entered into during that period is deemed to have been entered into on the day on which that section comes into force.
— 2009, c. 33, s. 19Benefit periods during 2011Despite paragraph 152.07(1)(a) of the Employment Insurance Act, a benefit period under Part VII.1 of that Act may begin on or after January 1, 2011 if the self-employed person to whom the benefit period relates has, during the period that begins on the later of the day on which this Act receives royal assent and January 1, 2010 and ends on April 1, 2010, entered into an agreement referred to in subsection 152.02(1) of that Act.
— 2009, c. 33, s. 20ViolationsFor the purpose of subsection 152.07(6) of the Employment Insurance Act, a violation accumulated by an individual under section 7.1 of that Act before the coming into force of that subsection is deemed to be a violation accumulated by the individual under section 152.07 on the day on which the notice of violation was given to the individual even though that section was not in force on that day.
— 2010, c. 9, s. 4TransitionalSections 2 and 3 apply to a claimant whose benefit period began less than 104 weeks before the day on which this Act comes into force if the period referred to in subsection 23(2) of the Employment Insurance Acthas not ended before that day; orended before that day and, within the period referred to in that subsection, the claimant’s parental leave is deferred or the claimant is directed to return to duty from parental leave in accordance with regulations made under the National Defence Act, and the claimant’s deferral or return to duty, as the case may be, has not ended before that day.Special caseSection 2 applies to a claimant and the period referred to in subsection 23(2) of the Employment Insurance Act is extended to 104 weeks ifwithin the period referred to in that subsection, in accordance with regulations made under the National Defence Act, the claimant’s parental leave is deferred or the claimant is directed to return to duty from parental leave, as the case may be;the claimant’s deferral or return to duty ended before the day on which this Act comes into force;the claimant’s benefit period has not ended before that day; andthe period referred to in that subsection ended before that day.Other special caseA claimant’s benefit period and the period referred to in subsection 23(2) of the Employment Insurance Act are each extended to 104 weeks ifwithin the period referred to in that subsection, in accordance with regulations made under the National Defence Act, the claimant’s parental leave is deferred or the claimant is directed to return to duty from parental leave, as the case may be;the claimant’s deferral or return to duty ended before the day on which this Act comes into force; andthe claimant’s benefit period and the period referred to in that subsection each began less than 104 weeks before that day and both ended before that day.
— 2010, c. 12, s. 2195Account closedThe account in the accounts of Canada known as the Employment Insurance Account is deemed to have been closed at the beginning of January 1, 2009 and removed from the accounts of Canada at that time.
— 2010, c. 12, s. 2196Section 76For greater certainty, any amount purporting to have been credited to the Employment Insurance Account on or after January 1, 2009 and charged to the Consolidated Revenue Fund under section 76 of the Employment Insurance Act is deemed to have never been credited to that Account and charged to that Fund.
— 2010, c. 12, s. 2197Amounts credited and chargedFor greater certainty, all amounts credited or charged to the Employment Insurance Account on or after January 1, 2009 are deemed to have been credited or charged, as the case may be, to the Employment Insurance Operating Account established by section 70.2 of the Employment Insurance Act, as enacted by section 2185.
— 2010, c. 12, s. 2198Appropriation ActsEvery authority in any appropriation Act to make recoverable expenditures on behalf of the Employment Insurance Account in respect of the fiscal year 2010–2011 is deemed to be an authority to make recoverable expenditures on behalf of the Employment Insurance Operating Account established by section 70.2 of the Employment Insurance Act, as enacted by section 2185.
— 2010, c. 12, s. 2199Employment Insurance Operating Account — audit for fiscal year 2008–2009The Auditor General of Canada shall audit the Employment Insurance Operating Account, established by section 70.2 of the Employment Insurance Act, as enacted by section 2185, in respect of the fiscal year 2008–2009, and a report of that audit shall be made to the Minister of Human Resources and Skills Development.
— 2010, c. 12, s. 2200Employment Insurance Account — re-auditDespite sections 2186 and 2195, and as a consequence of the establishment of the Employment Insurance Operating Account by section 70.2 of the Employment Insurance Act, as enacted by section 2185, the Auditor General of Canada may re-audit the Employment Insurance Account in respect of any fiscal year if he or she considers it necessary to do so, and a report of that audit is to be made to the Minister of Human Resources and Skills Development.
— 2012, c. 19, s. 251DefinitionsThe following definitions apply in sections 252 to 270.board of refereesconseil arbitralboard of referees means a board of referees established under Part VI of the Employment Insurance Act, as it read immediately before the coming into force of section 247.Pension Appeals BoardCommission d’appel des pensionsPension Appeals Board means the Pension Appeals Board established under section 83 of the Canada Pension Plan, as it read immediately before the coming into force of section 229.Review Tribunaltribunal de révisionReview Tribunal means a Review Tribunal established under section 82 of the Canada Pension Plan, as it read immediately before the coming into force of section 229.Social Security TribunalTribunal de la sécurité socialeSocial Security Tribunal means the Social Security Tribunal established under section 44 of the Department of Human Resources and Skills Development Act.umpirejuge-arbitreumpire means an umpire appointed under Part VI of the Employment Insurance Act, as it read immediately before the coming into force of section 247.
— 2012, c. 19, s. 252InformationThe Pension Appeals Board, a Review Tribunal, a board of referees or an umpire must transfer to the Social Security Tribunal any information under their control that either relates to an application of which that Tribunal is seized or that the Governor in Council has, by regulation, prescribed.
— 2012, c. 19, s. 263Board of referees — chairpersonsThe chairpersons of a board of referees referred to in subsection 265(1) continue to hold office until the earlier of the end of the term for which they were appointed and November 1, 2013.Board of referees — membersPersons on panels referred to in subsection 111(3) of the Employment Insurance Act, as it read immediately before the coming into force of section 247, continue to hold office until the earlier of the end of the term for which they were appointed and November 1, 2013.No compensationDespite the provisions of any contract, agreement or order, no person either appointed to hold office as chairperson of a board of referees or referred to in subsection (2) has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division.Earlier dateFor the purposes of subsections (1) and (2), the Governor in Council may, by order, fix a day earlier than November 1, 2013.
— 2012, c. 19, s. 264UmpiresUmpires continue to hold office until April 1, 2014.No compensationDespite the provisions of any contract, agreement or order, no person appointed to hold office as umpire has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division.
— 2012, c. 19, s. 265Appeals — board of refereesThe board of referees remains seized of any appeal filed and not decided before April 1, 2013 under subsection 114(1) of the Employment Insurance Act, as it read immediately before the coming into force of section 247.Time limitThe board of referees must make its decision no later than October 31, 2013 or, if an order is made under subsection 263(4), the day before the day fixed by that order.Failure to decideThe General Division of the Social Security Tribunal becomes seized of any appeal referred to in subsection (1) if no decision has been made by the day referred to in subsection (2). The appeal is deemed to be an appeal filed with the General Division of the Social Security Tribunal on November 1, 2013 or, if an order is made under subsection 263(4), the day fixed by that order.Appeals — Social Security TribunalA person who is dissatisfied with a decision made under subsection (1) may appeal the decision to the Appeal Division of the Social Security Tribunal.
— 2012, c. 19, s. 266Appeals — umpireAn appeal from a decision of a board of referees that could have been appealed to an umpire, but for the repeal of subsection 115(1) of the Employment Insurance Act by section 247, may be appealed to the Appeal Division of the Social Security Tribunal.
— 2012, c. 19, s. 267Appeals — umpireAn umpire remains seized of any appeal filed and heard before April 1, 2013 under subsection 115(1) of the Employment Insurance Act, as it read immediately before the coming into force of section 247.Time limitAn umpire must make his or her decision no later than March 31, 2014.Failure to decideThe Appeal Division of the Social Security Tribunal becomes seized of any appeal referred to in subsection (1) if no decision has been made by the day referred to in subsection (2). The Appeal Division of the Social Security Tribunal is deemed to have granted leave to appeal on April 1, 2014.
— 2012, c. 19, s. 268Appeals — Social Security TribunalThe Appeal Division of the Social Security Tribunal is deemed to have granted leave to appeal on April 1, 2013 with respect to any appeal filed and not heard before April 1, 2013 under subsection 115(1) of the Employment Insurance Act, as it read immediately before the coming into force of section 247.
— 2012, c. 19, s. 269Request for reconsiderationIf no decision has been made before April 1, 2013 in respect of a request made under section 120 of the Employment Insurance Act as it read immediately before the coming into force of section 247, it is deemed to be an application made on April 1, 2013 under section 66 of the Department of Human Resources and Skills Development Act and is deemed to relate to a decision made, as the case may be, bythe General Division of the Social Security Tribunal, in the case of a decision made by a board of referees; orthe Appeal Division of the Social Security Tribunal, in the case of a decision made by an umpire.DeemingAn application made under section 66 of the Department of Human Resources and Skills Development Act after March 31, 2013 is deemed to relate to a decision made, as the case may be, bythe General Division of the Social Security Tribunal, in the case of a decision made by a board of referees; orthe Appeal Division of the Social Security Tribunal, in the case of a decision made by an umpire.
— 2012, c. 19, s. 270Continued applicationThe provisions of the Employment Insurance Act repealed by this Act, and their related regulations, continue to apply to appeals of which the board of referees or an umpire remains seized under this Act, with any necessary adaptations.
— 2012, c. 19, s. 616TransitionalSection 14 of the Employment Insurance Act, as amended by section 604, applies only to claimants whose benefit period is established on or after April 7, 2013.
— 2012, c. 27, s. 32Illness, injury or quarantineSections 18, 21 and 152.03 of the Employment Insurance Act, as amended by sections 15, 16 and 21, apply only to claims for benefits because of illness, injury or quarantine that are made for weeks that begin on or after the day on which sections 15, 16 and 21 come into force.
— 2012, c. 27, s. 33Child’s critical illnessSections 23.2 and 152.061 of the Employment Insurance Act, as enacted by sections 18 and 23, apply to a claimant for any benefit periodthat begins on or after the day on which sections 18 and 23 come into force; orthat has not ended before that day, but only for weeks of benefits that begin on or after that day.
— 2012, c. 31, s. 456SurplusAny surplus of financial assets that remains after the satisfaction of the debts and liabilities of the Board on the day on which section 454 comes into force is to be paid into the Consolidated Revenue Fund and credited to the Employment Insurance Operating Account established under section 70.2 of the Employment Insurance Act.AMENDMENTS NOT IN FORCE
— 2000, c. 12, s. 107(1)Subsections 23(1) and (2) of the Act are replaced by the following:Parental benefitsNotwithstanding section 18, but subject to this section, benefits are payable to a major attachment claimant to care forone or more new-born children of the claimant;one or more children placed with the claimant for the purpose of adoption under the laws governing adoption in the province in which the claimant resides; orone or more children if the claimant meets the requirements set out in the regulations made under paragraph 54(f.1).Weeks for which benefits may be paidSubject to section 12, benefits under this section are payable for each week of unemployment in the period that begins with the week in whichthe child or children of the claimant are born,the child or children are actually placed with the claimant for the purpose of adoption, orthe claimant first meets the requirements set out in the regulations made under paragraph 54(f.1) and ends 52 weeks after that week.
— 2000, c. 12, s. 107(3)Section 23 of the Act is amended by adding the following after subsection (4):InterpretationSubsections 12(3) to (8) and subparagraph 58(1)(b)(ii) shall be read as including the situation where a claimant is caring for one or more children and meets the requirements set out in the regulations made under paragraph 54(f.1).
— 2000, c. 12, s. 109Section 54 of the Act is amended by adding the following after paragraph (f):for the purposes of paragraphs 23(1)(c) and (2)(c) and subsection 23(5), respecting the following requirements, subject to consulting the governments of the provinces:the circumstances in which the claimant must be caring for the child or children,the criteria that the claimant must meet,the conditions that the claimant must fulfil, andany matter that the Commission considers necessary for the purpose of carrying out the provisions of section 23;
— 2000, c. 14, s. 10Bill C-23If Bill C-23, introduced in the 2nd Session of the 36th Parliament and entitled the Modernization of Benefits and Obligations Act (the “other Act”), receives royal assent, then on the later of the coming into force of section 107 of the other Act and the coming into force of section 4 of this Act, subsection 23(5) of the Employment Insurance Act is replaced by the following:InterpretationSubsections 12(3) to (8) and subparagraph 58(1)(b)(ii) shall be read as including the situation where a claimant is caring for one or more children and meets the requirements set out in the regulations made under paragraph 54(f.1).Deferral of waiting periodA major attachment claimant who makes a claim for benefits under this section may have his or her waiting period deferred until he or she makes another claim for benefits in the same benefit period, otherwise than under section 22 or this section, ifthe claimant has already made a claim for benefits under section 22 or this section in respect of the same child and has served the waiting period;another major attachment claimant has made a claim for benefits under section 22 or this section in respect of the same child and that other claimant has served or is serving his or her waiting period;another major attachment claimant is making a claim for benefits under section 22 or this section in respect of the same child at the same time as the claimant and that other claimant elects to serve the waiting period; orthe claimant or another major attachment claimant meets the prescribed requirements.
— 2009, c. 33, s. 342000, c. 14On the first day on which both section 10 of the Budget Implementation Act, 2000 has produced its effects and subsection 7(2) of this Act is in force, subsection 23(6) of the Employment Insurance Act, as enacted by that subsection 7(2), is renumbered as subsection (7) and is repositioned accordingly if required.
— 2009, c. 33, s. 352000, c. 12On the first day on which both subsection 107(3) of the Modernization of Benefits and Obligations Act and section 16 of this Act are in force, section 152.05 of the Employment Insurance Act is amended by adding the following after subsection (13):InterpretationSubsections 152.14(1) to (8) are to be read as including the situation where a self-employed person is caring for one or more children and meets the requirements set out in the regulations made under paragraph 54(f.1).
— 2009, c. 33, s. 362000, c. 12On the first day on which both section 109 of the Modernization of Benefits and Obligations Act and section 16 of this Act are in force:paragraph 54(f.1) of the Employment Insurance Act is replaced by the following:for the purposes of paragraphs 23(1)(c) and (2)(c), subsection 23(5) paragraphs 152.05(1)(c) and (2)(c) and subsection 152.05(7), respecting the following requirements, subject to consulting the governments of the provinces:the circumstances in which the claimant must be caring for the child or children,the criteria that the claimant must meet,the conditions that the claimant must fulfil, andany other matter that the Commission considers necessary for the purpose of carrying out sections 23 and 152.05;subsections 152.05(1) and (2) of the Employment Insurance Act are replaced by the following:Parental benefitsSubject to this Part, benefits are payable to a self-employed person to care forone or more new-born children of the person;one or more children placed with the person for the purpose of adoption under the laws governing adoption in the province in which the person resides; orone or more children if the self-employed person meets the requirements set out in the regulations made under paragraph 54(f.1).Weeks for which benefits may be paidSubject to section 152.14, benefits under this section are payable for each week of unemployment in the periodthat begins with the week in which the child or children of the self-employed person are born and that ends 52 weeks after that week;that begins with the week in which the child or children of the self-employed person are actually placed with the self-employed person for the purpose of adoption and that ends 52 weeks after that week; orthat begins with the week in which the self-employed person first meets the requirements set out in the regulations made under paragraph 54(f.1) and ends 52 weeks after that week.
— 2012, c. 19, s. 609(2)2008, c. 28, s. 127; 2010, c. 12, s. 2204(1)Subsection 66(1) of the Act, as enacted by subsection (1), is replaced by the following:Annual premium rate settingSubject to subsection (7) and section 66.3, the Board shall set the premium rate for each year in order to generate just enough premium revenue to ensure that, at the end of the seven-year period that begins at the beginning of that year, the total of the amounts credited to the Employment Insurance Operating Account after December 31, 2008 is equal to the total of the amounts charged to that Account after that date.
— 2012, c. 19, s. 609(6)2008, c. 28, s. 127; 2010, c. 12, s. 2204(1)Section 66 of the Act is amended by adding the following after subsection (7):Non-applicationDespite subsection (7), the premium rate may be decreased by more than five one-hundredths of one per cent (0.05%) from the year in which this subsection comes into force to the next year.
— 2012, c. 19, s. 610(2), as amended by 2012, c. 31, s. 450Paragraphs 66.1(1)(a) and (b) of the Act are replaced by the following:if the Minister has made an announcement referred to in paragraph 66(2)(e), the forecast change in the amount of the payments to be made during each of the following seven years under paragraph 77(1)(a), (b) or (c), as the case may be;the forecast costs to be paid under paragraphs 77(1)(d), (d.1), (f) and (g) during each of the following seven years, including any forecast change in those costs resulting from any change to the payments referred to in paragraph (a);
— 2012, c. 19, s. 611(2)Paragraph 66.2(1)(a) of the Act is replaced by the following:the most current available forecast values of the economic variables that are relevant to the determination under section 66 of a premium rate for the following year;
— 2012, c. 27, s. 13Section 10 of the Employment Insurance Act is amended by adding the following after subsection (5.1):ExceptionA claim for benefits referred to in section 23.2 with respect to a critically ill child or children who are critically ill as a result of the same event must not be regarded as having been made on an earlier day under subsection (4) or (5) ifat the time the claim is made, all benefits that may otherwise have been payable in relation to that claim have already been exhausted;the beginning of the period referred to in subsection 23.2(3) or (4) has already been determined with respect to that child or those children and the claim would have the effect of moving the beginning of that period to an earlier date; orthe claim is made in any other circumstances set out in the regulations.2003, c. 15, s. 16(2); 2010, c. 9, s. 2(2)Subsections 10(13) to (15) of the Act are replaced by the following:Extension of benefit period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid to the claimant for more than one of the reasons mentioned in paragraphs 12(3)(a) to (e) and at least one of those benefits was paid for fewer than the applicable maximum number of weeks established for those reasons, andthe maximum total number of weeks established for those reasons is greater than 50,the benefit period is extended so that those benefits may be paid up to that maximum total number of weeks.Maximum extension under subsections (10) to (13)Subject to subsection (15), an extension under any of subsections (10) to (13) must not result in a benefit period of more than 104 weeks.Maximum extension under subsection (13)Unless the benefit period is also extended under any of subsections (10) to (12.1), an extension under subsection (13) must not result in a benefit period of more than the sum of two weeks and the total of the maximum number of weeks established under subsection 12(3) for each of the benefits paid to the claimant for one of the reasons mentioned in paragraphs 12(3)(a) to (e) during the claimant’s benefit period before it was extended under subsection (13).
— 2012, c. 27, s. 14Subsection 12(3) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d):because the claimant is providing care or support to one or more critically ill children described in subsection 23.2(1), is 35.2009, c. 33. s. 6Subsection 12(4.1) of the Act is replaced by the following:Maximum — compassionate care benefitsEven if more than one claim is made under this Act, at least one of which is made under section 23.1 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 23.1 — for the same reason and in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is six weeks during the period of 26 weeks that begins on the first day of the week referred to in paragraph 23.1(4)(a).2003, c. 15, s. 17(3)Subsection 12(5) of the Act is replaced by the following:Maximum — critically ill childEven if more than one claim is made under this Act, at least one of which is made under section 23.2 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 23.2 — for the same reason and in respect of the same critically ill child, the maximum number of weeks of benefits payable under this Act in respect of that child is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 23.2(3)(a).Maximum — critically ill childrenEven if more than one claim is made under this Act, at least one of which is made under section 23.2 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 23.2 — for the same reason and in respect of the same children who are critically ill as a result of the same event, the maximum number of weeks of benefits payable under this Act in respect of those children is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 23.2(4)(a).Combined weeks of benefitsIn a claimant’s benefit period, the claimant may combine weeks of benefits to which they are entitled because of a reason mentioned in subsection (3), but the maximum number of combined weeks is 50. If the benefit period is extended under subsection 10(13), the maximum number of combined weeks equals the maximum number of weeks in the benefit period calculated under subsection 10(15) less two weeks.
— 2012, c. 27, s. 172003, c. 15, s. 18Subsections 23(3.2) to (3.4) of the Act are replaced by the following:Extension of period — special benefitsIf, during a claimant’s benefit period,regular benefits were not paid to the claimant,benefits were paid to the claimant for more than one of the reasons mentioned in paragraphs 12(3)(a) to (e),the maximum total number of weeks established for those reasons is greater than 50, andbenefits were paid for the reason mentioned in paragraph 12(3)(b) but for fewer than the maximum number of weeks established for that reason,the period referred to in subsection (2) is extended so that benefits may be paid up to the maximum number of weeks referred to in paragraph 12(3)(b).LimitationAn extension under subsection (3.2) must not result in the period referred to in subsection (2) being longer than the maximum benefit period calculated under subsection 10(15).LimitationAn extension under any of subsections 10(10) to (13) must not result in the period referred to in subsection (2) being longer than 104 weeks.
— 2012, c. 27, s. 18The Act is amended by adding the following after section 23.1:Benefits — critically ill childDespite section 18, but subject to this section, benefits are payable to a major attachment claimant, who is the parent of a critically ill child, in order to care for or support that child if a specialist medical doctor has issued a certificate thatstates that the child is a critically ill child and requires the care or support of one or more of their parents; andsets out the period during which the child requires that care or support.Medical practitionerIn the circumstances set out in the regulations, the certificate referred to in subsection (1) may be issued by a member of a prescribed class of medical practitioners.Weeks for which benefits may be paid — childSubject to subsection (4) and section 12, benefits under this section are payable for each week of unemployment in the periodthat begins on the first day of the week in which either of the following falls:the day on which the first certificate is issued in respect of the child that meets the requirements of subsection (1) and is filed with the Commission, orin the case of a claim that is made before the day on which the certificate is issued, the day from which the specialist medical doctor certifies that the child is critically ill; andthat ends on the last day of the week in which any of the following occurs:all benefits payable under this section in respect of the child are exhausted,the child dies, orthe expiry of 52 weeks following the first day of the week referred to in paragraph (a).Weeks for which benefits may be paid — childrenSubject to section 12, if more than one child of the claimant is critically ill as a result of the same event, benefits under this section are payable for each week of unemployment in the periodthat begins on the first day of the week in which either of the following falls:the day on which the first certificate is issued in respect of any of the children that meets the requirements of subsection (1) and is filed with the Commission, orin the case of a claim that is made before the day on which the certificate is issued, the first day from which the specialist medical doctor certifies that any of the children is critically ill; andthat ends on the last day of the week in which any of the following occurs:all benefits payable under this section in respect of the children are exhausted,the last of the children dies, orthe expiry of 52 weeks following the first day of the week referred to in paragraph (a).ExceptionSubparagraph (3)(a)(ii) or (4)(a)(ii) does not apply to a claim ifat the time the certificate is filed with the Commission, all benefits that may otherwise have been payable in relation to that claim have already been exhausted;the beginning of the period referred to in subsection (3) or (4), as the case may be, has already been determined and the filing of the certificate with the Commission would have the effect of moving the beginning of that period to an earlier date; orthe claim is made in any other circumstances set out in the regulations.Deferral of waiting period — childSubject to subsection (7), a claimant who makes a claim for benefits under this section may have their waiting period deferred until they make another claim for benefits in the same benefit period ifanother claimant has made a claim for benefits under this section or section 152.061 in respect of the same child during the period described in subsection (3) and that other claimant has served or is serving their waiting period in respect of that claim;another claimant is making a claim for benefits under this section or section 152.061 in respect of the same child at the same time as the claimant and that other claimant elects to serve their waiting period; orthe claimant, or another claimant who has made a claim for benefits under this section or section 152.061 in respect of the same child, meets the prescribed requirements.Deferral of waiting period — childrenA claimant who makes a claim for benefits under this section — and more than one of whose children is critically ill as a result of the same event — may have their waiting period deferred until they make another claim for benefits in the same benefit period ifanother claimant has made a claim for benefits under this section or section 152.061 in respect of the same children during the period described in subsection (4) and that other claimant has served or is serving their waiting period in respect of that claim;another claimant is making a claim for benefits under this section or section 152.061 in respect of the same children at the same time as the claimant and that other claimant elects to serve their waiting period; orthe claimant, or another claimant who has made a claim for benefits under this section or section 152.061 in respect of the same children, meets the prescribed requirements.Division of weeks of benefitsIf a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under this section or section 152.061 in respect of the same child or the same children who are critically ill as a result of the same event, any remaining weeks of benefits payable under this section, under section 152.061 or under both those sections, up to a maximum of 35 weeks, may be divided in the manner agreed to by those claimants. If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.Maximum divisible number of weeksFor greater certainty, if, in respect of the same child or the same children who are critically ill as a result of the same event, a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under section 152.061, the total number of weeks of benefits payable under this section and section 152.061 that may be divided between them must not exceed 35 weeks.Limitation — compassionate care benefitsBenefits under section 23.1 or 152.06 are not payable in respect of a child during the period referred to in subsection (3) or (4) or 152.061(3) or (4) that is established in respect of that child.LimitationWhen benefits are payable to a claimant for the reasons set out in this section and any allowances, money or other benefits are payable to the claimant under a provincial law for the same or substantially the same reasons, the benefits payable to the claimant under this section shall be reduced or eliminated as prescribed.
— 2012, c. 27, s. 192009, c. 33, s. 9(2)Paragraph 54(c.2) of the Act is replaced by the following:setting out circumstances for the purposes of paragraphs 10(5.1)(c), 10(5.2)(c), 23.1(6)(c), 23.2(5)(c), 152.06(5)(c), 152.061(5)(c), 152.11(6)(c) and 152.11(6.1)(c);2009, c. 33, s. 9(3)Paragraphs 54(f.3) and (f.4) of the Act are replaced by the following:defining or determining what is a parent, a critically ill child and a specialist medical doctor for the purposes of subsections 23.2(1) and 152.061(1);defining or determining what is care or support for the purposes of paragraphs 23.1(2)(b), 23.2(1)(a), 152.06(1)(b) and 152.061(1)(a);prescribing classes of medical practitioners for the purposes of subsections 23.1(3), 23.2(2), 152.06(2) and 152.061(2) and setting out the circumstances in which a certificate may be issued by them under subsection 23.1(2), 23.2(1), 152.06(1) or 152.061(1);2003, c. 15, s. 20(2); 2009, c. 33, s. 9(3)Paragraphs 54(f.6) and (f.7) of the Act are replaced by the following:prescribing requirements for the purposes of paragraphs 23.1(7)(c), 23.2(6)(c), 23.2(7)(c), 152.06(6)(c), 152.061(6)(c) and 152.061(7)(c);prescribing rules for the purposes of subsections 23.1(9), 23.2(8) and 152.061(8);
— 2012, c. 27, s. 202003, c. 15, s. 22(1); 2009, c. 33, s. 10Subsections 69(1) and (2) of the Act are replaced by the following:Premium reduction — wage-loss plansThe Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s premium whenthe payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care, compassionate care or a child’s critical illness under a plan that covers insured persons employed by the employer, other than one established under provincial law, would have the effect of reducing the special benefits payable to the insured persons; andthe insured persons will benefit from the reduction of the employer’s premium in an amount at least equal to 5/12 of the reduction.Provincial plansThe Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s and employee’s premiums, the premiums under Part VII.1 or all those premiums, when the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care, compassionate care or a child’s critical illness under a provincial law to insured persons, or to self-employed persons, as the case may be, would have the effect of reducing or eliminating the special benefits payable to those insured persons or the benefits payable to those self-employed persons.Section 69 of the Act is amended by adding the following after subsection (6):ReferenceThe reference to the payment of allowances, money or other benefits because of a child’s critical illness in subsections (1) and (2) means the payment of allowances, money or other benefits for the same or substantially the same reasons for which benefits are payable under section 23.2.
— 2012, c. 27, s. 222009, c. 33, s. 16Subsections 152.05(5) to (10) of the Act are replaced by the following:Extension of periodIf, during a self-employed person’s benefit period, benefits were paid to the person for more than one of the reasons mentioned in paragraphs 152.14(1)(a) to (e), the maximum total number of weeks established for those reasons is greater than 50 and benefits were paid for the reason mentioned in paragraph 152.14(1)(b) but for fewer than the maximum number of weeks established for that reason, the period referred to in subsection (2) is extended so that benefits may be paid up to the maximum number of weeks referred to in paragraph 152.14(1)(b).LimitationAn extension under subsection (5) must not result in the period referred to in subsection (2) being longer than the maximum benefit period calculated under subsection 152.11(16).LimitationAn extension under any of subsections 152.11(11) to (14) must not result in the period referred to in subsection (2) being longer than 104 weeks.
— 2012, c. 27, s. 23The Act is amended by adding the following after section 152.06:Benefits — critically ill childSubject to this Part, benefits are payable to a self-employed person, who is the parent of a critically ill child, in order to care for or support that child if a specialist medical doctor has issued a certificate thatstates that the child is a critically ill child and requires the care or support of one or more of their parents; andsets out the period during which the child requires that care or support.Medical practitionerIn the circumstances set out in the regulations, the certificate referred to in subsection (1) may be issued by a member of a prescribed class of medical practitioners.Weeks for which benefits may be paid — childSubject to subsection (4) and section 152.14, benefits under this section are payable for each week of unemployment in the periodthat begins on the first day of the week in which either of the following falls:the day on which the first certificate is issued in respect of the child that meets the requirements of subsection (1) and is filed with the Commission, orin the case of a claim that is made before the day on which the certificate is issued, the day from which the specialist medical doctor certifies that the child is critically ill; andthat ends on the last day of the week in which any of the following occurs:all benefits payable under this section in respect of the child are exhausted,the child dies, orthe expiry of 52 weeks following the first day of the week referred to in paragraph (a).Weeks for which benefits may be paid — childrenSubject to section 152.14, if more than one child of the self-employed person is critically ill as a result of the same event, benefits under this section are payable for each week of unemployment in the periodthat begins on the first day of the week in which either of the following falls:the day on which the first certificate is issued in respect of any of the children that meets the requirements of subsection (1) and is filed with the Commission, orin the case of a claim that is made before the day on which the certificate is issued, the first day from which the specialist medical doctor certifies that any of the children is critically ill; andthat ends on the last day of the week in which any of the following occurs:all benefits payable under this section in respect of the children are exhausted,the last of the children dies, orthe expiry of 52 weeks following the first day of the week referred to in paragraph (a).ExceptionSubparagraph (3)(a)(ii) or (4)(a)(ii) does not apply to a claim ifat the time the certificate is filed with the Commission, all benefits that may otherwise have been payable in relation to that claim have already been exhausted;the beginning of the period referred to in subsection (3) or (4), as the case may be, has already been determined and the filing of the certificate with the Commission would have the effect of moving the beginning of that period to an earlier date; orthe claim is made in any other circumstances set out in the regulations.Deferral of waiting period — childSubject to subsection (7), a self-employed person who makes a claim for benefits under this section may have their waiting period deferred until they make another claim for benefits in the same benefit period ifanother claimant has made a claim for benefits under this section or section 23.2 in respect of the same child during the period described in subsection (3) and that other claimant has served or is serving their waiting period in respect of that claim;another claimant is making a claim for benefits under this section or section 23.2 in respect of the same child at the same time as the claimant and that other claimant elects to serve their waiting period; orthe self-employed person, or another claimant who has made a claim for benefits under this section or section 23.2 in respect of the same child, meets the prescribed requirements.Deferral of waiting period — childrenA self-employed person who makes a claim for benefits under this section — and more than one of whose children is critically ill as a result of the same event — may have their waiting period deferred until they make another claim for benefits in the same benefit period ifanother claimant has made a claim for benefits under this section or section 23.2 in respect of the same children during the period described in subsection (4) and that other claimant has served or is serving their waiting period in respect of that claim;another claimant is making a claim for benefits under this section or section 23.2 in respect of the same children at the same time as the claimant and that other claimant elects to serve their waiting period; orthe self-employed person, or another claimant who has made a claim for benefits under this section or section 23.2 in respect of the same children, meets the prescribed requirements.Division of weeks of benefitsIf a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under this section or section 23.2 in respect of the same child or the same children who are critically ill as a result of the same event, any remaining weeks of benefits payable under this section, under section 23.2 or under both those sections, up to a maximum of 35 weeks, may be divided in the manner agreed to by the self-employed person and the other person. If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.Maximum divisible number of weeksFor greater certainty, if, in respect of the same child or the same children who are critically ill as a result of the same event, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23.2, the total number of weeks of benefits payable under this section and section 23.2 that may be divided between them must not exceed 35 weeks.Limitation — compassionate care benefitsBenefits under section 23.1 or 152.06 are not payable in respect of a child during the period referred to in subsection (3) or (4) or 23.2(3) or (4) that is established in respect of that child.LimitationWhen benefits are payable to a self-employed person for the reasons set out in this section and any allowances, money or other benefits are payable to the person under a provincial law for the same or substantially the same reasons, the benefits payable to the person under this section shall be reduced or eliminated as prescribed.
— 2012, c. 27, s. 24Section 152.11 of the Act is amended by adding the following after subsection (6):ExceptionA claim for benefits referred to in section 152.061 with respect to a critically ill child or children who are critically ill as a result of the same event must not be regarded as having been made on an earlier day under subsection (4) or (5) ifat the time the claim is made, all benefits that may otherwise have been payable in relation to that claim have already been exhausted;the beginning of the period referred to in subsection 152.061(3) or (4) has already been determined with respect to that child or those children and the claim would have the effect of moving the beginning of that period to an earlier date; orthe claim is made in any other circumstances set out in the regulations.2009, c. 33, s. 16Subsections 152.11(14) to (19) of the Act are replaced by the following:Extension of benefit periodIf, during a self-employed person’s benefit period, benefits were paid to the person for more than one of the reasons mentioned in paragraphs 152.14(1)(a) to (e), at least one of those benefits was paid for fewer than the applicable maximum number of weeks established for those reasons and the maximum total number of weeks established for those reasons is greater than 50, the benefit period is extended so that those benefits may be paid up to that maximum total number of weeks.Maximum extension under subsections (11) to (14)Subject to subsection (16), an extension under any of subsections (11) to (14) must not result in a benefit period of more than 104 weeks.Maximum extension under subsection (14)Unless the benefit period is also extended under any of subsections (11) to (13), an extension under subsection (14) must not result in a benefit period of more than the sum of two weeks and the total of the maximum number of weeks established under subsection 152.14(1) for each of the benefits paid to the self-employed person for one of the reasons mentioned in paragraphs 152.14(1)(a) to (e) during the person’s benefit period before it was extended under subsection (14).
— 2012, c. 27, s. 25Subsection 152.14(1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d):because the self-employed person is providing care or support to one or more critically ill children described in subsection 152.061(1), is 35.2009, c. 33, s. 16Subsection 152.14(5) of the Act is replaced by the following:Maximum — compassionate care benefitsEven if more than one claim is made under this Act, at least one of which is made under section 152.06 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.06 — for the same reason and in respect of the same family member, the maximum number of weeks of benefits payable under this Act in respect of that family member is six weeks during the period of 26 weeks that begins on the first day of the week referred to in paragraph 152.06(3)(a).Maximum — critically ill childEven if more than one claim is made under this Act, at least one of which is made under section 152.061 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.061 — for the same reason and in respect of the same critically ill child, the maximum number of weeks of benefits payable under this Act in respect of that child is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 152.061(3)(a).Maximum — critically ill childrenEven if more than one claim is made under this Act, at least one of which is made under section 152.061 — or even if more than one certificate is issued for the purposes of this Act, at least one of which is issued for the purposes of section 152.061 — for the same reason and in respect of the same children who are critically ill as a result of the same event, the maximum number of weeks of benefits payable under this Act in respect of those children is 35 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 152.061(4)(a).2009, c. 33, s. 16Subsection 152.14(8) of the Act is replaced by the following:Combined weeks of benefitsIn a self-employed person’s benefit period, the self-employed person may, subject to the applicable maximums, combine weeks of benefits to which they are entitled because of a reason mentioned in subsection (1), but the maximum number of combined weeks is 50. However, if the benefit period is extended under subsection 152.11(14), the maximum number of combined weeks equals the maximum number of weeks in the benefit period calculated under subsection 152.11(16) less two weeks.
— 2012, c. 31, s. 433(2)Paragraphs 4(2)(a) and (b) of the Act are replaced by the following:the average for the 12-month period ending on April 30 in the preceding year of the Average Weekly Earnings for each month in that periodbythe ratio that the average for the 12-month period ending on April 30 in that preceding year of the Average Weekly Earnings for each month in that 12-month period bears to the average for the 12-month period ending 12 months prior to April 30 of that preceding year of the Average Weekly Earnings for each month in that 12-month period ending 12 months prior to April 30 of that preceding year.
— 2012, c. 31, s. 433(4)Subsection 4(3) of the Act is replaced by the following:Subsequent yearsFor years subsequent to the year in which the maximum yearly insurable earnings exceeds $39,000, before rounding down under subsection (4), the maximum yearly insurable earnings is the maximum yearly insurable earnings for the preceding year, before rounding down under that subsection, multiplied by the ratio that the average for the 12-month period ending on April 30 in that preceding year of the Average Weekly Earnings for each month in that 12-month period bears to the average for the 12-month period ending 12 months prior to April 30 of that preceding year of the Average Weekly Earnings for each month in that 12-month period ending 12 months prior to April 30 of that preceding year.
— 2012, c. 31, s. 434(2)Section 65.21 of the Act is replaced by the following:Definition of BoardIn this Part, Board means the Canada Employment Insurance Financing Board established by subsection 3(1) of the Canada Employment Insurance Financing Board Act.
— 2012, c. 31, s. 435(3)The portion of subsection 66(2) of the Act before paragraph (a) is replaced by the following:FactorsSubject to any regulations made under subsections 66.1(2) and 66.2(2), the Board shall set the premium rate based on
— 2012, c. 31, s. 435(5)Subsection 66(2) of the Act is amended by adding the following after paragraph (a):the amount by which the Board’s financial assets exceed its financial liabilities;
— 2012, c. 31, s. 435(7)Paragraph 66(2)(f) of the English version of the Act is replaced by the following:any other information that the Board considers relevant.
— 2012, c. 31, s. 435(9)Subsection 66(9) of the Act is replaced by the following:Time limitOn or before September 14 in a year, the Board shall set the premium rate for the following year.
— 2012, c. 31, s. 436(2)The portion of subsection 66.1(1) of the Act before paragraph (a) is replaced by the following:Information providedThe Minister shall, on or before July 31 in a year, provide the Board with the following information:
— 2012, c. 31, s. 436(6)Subsection 66.1(1) of the Act is amended by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):any prescribed information.
— 2012, c. 31, s. 436(8)Subsection 66.1(2) of the Act is replaced by the following:RegulationsOn the recommendation of the Minister, the Governor in Council may make regulationsprescribing information referred to in paragraph (1)(d); andspecifying which of the information referred to in subsection (1) is binding on the Board.
— 2012, c. 31, s. 437(2)The portion of subsection 66.2(1) of the Act before paragraph (a) is replaced by the following:Information providedThe Minister of Finance shall, on or before July 31 in a year, provide the Board with the following information:
— 2012, c. 31, s. 437(4)Paragraph 66.2(1)(b) of the Act is replaced by the following:the amounts forecast under subparagraphs 77.1(1)(a)(i) and (ii) and the total estimated under subparagraph 77.1(1)(a)(iii);the amount of any payment to be made under subsection 77.1(2) or (4) during the year; andany prescribed information.
— 2012, c. 31, s. 437(6)Subsections 66.2(2) and (3) of the Act are replaced by the following:RegulationsOn the recommendation of the Minister of Finance, the Governor in Council may make regulationsprescribing information referred to in paragraph (1)(d); andspecifying which of the information referred to in subsection (1) is binding on the Board.
— 2012, c. 31, s. 438(2)Sections 66.3 to 66.6 of the Act are replaced by the following:Governor in CouncilOn the joint recommendation of the Minister and the Minister of Finance, the Governor in Council may, on or before September 30 in a year,if the Governor in Council considers it to be in the public interest, substitute a premium rate for the following year that is different from the one set by the Board under section 66; orif the Board has not set a premium rate under that section by September 14 in the year, set one for the following year.Non-application of subsection 66(7)Subsection 66(7) does not apply to the setting of the premium rate under subsection (1).Rounding percentage ratesIf the calculation of a premium rate under section 66 or 66.3 results in a rate that includes a fraction of one per cent, the resulting percentage is to be rounded to the nearest one hundredth of one per cent or, if the resulting percentage is equidistant from two one-hundredths of one percent, to the higher of them.Statutory Instruments ActThe Statutory Instruments Act does not apply in respect of a premium rate set under section 66 or 66.3 or the premiums determined under sections 67 and 68. However, the premium rates must, as soon as possible, be published by the Board in Part I of the Canada Gazette.User Fees ActFor greater certainty, the User Fees Act does not apply in respect of the premium rate set under section 66 or 66.3 or the premiums determined under sections 67 and 68.
— 2012, c. 31, ss. 439(2), (3)Subsection 77(1) of the Act is amended by adding the following after paragraph (d.1):the costs to the Board of administering the Canada Employment Insurance Financing Board Act;Subsection 77(1) of the Act is amended by striking out “and” at the end of paragraph (d.1) and by adding the following in alphabetical order:the costs to Her Majesty in right of Canada of administering the Canada Employment Insurance Financing Board Act; and
— 2012, c. 31, s. 440(2)The portion of section 77.1 of the Act before paragraph (a) is replaced by the following:Forecasts and estimatesOn or before July 31 in a year,
— 2012, c. 31, s. 440(4)Section 77.1 of the Act is amended by adding the following after subsection (1):Payment to BoardA payment in the amount determined under subsection (3) is to be made on or before August 31 in a year to the Board out of the Consolidated Revenue Fund, on the requisition of the Minister of Finance, and charged to the Employment Insurance Operating Account if(A + C) > (B + D)whereAis the amount forecast under subparagraph (1)(a)(i);Bis the amount forecast under subparagraph (1)(a)(ii);Cis the total estimated under subparagraph (1)(a)(iii); andDis the total estimated under paragraph (1)(b).Amount of payment to BoardFor the purpose of subsection (2), the amount of the payment is an amount equal to the amount calculated in accordance with the following formula:(A + C) – (B + D)where Ais the amount forecast under subparagraph (1)(a)(i);Bis the amount forecast under subparagraph (1)(a)(ii);Cis the total estimated under subparagraph (1)(a)(iii); andDis the total estimated under paragraph (1)(b).Payment by BoardA payment in the amount determined under subsection (5) is to be made on or before August 31 in a year, or at any later date that the Minister of Finance may specify, by the Board to the Consolidated Revenue Fund and credited to the Employment Insurance Operating Account if(A + C) < (B + D)whereAis the amount forecast under subparagraph (1)(a)(i);Bis the amount forecast under subparagraph (1)(a)(ii);Cis the total estimated under subparagraph (1)(a)(iii); andDis the total estimated under paragraph (1)(b).Amount of payment by BoardFor the purpose of subsection (4), the amount of the payment is an amount equal to the lesser of the amount of the Board’s financial assets less its financial liabilities and the amount calculated in accordance with the following formula:(B + D) – (A + C)where Ais the amount forecast under subparagraph (1)(a)(i);Bis the amount forecast under subparagraph (1)(a)(ii);Cis the total estimated under subparagraph (1)(a)(iii); andDis the total estimated under paragraph (1)(b).Terms and conditionsPayments under this section must be made in the manner and on the terms and conditions that the Minister of Finance may establish after consulting with the Minister and the Board.