Marginal note:Officers, etc., of corporations
107. If 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.
108. (1) The Minister may, with the approval of the Governor in Council, make regulations
(a) requiring 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;
(b) 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;
(c) 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;
(d) 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 to
(i) a person by whom the remuneration of an insured person for services performed in insurable employment is paid either wholly or in part, and
(ii) the employer of that person;
(e) 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;
(f) providing that, in any case or class of cases where insured persons work
(i) under the general control or direct supervision of or are paid by a person other than their actual employer, or
(ii) with 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;
(g) 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;
(h) for determining the amount of premiums payable;
(i) for prescribing and regulating the manner, conditions and times for paying and recording premiums;
(j) 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;
(k) for regulating the possession, custody or control of documents or things used in the administration of this Act;
(l) for the registration of employers;
(m) for allocating to particular insured persons payments of premiums made by an employer;
(n) regulating the procedure to be followed in making rulings or deciding appeals under sections 90 to 92;
(o) for defining and determining whether employers are associated and determining how any refund under section 96 is to be allocated to them; and
(p) prescribing or providing for anything that, by this Part, is to be prescribed or is to be provided for by regulations.
(1.1) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.
Marginal note:Alternative method of calculation
(2) If 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.
Marginal note:Minister may alter or rescind method
(3) The Minister may at any time alter or rescind the approved method, subject to such conditions, if any, as the Minister considers appropriate.
Marginal note:Effective date of certain regulations
(4) Regulations 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.
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