An Act respecting employment insurance in CanadaEmployment Insurance ActEmployment Insurance19966
20
20266
22
E-5.6231996Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:Short Title
Short titleThis Act may be cited as the Employment Insurance Act.
Interpretation
DefinitionsIn this Act,affidavit means an affidavit sworn or affirmed before a commissioner of oaths or any other person authorized to take affidavits; (affidavit)benefit period means the period described in sections 9, 10, 152.1 and 152.11; (période de prestations)benefits means unemployment benefits payable under Part I, VII.1 or VIII; (prestation)board of referees[Repealed, 2012, c. 19, s. 240]claimant means a person who applies or has applied for benefits under this Act; (prestataire)Commission means the Canada Employment Insurance Commission; (Commission)common-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; (conjoint de fait)confirmed delivery service means certified or registered mail or any other delivery service that provides proof of delivery; (service de messagerie)documents includes money, securities, books, records, letters, telegrams, vouchers, invoices, accounts and statements (financial or otherwise); (documents)dwelling-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; (maison d’habitation)employee’s premium means the premium that a person employed in insurable employment is required to pay under section 67; (cotisation ouvrière)employer 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; (employeur)employer’s premium means the premium that an employer of an insured person is required to pay under section 68; (cotisation patronale)employment means the act of employing or the state of being employed; (emploi)employment benefits[Repealed, 2022, c. 10, s. 387]employment support measure means a measure established under section 59; (mesure de soutien à l’emploi)insurable earnings means the total amount of the earnings, as determined in accordance with Part IV, that an insured person has from insurable employment; (rémunération assurable)insurable employment has the meaning assigned by section 5; (emploi assurable)insured person means a person who is or has been employed in insurable employment; (assuré)interruption 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; (arrêt de rémunération)labour 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; (conflit collectif)long-tenured worker[Repealed, 2016, c. 7, s. 207]Minister means the Minister of Employment and Social Development, except in Parts IV and VII; (ministre)overpayment of benefits does not include a benefit repayment as described in Part VII; (versement excédentaire de prestations)prescribed means prescribed by the regulations or determined in accordance with rules prescribed by the regulations; (Version anglaise seulement)provincial 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; (loi provinciale)rate of unemployment means the rate of unemployment as determined from time to time in a year; (taux de chômage)regular 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; (prestations régulières)special benefits means benefits paid for any reason mentioned in subsection 12(3) or 152.14(1); (prestations spéciales)umpire[Repealed, 2012, c. 19, s. 240]week means a period of seven consecutive days beginning on and including Sunday, or any other prescribed period; (semaine)year means a calendar year. (année)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 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; 2013, c. 40, s. 238; 2016, c. 7, s. 207; 2017, c. 20, s. 2292022, c. 10, s. 387
Report
Commission 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
Maximum Yearly Insurable Earnings
Maximum 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 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.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.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; 2013, c. 40, s. 125
Insurable Employment
Types 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 support measure other than one referred to in paragraph 59(c) or (d).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 an employment support measure other than one referred to in paragraph 59(c) or (d).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.1996, c. 23, s. 52022, c. 10, s. 388
Unemployment BenefitsInterpretation
DefinitionsIn this Part,disentitled means not entitled under section 13, 18, 21, 31, 32, 33, 36, 37, 49 or 50 or under the regulations; (inadmissible)disqualified means disqualified under section 27 or 30; (exclu du bénéfice des prestations)initial claim for benefits means a claim made for the purpose of establishing a claimant’s benefit period; (demande initiale de prestations)major attachment claimant means a claimant who qualifies to receive benefits and has 600 or more hours of insurable employment in their qualifying period; (prestataire de la première catégorie)minor attachment claimant means a claimant who qualifies to receive benefits and has fewer than 600 hours of insurable employment in their qualifying period; (prestataire de la deuxième catégorie)qualifying period means the period described in section 8; (période de référence)waiting period means the one week of the benefit period described in section 13. (délai de carence)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.Employment not suitableFor the purposes of paragraphs 18(1)(a) and 27(1)(a) to (c) and subsection 50(8), employment is not suitable employment for a claimant ifit arises in consequence of a work stoppage attributable to a labour dispute;it is in the claimant’s usual occupation and is either at a lower rate of earnings or on conditions less favourable than those observed by agreement between employers and employees or, in the absence of any such agreement, than those recognized by good employers; orit is not in the claimant’s usual occupation and is either at a lower rate of earnings or on conditions less favourable than those that the claimant might reasonably expect to obtain, having regard to the conditions that the claimant usually obtained in their usual occupation, or would have obtained if they had continued to be so employed.Reasonable intervalAfter a lapse of a reasonable interval from the date on which an insured person becomes unemployed, paragraph (4)(c) does not apply to the employment described in that paragraph if it is employment at a rate of earnings not lower and on conditions not less favourable than those observed by agreement between employers and employees or, in the absence of any such agreement, than those recognized by good employers.1996, c. 23, s. 6; 2000, c. 14, s. 2; 2016, c. 7, s. 208, c. 12, s. 1012021, c. 23, s. 302
Qualifying for Benefits
Benefits 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 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.TABLERegional 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
[Repealed, 2016, c. 7, s. 209]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; 2016, c. 7, s. 2092021, c. 23, s. 303
Increase in required hoursThe number of hours that an insured person requires under section 7 to qualify for benefits is increased to the number set out in the following table in relation to the applicable regional rate of unemployment if the insured person accumulates one or more violations in the 260 weeks before making their initial claim for benefits.TABLE / TABLEAURegional Rate of Unemployment /Taux régional de chômageViolationminor /mineureserious /gravevery serious /très gravesubsequent /subséquente6% 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
[Repealed, 2016, c. 7, s. 210]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) 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), 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; 2016, c. 7, s. 2102021, c. 23, s. 304
Qualifying 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 and was not found guilty of the offence for which the person was being held or any other offence arising out of the same transaction;receiving assistance under an employment support measure other than one referred to in paragraph 59(c) or (d); 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.[Repealed, 2021, c. 23, s. 305]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 any manner that the Commission may direct, that the person was not employed in insurable employment because of a reason specified in subsection (2).Period not counted if benefits receivedFor the purposes of subsections (2) and (4), a week during which the person was in receipt of benefits does not count.[Repealed, 2021, c. 23, s. 305]Maximum extension of qualifying periodNo extension under subsection (2) or (4) may result in a qualifying period of more than 104 weeks.1996, c. 23, s. 8; 2013, c. 35, s. 12021, c. 23, s. 3052022, c. 10, s. 389
Benefit Period
Establishment 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.ExceptionA claim for benefits referred to in section 23.2 with respect to a critically ill child 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) has already been determined with respect to that child 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.ExceptionA claim for benefits referred to in section 23.3 with respect to a critically ill adult 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 23.3(3) has already been determined with respect to that adult 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 and was not found guilty of the offence for which the claimant was being held or any other offence arising out of the same transaction;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 to the claimant for more than one of the reasons mentioned in paragraphs 12(3)(a) to (f) 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.Extension of benefit period — reason mentioned in paragraph 12(3)(b)The benefit period is extended by 26 weeks so that benefits may be paid for the reason mentioned in paragraph 12(3)(b) up to the maximum number of weeks if, during a claimant’s benefit period,benefits were paid to the claimant for that reason and the applicable maximum number of weeks is established in subparagraph 12(3)(b)(ii);regular benefits were not paid to the claimant; andbenefits were not paid for any reason mentioned in paragraph 12(3)(a), (c), (d), (e) or (f).Extension of benefit period — regular and special benefitsIf, during a claimant’s benefit period, regular benefits were paid, benefits were paid for the reason mentioned in paragraph 12(3)(b) in the case where the applicable maximum number of weeks is established under subparagraph 12(3)(b)(ii), and benefits were paid for fewer than the total number of weeks established under subsection 12(6) as determined under subsection 12(7), the benefit period is extended so that benefits may be paid up to that total number of weeks. The extension must not exceed 26 weeks.LimitationOnly the regular benefits and benefits for any of the reasons mentioned in paragraphs 12(3)(a) to (f) that were paid during the claimant’s benefit period before it was extended under subsection (13.02) are payable during that extension.[Repealed, 2016, c. 7, s. 211]Maximum extension under subsections (10) to (13.02)An extension under one or more of subsections (10) to (13.02) must not result in a benefit period of more than 104 weeks.[Repealed, 2016, c. 7, s. 211]Maximum extension under subsection (13)Subject to subsection (14), 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 (f) during the claimant’s benefit period before it was extended under subsection (13).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; 2012, c. 27, s. 13; 2013, c. 35, s. 2; 2016, c. 7, s. 211; 2017, c. 20, s. 2302021, c. 23, s. 306
Week 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 Benefits
BenefitsIf 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.General maximum — exceptionDespite subsection (2), the 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) to a claimant whose benefit period begins during the period beginning on September 27, 2020 and ending on September 25, 2021 is 50.Non-applicationSubsection (2.1) does not apply to a claimant under the Employment Insurance (Fishing) Regulations.General maximum — exception for seasonal workersDespite subsection (2), the maximum number of weeks for which benefits may be paid in a benefit period to a claimant because of a reason other than those mentioned in subsection (3) shall be determined in accordance with the table set out in Schedule V 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 ifthe following conditions are met:the date on which a benefit period for the claimant is established falls within the period beginning on September 26, 2021 and ending on October 7, 2028,on the date on which the benefit period is established, the claimant is ordinarily resident in a region described in Schedule VI,in the 260 weeks before the date on which the benefit period referred to in subparagraph (i) begins, at least three benefit periods were established during which regular benefits were paid or payable, andat least two of the benefit periods referred to in subparagraph (iii) began around the same time of year as the benefit period referred to in subparagraph (i) began; orthe conditions referred to in subparagraphs (a)(i) and (ii) are met and the claimant had met the criteria set out in paragraphs 77.992(2)(b) to (d) of the Employment Insurance Regulations — taking into account subsections 77.992(3) and (4) of those Regulations — in respect of a benefit period established for the claimant on a date within the period referred to in paragraph 77.992(2)(a) of those Regulations.Establishment of benefit period — presumptionFor the purposes of subparagraph (2.3)(a)(iii), a claimant’s benefit period established before the beginning of the 260-week period is considered to have been established within the 260-week period if the claimant received a notification of payment or non-payment with respect to any week that falls within that 260-week period.Beginning of benefit period — presumptionFor the purposes of subparagraph (2.3)(a)(iv), a benefit period in a previous year is considered to have begun around the same time of year if it began during the period that begins eight weeks before and ends eight weeks after the week that is52 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i);104 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i);156 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i);208 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i); or260 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i).[Repealed, 2016, c. 7, s. 212]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, in accordance with the election under section 23,35, or61;because of a prescribed illness, injury or quarantine is 26;because the claimant is providing care or support to one or more family members described in subsection 23.1(2) is 26;because the claimant is providing care or support to one or more critically ill children described in subsection 23.2(1), is 35; andbecause the claimant is providing care or support to one or more critically ill adults described in subsection 23.3(1) is 15.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,if the maximum number of weeks that has been elected under subsection 23(1.1) is established under subparagraph (3)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 40, orif the maximum number of weeks that has been elected under subsection 23(1.1) is established under subparagraph (3)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 69.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,if the maximum number of weeks that has been elected under subsection 23(1.1) is established under subparagraph (3)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 40; orif the maximum number of weeks that has been elected under subsection 23(1.1) is established under subparagraph (3)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 69.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 26 weeks during the period of 52 weeks that begins on 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.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 adultEven if more than one claim is made under this Act, at least one of which is made under section 23.3 — 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 23.3 — for the same reason and in respect of the same critically ill adult, the maximum number of weeks of benefits payable under this Act in respect of that adult is 15 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 23.3(3)(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.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 under subsection (2), (2.1) or (2.3) and because of a reason mentioned in subsection (3), but the total number of weeks of benefits shall not exceed 50.Determination — total number of weeksFor the purpose of determining whether the total number of weeks of benefits established under subsection (6) has been reached, in the case where benefits have been paid for the reason mentioned in paragraph 12(3)(b) and the applicable maximum number of weeks is established under subparagraph 12(3)(b)(ii),the number of weeks of benefits that were paid for the reason mentioned in paragraph 12(3)(b) is converted to the number of weeks of benefits that would have been paid at a rate of weekly benefits of 55%, as set out in the table in Schedule IV; andother than the weeks referred to in subsections 10(10) to (12.1) in respect of which the benefit period is extended and the week referred to in section 13, the weeks for which no benefits were paid are deemed to be weeks for which benefits were paid at a rate of weekly benefits of 55%.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; 2012, c. 27, s. 14; 2015, c. 36, s. 74; 2016, c. 7, s. 212; 2017, c. 20, s. 2312018, c. 27, s. 3032021, c. 3, s. 12021, c. 23, s. 3072022, c. 5, s. 472022, c. 10, s. 4132023, c. 26, s. 6172024, c. 17, s. 2592026, c. 22, s. 38
Waiting 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 waiting period of one week of unemployment for which benefits would otherwise be payable.1996, c. 23, s. 13; 2016, c. 7, s. 213
PresumptionFor the purpose of determining a claimant’s waiting period, a week of unemployment is deemed to be a week of unemployment for which benefits would otherwise be payable if — were the week not the waiting period — the amount of the benefits that would have been payable in that week after deducting the following would be greater than zero:the amount of the earnings, if any, that is greater than $50, if the claimant’s rate of weekly benefits is less than $200; orthe amount of the earnings, if any, that is greater than 25% of the claimant’s rate of weekly benefits, if that rate is $200 or more.ReferencesFor the purpose of subsection (1),in determining the amount of the benefits that would have been payable, the deduction referred to in subsection 19(2) is to be excluded; anda reference to earnings means earnings as determined for the purpose of subsection 19(2).2018, c. 12, s. 284
Rate of Benefits
Rate of weekly benefitsThe rate of weekly benefits payable to a claimant is 55% of their weekly insurable earnings, or 33% of their weekly insurable earnings for the weeks for which the claimant is paid benefits under section 23 in the case where the applicable maximum number of weeks is established under subparagraph 12(3)(b)(ii).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.TABLERegional 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; 2017, c. 20, s. 232
[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 Canada child benefit.Canada child benefitFor the purposes of subsection (2), a Canada child 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%.1996, c. 23, s. 16; 2016, c. 12, s. 86
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 Benefits
Availability 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 any of sections 23 to 23.3 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; 2014, c. 20, s. 247; 2017, c. 20, s. 233
Deductions from Benefits
Earnings 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), (4), 21(3) and 22(5), if the claimant has earnings during any other week of unemployment, there shall be deducted from benefits payable in that week the amount equal to the total of50% of the earnings that are less than or equivalent to 90% of the claimant’s weekly insurable earnings, and100% of the earnings that are greater than 90% of the claimant’s weekly insurable earnings.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 support measures, courses and programsEarnings from employment under an employment support measure other than one referred to in paragraph 59(c) or (d) 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.1996, c. 23, s. 19; 2018, c. 12, s. 2852022, c. 10, s. 390
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 Benefits
Illness, 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.DeductionSubject to subsection 19(3), if, as a result of illness, injury or quarantine, benefits are payable to a claimant for a week of unemployment, there shall be deducted from those benefits any allowances, money or other benefits payable to the claimant for that week under a plan that covers insured persons employed by an employer and in respect of which the employer’s premium has been reduced in accordance with regulations made under subsection 69(1).1996, c. 23, s. 21; 2012, c. 27, s. 16; 2018, c. 12, s. 2862021, c. 23, s. 308
PregnancyDespite 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 of12 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 week that immediately precedes the period described in subsection (2).DeductionSubject to subsection 19(3), if benefits are payable under this section to a major attachment claimant for a week of unemployment, there shall be deducted from those benefits any allowances, money or other benefits payable to the claimant for that week under a plan that covers insured persons employed by an employer and in respect of which the employer’s premium has been reduced in accordance with regulations made under subsection 69(1).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.1996, c. 23, s. 22; 2016, c. 7, s. 214; 2017, c. 20, s. 234; 2018, c. 12, s. 2872021, c. 23, s. 309
Parental benefitsDespite 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.Election by claimantIn a claim for benefits made under this section, a claimant shall elect the maximum number of weeks referred to in either subparagraph 12(3)(b)(i) or (ii) for which benefits may be paid.Irrevocability of electionThe election is irrevocable once benefits are paid under this section or under section 152.05 in respect of the same child or children.First to electIf two major attachment claimants each make a claim for benefits under this section — or one major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.05 — in respect of the same child or children, the election made under subsection (1.1) or 152.05(1.1) by the first claimant or individual, as the case may be, to make a claim for benefits under this section or under section 152.05 is binding on both claimants or on the claimant and the individual.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 benefitsThe period referred to in subsection (2) is extended so that benefits may be paid up to the applicable maximum number of weeks referred to in subparagraph 12(3)(b)(i) or (ii) if, 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 (f);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 applicable maximum number of weeks established for that reason.Extension of period — reason mentioned in paragraph 12(3)(b)The period referred to in subsection (2) is extended by 26 weeks so that benefits may be paid for the reason mentioned in paragraph 12(3)(b) up to the maximum number of weeks if, during a claimant’s benefit period,benefits were paid to the claimant for that reason and the applicable maximum number of weeks is established in subparagraph 12(3)(b)(ii);regular benefits were not paid to the claimant; andbenefits were not paid for any reason mentioned in paragraph 12(3)(a), (c), (d), (e) or (f).Extension of period — regular and special benefitsIf, during a claimant’s benefit period, regular benefits were paid, benefits were paid for the reason mentioned in paragraph 12(3)(b) in the case where the applicable maximum number of weeks is established under subparagraph 12(3)(b)(ii), and benefits were paid for fewer than the total number of weeks established under subsection 12(6) as determined under subsection 12(7), the period referred to in subsection (2) is extended for the same number of weeks as the extension established under subsection 10(13.02).[Repealed, 2012, c. 27, s. 17]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 one or more of subsections 10(10) to (13.02) must not 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 each make a claim for benefits under this section — or if one major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.05 — in respect of the same child or children, the weeks of benefits payable under this section, under section 152.05 or under both those sections may be divided between them up to a maximum of 40, if the maximum number of weeks that has been elected under subsection (1.1) or 152.05(1.1) is established under subparagraph 12(3)(b)(i) or 152.14(1)(b)(i), or up to a maximum of 69, if that number of weeks is established under subparagraph 12(3)(b)(ii) or 152.14(1)(b)(ii). 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 child or children, a major attachment claimant makes a claim for benefits under this section and an individual 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 exceed40, if the maximum number of weeks that has been elected under subsection (1.1) or 152.05(1.1) is established under subparagraph 12(3)(b)(i) or 152.14(1)(b)(i); or69, if that number of weeks is established under subparagraph 12(3)(b)(ii) or 152.14(1)(b)(ii).Maximum number of weeks per claimantEven if the weeks of benefits payable are divided in accordance with subsections (4) and (4.1), the maximum number of weeks for which benefits may be paid to a claimant is 35 or 61 weeks, in accordance with the election made under subsection (1.1) or 152.05(1.1).Deferral of waiting periodA major attachment 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, 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 their 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; 2012, c. 27, s. 17; 2017, c. 20, s. 2352018, c. 27, s. 3042021, c. 23, s. 310
[Repealed, 2017, c. 20, s. 236]Compassionate care benefitsDespite section 18, but subject to this section, benefits are payable to a major attachment claimant if a medical doctor or nurse practitioner 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 on which the certificate is issued, from the day from which the medical doctor or nurse practitioner 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 on which the certificate is issued, the day from which the medical doctor or nurse practitioner 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 period of 52 weeks following the first day of the week referred to in paragraph (a) ends.Certificate not necessaryFor greater certainty, but subject to subsections (4) and 50(8.1), for benefits under this section to be payable after the end of the period of 26 weeks set out in paragraph (2)(a), it is not necessary for a medical doctor or nurse practitioner to issue an additional certificate under subsection (2).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 26 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 26 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; 2015, c. 36, s. 75; 2017, c. 20, s. 2362021, c. 23, s. 311
Benefits — critically ill childDespite section 18, but subject to this section, benefits are payable to a major attachment claimant who is a family member of a critically ill child in order to care for or support that child, if a medical doctor or nurse practitioner 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 family members; 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 paidSubject to 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 medical doctor or nurse practitioner 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).[Repealed, 2017, c. 20, s. 237]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 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 152.061 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.[Repealed, 2017, c. 20, s. 237]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, 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, 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 152.061(3) that is established in respect of that child.Limitation — benefits for critically ill adultBenefits under section 23.3 or 152.062 are not payable during the period of 52 weeks that begins on the first day of the week referred to in paragraph (3)(a) in respect of a person who was a critically ill child if benefits were paid in respect of that person under this section.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. 18; 2017, c. 20, s. 2372021, c. 23, s. 312
Benefits — critically ill adultDespite section 18, but subject to this section, benefits are payable to a major attachment claimant who is a family member of a critically ill adult, in order to care for or support that adult, if a medical doctor or nurse practitioner has issued a certificate thatstates that the adult is a critically ill adult and requires the care or support of one or more of their family members; andsets out the period during which the adult 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 paidSubject to 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 adult 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 or nurse practitioner certifies that the adult 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 adult are exhausted,the adult dies, orthe expiry of the 52 weeks following the first day of the week referred to in paragraph (a).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 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 152.062 in respect of the same adult 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 152.062 in respect of the same adult 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 152.062 in respect of the same adult, 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 152.062 in respect of the same adult, any remaining weeks of benefits payable under this section, under section 152.062 or under both those sections, up to a maximum of 15 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 adult, a claimant makes a claim for benefits under this section and another claimant makes a claim for benefits under section 152.062, the total number of weeks of benefits payable under this section and section 152.062 that may be divided between them must not exceed 15 weeks.Limitation — compassionate care benefitsBenefits under section 23.1 or 152.06 are not payable in respect of an adult during the period referred to in subsection (3) or 152.062(3) that is established in respect of that adult.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.2017, c. 20, s. 2382021, c. 23, s. 313
Work-Sharing
Regulations 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
Courses, Programs and Employment Support Measures
Status 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, under an employment support measure referred to in paragraph 59(a) or under a measure that is 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 a prescribed employment support measure — other than one referred to in paragraph 59(a) or (c) — or a prescribed measure that is the subject of an agreement under section 63, 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. 2422022, c. 10, s. 392
Benefits 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 an employment support measure — other than one referred to in paragraph 59(c) or (d) — or under a measure that is the subject of an agreement under section 63 are not earnings from employment.1996, c. 23, s. 26; 1997, c. 26, s. 892022, c. 10, s. 393
Disqualification and Disentitlement
Disqualification — 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 an employment support measure other than one referred to in paragraph 59(c); 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.[Repealed, 2016, c. 12, s. 102][Repealed, 2012, c. 19, s. 605]1996, c. 23, s. 27; 2001, c. 34, s. 41(E); 2012, c. 19, s. 605; 2016, c. 12, s. 1022022, c. 10, s. 394
Duration 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. 72021, c. 23, s. 314
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. 1082021, c. 23, s. 315
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.SuspensionDespite 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.1996, c. 23, s. 302021, c. 23, s. 316
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.
Penalties
Penalty 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 Penalties
Benefits 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
Liability 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. 6072021, c. 23, s. 317
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
Debts 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 Procedure
Claim 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.Proof — additional certificateFor the purpose of proving that the conditions of subsection 23.1(2) or 152.06(1) are met, the Commission may require the claimant to provide it with an additional certificate issued by a medical doctor or nurse practitioner.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.1996, c. 23, s. 50; 2015, c. 36, s. 76; 2017, c. 20, s. 239
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.1996, c. 23, s. 512021, c. 23, s. 318
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
NotificationIf 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.
Regulations
RegulationsThe 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), 10(5.2)(c), 10(5.3)(c), 23.1(6)(c), 23.2(5)(c), 23.3(4)(c), 152.06(5)(c), 152.061(5)(c), 152.062(4)(c), 152.11(6)(c), 152.11(6.1)(c) and 152.11(6.2)(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][Repealed, 2017, c. 20, s. 240]defining or determining what is a medical doctor, a nurse practitioner, a family member, a critically ill child and a critically ill adult for the purposes of subsections 23.1(2), 23.2(1), 23.3(1), 152.06(1), 152.061(1) and 152.062(1);defining or determining what is care or support for the purposes of paragraphs 23.1(2)(b), 23.2(1)(a), 23.3(1)(a), 152.06(1)(b), 152.061(1)(a) and 152.062(1)(a);prescribing classes of medical practitioners for the purposes of subsections 23.1(3), 23.2(2), 23.3(2), 152.06(2), 152.061(2) and 152.062(2) and setting out the circumstances in which a certificate may be issued by them under subsection 23.1(2), 23.2(1), 23.3(1), 152.06(1), 152.061(1) or 152.062(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), 23.2(6)(c), 23.3(5)(c), 152.06(6)(c), 152.061(6)(c) and 152.062(5)(c);prescribing rules for the purposes of subsections 23(4), 23.1(9), 23.2(8), 23.3(6), 152.05(12), 152.06(7), 152.061(8) and 152.062(6);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;eliminating the special benefits payable to a claimant in respect of any period that constitutes, under a plan other than one established under a provincial law, an elimination period during which no benefit is payable to the claimant under the plan; 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, c. 27, s. 19; 2016, c. 7, s. 215; 2017, c. 20, s. 240
Hours 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 Support Measures and National Employment Service
PurposeThe purpose of this Part is to help maintain a sustainable employment insurance system through the establishment of employment support measures and the maintenance of a national employment service.1996, c. 23, s. 562022, c. 10, s. 396
GuidelinesEmployment 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 measures in either official language where there is significant demand for that assistance in that language;commitment by persons receiving assistance under the 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 measures within a framework for evaluating their success in assisting persons to obtain or keep employment.Working in concert and consultationsTo give effect to the purpose and guidelines of this Part, the Commission shall work in concert with provincial governments and consult with workers and employers to align employment support measures with labour market needs.[Repealed, 2022, c. 10, s. 397]1996, c. 23, s. 572022, c. 10, s. 397
Definition of insured participantIn this Part, insured participant meansan insured person who requests assistance under an employment support measure and, when requesting the assistance, is a person for whom a benefit period is established or whose benefit period has ended within the previous 60 months or a person who paid, in at least 3 of the last 10 years, employee’s premiums that did not entitle them to a refund under subsection 96(4); andan insured person who requests assistance under an employment support measure and, when requesting assistance, is a person who was in receipt of the employment insurance emergency response benefit within the previous 60 months.1996, c. 23, s. 58; 2015, c. 36, s. 153; 2016, c. 7, s. 216; 2017, c. 20, s. 3062021, c. 23, s. 3192022, c. 10, s. 398
Employment support measuresThe Commission may establish employment support measures to help insured participants and other workers, including workers in groups underrepresented in the labour market, to obtain or keep employment, including measures toprovide insured participants with courses or programs of instruction or training;provide insured participants with employment opportunities or provide employment support;provide workers with employment assistance services; andsupport research, innovation or partnerships related to helping workers to prepare for, obtain or keep employment and to be productive participants in the labour market.1996, c. 23, s. 592022, c. 10, s. 399
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).[Repealed, 2022, c. 10, s. 400][Repealed, 2022, c. 10, s. 400]1996, c. 23, s. 60; 2017, c. 20, s. 3072022, c. 10, s. 400
Financial assistanceThe Commission may, in accordance with terms and conditions approved by the Treasury Board, provide financial assistance for the purpose of implementing employment support measures.1996, c. 23, s. 61; 2001, c. 4, s. 75(E)2022, c. 10, s. 401
Agreements for administering employment support measuresThe Commission may, with the approval of the Minister, enter into an agreement or arrangement for the administration of employment 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.1996, c. 23, s. 622022, c. 10, s. 401
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 measures implemented by the government, government agency or organization that are consistent with the purpose and guidelines of this Part; andany administration costs that the government, government agency or organization incurs in implementing the measures.[Repealed, 2017, c. 20, s. 308]1996, c. 23, s. 63; 2015, c. 36, s. 154; 2016, c. 7, s. 217; 2017, c. 20, s. 3082022, c. 10, s. 402
[Repealed, 2017, c. 20, s. 309]
No appealA decision of the Commission made in relation to employment 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. 2442022, c. 10, s. 403
Liability 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 MattersInterpretation
Definition 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 Employment and Social Development Act.2008, c. 28, s. 125; 2012, c. 31, s. 434; 2013, c. 40, s. 236
Premiums
[Repealed, 2008, c. 28, s. 126]
Annual premium rate settingSubject to subsection (7) and section 66.32, the Commission 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 commences 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.[Repealed, 2013, c. 40, s. 126]FactorsThe Commission shall set the premium rate based onthe information provided under sections 66.1 and 66.2;the actuary’s report provided under section 66.3 for that year;[Repealed, 2012, c. 19, s. 609]any regulations made under section 69;any changes, announced by the Minister on or before July 22 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 Commission 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.[Repealed, 2013, c. 40, s. 126]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 Commission 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; 2013, c. 40, s. 126
Information providedThe Minister shall, on or before July 22 in a year, provide the actuary and the Commission 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 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) 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);the 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; andany prescribed information.RegulationsOn the recommendation of the Minister, the Governor in Council may make regulations prescribing information referred to in paragraph (1)(d).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; 2013, c. 40, s. 127
Information providedThe Minister of Finance shall, on or before July 22 in a year, provide the actuary and the Commission with the following information: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;the amounts forecast under subparagraphs 77.1(a)(i) and (ii) and the total estimated under subparagraph 77.1(a)(iii); andany prescribed information.RegulationsOn the recommendation of the Minister of Finance, the Governor in Council may make regulations prescribing information referred to in paragraph (1)(c).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; 2013, c. 40, s. 128
Actuary’s reportThe actuary shall prepare actuarial forecasts and estimates for the purposes of sections 4, 66 and 69 and shall, on or before August 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; 2013, c. 40, s. 129
Report and summaryThe Commission shall, on or before August 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.Available to publicThe Commission shall, on the day on which a premium rate is set under section 66 or 66.32, make available to the public the report and its summary.Tabling in ParliamentAfter a premium rate is set, 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; 2013, c. 40, ss. 130, 131
Premium rate setting by 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 Commission under section 66; orif the Commission 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).2013, c. 40, s. 131
Rounding percentage ratesIf the calculation of a premium rate under section 66 or 66.32 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; 2013, c. 40, s. 131
Publication in Canada GazetteAs soon as possible after a premium rate is set under section 66 or 66.32, the Commission shall publish it in Part I of the Canada Gazette.2005, c. 30, s. 126; 2008, c. 28, s. 127; 2012, c. 31, s. 438; 2013, c. 40, ss. 131, 132
Service Fees ActFor greater certainty, the Service Fees Act does not apply in respect of the premium rate set under section 66 or 66.32 or the premiums determined under sections 67 and 68.2005, c. 30, s. 126; 2012, c. 31, s. 438; 2013, c. 40, s. 131; 2017, c. 20, s. 454
Employee’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 66.32, 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; 2013, c. 40, ss. 131, 133
Employer’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 whenthe payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care, compassionate care, a child’s critical illness or an adult’s critical illness under a plan that covers insured persons employed by the employer, other than one established under a 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, a child’s critical illness or an adult’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.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.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.ReferenceThe reference to the payment of allowances, money or other benefits because of an adult’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 23.3.1996, c. 23, s. 69; 1999, c. 17, s. 135; 2003, c. 15, s. 22; 2005, c. 38, s. 138; 2009, c. 33, s. 10; 2012, c. 27, s. 20; 2017, c. 20, s. 241
Overlapping 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]
Employment Insurance Operating Account
Employment 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]
Payment 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
Benefit 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
Government 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
Other 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 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. 21942022, c. 10, s. 404
[Repealed, 2010, c. 12, s. 2187]
Charges 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 support measures;all amounts paid under paragraph 63(1)(a);the costs of administering this Act, including administration fees or costs paid under section 62 or paragraph 63(1)(b);the costs of administering sections 28.1 and 28.2 of the Department of Employment and Social Development Act; and[Repealed, 2012, c. 31, s. 439]the costs of administering Part 5 of the Department of Employment and Social 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); 2013, c. 40, s. 236; 2015, c. 36, s. 1562022, c. 10, s. 405
Forecasts and estimates[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; 2013, c. 40, s. 134
Maximum amount that may be paid under Part IIThe total amount that may be paid out by the Commission under section 61 and paragraph 63(1)(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; 2015, c. 36, s. 157
PlanThe 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]
Regulations — 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 PremiumsInterpretation
DefinitionsIn this Part,authorized person means a person authorized by the Minister for the purposes of this Part; (personne autorisée)judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court; (juge)Minister means the Minister of National Revenue. (ministre)
Payment of Premiums
Deduction 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
Excess payment — amount deemed not deductedSubject to subsection (2), an amount deducted by an employer under subsection 82(1) for a year after 2015 in respect of an excess payment that was paid — as a result of a clerical, administrative or system error — as remuneration to an insured person is deemed not to have been deducted for the purposes of this Act ifbefore the end of the third year after the calendar year in which the amount was deducted,the employer elects to have this section apply in respect of the amount, andthe insured person has repaid, or made an arrangement to repay, the employer;the employer has not filed an information return correcting for the excess payment before making the election referred to in subparagraph (a)(i); andany additional conditions specified by the Minister are met.Determination of amountFor the purposes of subsection (1), the amount that is deemed not to have been deducted is the amount that was deducted by the employer or, if the amount determined by the following formula is less than the amount that was deducted by the employer, the amount determined by the formulaA − BwhereAis the aggregate of all amounts that were deducted by the employer as the employee’s premiums for the year in question; andBis the aggregate of all amounts that would have been deducted by the employer as the employee’s premiums for that year had the employer not made the excess payment referred to in subsection (1).2019, c. 29, s. 50
Succession 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)
Employer’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
RecoveryAll 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 representativeFor 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
Protection 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 Appeals
Request 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
Determination 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
Minister’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 Refunds
Employee 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 — section 82.01 amountsIf an amount remitted by an employer is deemed under section 82.01 not to have been deducted, the Minister may refund that amount to the employer if the employer applies to the Minister for the refund within three years after the end of the year for which the amount was remitted.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.Temporary measure  —  small business refund 2013If an employer’s premium is $15,000 or less for 2012, the Minister shall refund to the employer a portion of the premium for 2013 determined by the following formula if that amount is more than $2:P2 – P1whereP1 is the amount of the employer’s premium in 2012; andP2 is the amount of the employer’s premium in 2013.P1 can equal zeroFor the purposes of subsection (8.94), P1 is equal to zero if a person was not required to pay an employer’s premium in 2012.Maximum refundA refund under subsection (8.94) shall not exceed $1,000.Temporary measure  — small business refund 2015If an employer’s premium is $15,000 or less for 2015, the Minister shall refund to the employer a portion of the premium for 2015 determined by the following formula if that amount is more than $2:E × 0.28% × 1.4whereE is the total of all insurable earnings paid in 2015 by the employer for which premiums were deductible.Temporary measure  — small business refund 2016If an employer’s premium is $15,000 or less for 2016, the Minister shall refund to the employer a portion of the premium for 2016 determined by the following formula if that amount is more than $2:E × 0.28% × 1.4whereE is the total of all insurable earnings paid in 2016 by the employer for which premiums were deductible.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 a refund payable under subsection (3.1), (8.7), (8.91), (8.94), (8.97) or (8.98) or on the amount of a refund payable under any of those subsections that is applied under this Act to any other liability.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; 2013, c. 40, s. 135; 2014, c. 39, s. 2252019, c. 29, s. 51
Administration
Minister’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
Application 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
Financial 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
Objection and Review
Appeal 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
Offences
Offence 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 than $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
Officers, 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.
Regulations
RegulationsThe 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 Projects
RegulationsNotwithstanding 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 Review
Rescission 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
Reconsideration — 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
Decision not reviewableA decision of the Commission made under the Employment Insurance Regulations respecting the writing off of any penalty owing, amount payable or interest accrued on any penalty owing or amount payable is not subject to review under section 112.2014, c. 39, s. 226
Appeal to Employment Insurance Board of AppealA 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 Employment Insurance Board of Appeal established under section 43.01 of the Department of Employment and Social Development Act.1996, c. 23, s. 113; 2012, c. 19, s. 247; 2013, c. 40, s. 2362023, c. 26, s. 662
Payment 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 Employment and Social Development Act or the Employment Insurance Board of Appeal established under section 43.01 of that Act, benefits are payable in accordance with the decision of the Tribunal or the Employment Insurance Board of Appeal, as the case may be, even though an appeal is pending, and any benefits paid under this section after the decision of the Tribunal or the Employment Insurance Board of Appeal, as the case may be, 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 or the Employment Insurance Board of Appeal, as the case may be, 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; 2013, c. 40, s. 2362023, c. 26, s. 663
RegulationsThe 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
[Repealed, 2012, c. 19, s. 247]
[Repealed, 2012, c. 19, s. 247]
[Repealed, 2012, c. 19, s. 247]
[Repealed, 2012, c. 19, s. 247]
[Repealed, 2012, c. 19, s. 247]
[Repealed, 2012, c. 19, s. 247]
[Repealed, 2012, c. 19, s. 247]
[Repealed, 2012, c. 19, s. 247]
Investigations
Investigation 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.
Enforcement
Information 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
CertificatesAn 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 person means a person authorized in writing by the Commission for the purposes of this section; (personne autorisée)judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. (juge)1996, c. 23, s. 126; 1998, c. 19, s. 271; 2009, c. 33, s. 14
[Repealed, 2005, c. 34, s. 64]
[Repealed, 2005, c. 34, s. 64]
PrivilegeWhen 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
DefaultIf, 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
Question 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
[Repealed, 2015, c. 13, s. 54]
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 Punishment
OffenceEvery 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 Number
ObligationEvery 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
Change 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
RegulationsFor 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
[Repealed, 2012, c. 19, s. 308]
Reports
ReportsAll 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]
Benefit Repayment
DefinitionsIn this Part,benefit repayment means an amount determined under section 145; (remboursement de prestations)benefits means benefits under this Act, read without reference to this Part; (prestations)income 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; (revenu)Minister means the Minister of National Revenue; (ministre)person has the meaning given that term in subsection 248(1) of the Income Tax Act; (personne)taxation year means a taxation year within the meaning of the Income Tax Act. (année d’imposition)1996, c. 23, s. 144; 2006, c. 4, s. 172; 2007, c. 35, s. 128
Benefit 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
ReturnsIf 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 PersonsInterpretation
DefinitionsThe following definitions apply in this Part.balance-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. (date d’exigibilité du solde)business 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. (entreprise)disentitled means not entitled under sections 49, 50, 152.03, 152.15 or 152.2 or under the regulations. (inadmissible)family member[Repealed, 2017, c. 20, s. 242]initial claim for benefits means a claim made for the purpose of establishing a self-employed person’s benefit period. (demande initiale de prestations)qualifying period means the period described in section 152.08. (période de référence)self-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. (travailleur indépendant)waiting period means the one week of the benefit period described in section 152.15. (délai de carence)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; 2016, c. 7, s. 219; 2017, c. 20, s. 242
Application
AgreementThis 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
Benefits
Illness, 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 any of sections 152.05 to 152.062 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.DeductionSubject to subsection 152.18(3), if benefits are payable under this section to a self-employed person for a week of unemployment, there shall be deducted from those benefits any allowances, money or other benefits payable to the person for that week under a plan that covers insured persons employed by an employer and in respect of which the employer’s premium has been reduced in accordance with regulations made under subsection 69(1).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; 2014, c. 20, s. 248; 2017, c. 20, s. 243; 2018, c. 12, s. 288
PregnancySubject 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 of12 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.PresumptionWith regard to serving the waiting period under section 152.15, the week that immediately precedes the period described in subsection (2) is deemed to be a week that is included in that period.DeductionsSubject to subsection 152.18(3), if benefits are payable under this section to a self-employed person for a week of unemployment, there shall be deducted from those benefits any allowances, money or other benefits payable to the person for that week under a plan that covers insured persons employed by an employer and in respect of which the employer’s premium has been reduced in accordance with regulations made under subsection 69(1).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; 2017, c. 20, s. 244; 2018, c. 12, s. 289
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.Election by self-employed personIn a claim for benefits made under this section, a self-employed person shall elect the maximum number of weeks referred to in either subparagraph 152.14(1)(b)(i) or (ii) for which benefits may be paid.Irrevocability of electionThe election is irrevocable once benefits are paid under this section or under section 23 in respect of the same child or children.First to electIf 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 another person makes a claim for benefits under section 23 — in respect of the same child or children, the election made under subsection (1.1) or subsection 23(1.1) by the first person to make a claim for benefits under this section or under section 23 is binding on both persons.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 to the person for more than one of the reasons mentioned in paragraphs 152.14(1)(a) to (f), 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 applicable 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 applicable maximum number of weeks referred to in subparagraph 152.14(1)(b)(i) or (ii).Extension of period — reason mentioned in paragraph 152.14(1)(b)If, during a self-employed person’s benefit period, benefits were not paid for any reason mentioned in paragraph 152.14(1)(a), (c), (d), (e) or (f) and benefits were paid to the person for the reason mentioned in paragraph 152.14(1)(b) in the case where the applicable maximum number of weeks is established under subparagraph 152.14(1)(b)(ii), the period referred to in subsection (2) is extended by 26 weeks so that benefits may be paid up to that maximum number of weeks.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 one or more of subsections 152.11(11) to (14.1) must not result in the period referred to in subsection (2) being longer than 104 weeks.[Repealed, 2012, c. 27, s. 22]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 another 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 those sections may be divided between them up to a maximum of 40, if the maximum number of weeks that has been elected under subsection (1.1) or 23(1.1) is established under subparagraph 152.14(1)(b)(i) or 12(3)(b)(i), or up to a maximum of 69, if that number of weeks is established under subparagraph 152.14(1)(b)(ii) or 12(3)(b)(ii). 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 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 exceed40, if the maximum number of weeks that has been elected under subsection (1.1) or 23(1.1) is established under subparagraph 152.14(1)(b)(i) or 12(3)(b)(i); or69, if that number of weeks is established under subparagraph 152.14(1)(b)(ii) or 12(3)(b)(ii).Maximum number of weeks per claimantEven if the weeks of benefits payable are divided in accordance with subsections (12) and (13), the maximum number of weeks for which benefits may be paid to a claimant is 35 or 61 weeks, in accordance with the election made under subsection (1.1) or 23(1.1).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; 2012, c. 27, s. 22; 2017, c. 20, s. 2452018, c. 27, s. 3052021, c. 23, s. 320(F)
Compassionate care benefitsSubject to this Part, benefits are payable to a self-employed person if a medical doctor or nurse practitioner 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 or nurse practitioner 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 or nurse practitioner 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 period of 52 weeks following the first day of the week referred to in paragraph (a) ends.Certificate not necessaryFor greater certainty, but subject to subsections (3) and 50(8.1), for benefits under this section to be payable after the end of the period of 26 weeks set out in paragraph (1)(a), it is not necessary for a medical doctor or nurse practitioner to issue an additional certificate under subsection (1).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 26 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 26 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; 2015, c. 36, s. 77; 2017, c. 20, s. 246
Benefits — critically ill childSubject to this Part, benefits are payable to a self-employed person who is a family member of a critically ill child, in order to care for or support that child, if a medical doctor or nurse practitioner 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 family members; 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 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 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 medical doctor or nurse practitioner 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).[Repealed, 2017, c. 20, s. 247]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 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 23.2 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.[Repealed, 2017, c. 20, s. 247]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, 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, 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 23.2(3) that is established in respect of that child.Limitation — benefits for critically ill adultBenefits under section 23.3 or 152.062 are not payable during the period of 52 weeks that begins on the first day of the week referred to in paragraph (3)(a) in respect of a person who was a critically ill child if benefits were paid in respect of that person under this section.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. 23; 2017, c. 20, s. 247
Benefits — critically ill adultSubject to this Part, benefits are payable to a self-employed person who is a family member of a critically ill adult, in order to care for or support that adult, if a medical doctor or nurse practitioner has issued a certificate thatstates that the adult is a critically ill adult and requires the care or support of one or more of their family members; andsets out the period during which the adult 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 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 either of the following falls:the day on which the first certificate is issued in respect of the adult 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 or nurse practitioner certifies that the adult 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 adult are exhausted,the adult dies, orthe expiry of the 52 weeks following the first day of the week referred to in paragraph (a).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 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 23.3 in respect of the same adult 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 23.3 in respect of the same adult 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 23.3 in respect of the same adult, 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 23.3 in respect of the same adult, any remaining weeks of benefits payable under this section, under section 23.3 or under both those sections, up to a maximum of 15 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 adult, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23.3, the total number of weeks of benefits payable under this section and section 23.3 that may be divided between them must not exceed 15 weeks.Limitation — compassionate care benefitsBenefits under section 23.1 or 152.06 are not payable in respect of an adult during the period referred to in subsection (3) or 23.3(3) that is established in respect of that adult.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.2017, c. 20, s. 248
Qualifying for Benefits
Qualification 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:if the person has not accumulated a violation in the 260 weeks before making their initial claim for benefits,in the case where the person’s benefit period begins during the period beginning on January 3, 2021 and ending on September 25, 2021, and despite any amount fixed or determined in accordance with the regulations for that qualifying period, $5,000,in the case where the person’s benefit period begins during the period beginning on September 26, 2021 and ending on September 24, 2022, and despite any amount fixed or determined in accordance with the regulations for that qualifying period, $5,289, orin any other case, $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 subparagraph (1)(d)(ii), subsection 7.1(1) or regulations made under Part VIII, as the case may be.2009, c. 33, s. 16; 2016, c. 7, s. 2202021, c. 3, s. 22021, c. 23, s. 321
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;providing care or support to one or more family members;providing care or support to one or more critically ill children; andproviding care or support to one or more critically ill adults.2009, c. 33, s. 16; 2014, c. 20, s. 249; 2017, c. 20, s. 249
Benefit Period
EstablishmentWhen 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.Late claims — clause 152.07(1)(d)(i)(A)For the purposes of subsections (4) and (5), the fact that, but for clause 152.07(1)(d)(i)(A), the claimant would not have qualified to receive benefits is good cause for a delay in making a claim for those benefits.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.ExceptionA claim for benefits referred to in section 152.061 with respect to a critically ill child 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) has already been determined with respect to that child 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.ExceptionA claim for benefits referred to in section 152.062 with respect to a critically ill adult 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 152.062(3) has already been determined with respect to that adult 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 and were not found guilty of the offence for which they were being held or any other offence arising out of the same transaction;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 to the person for more than one of the reasons mentioned in paragraphs 152.14(1)(a) to (f), 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.Extension of benefit period — reason mentioned in paragraph 152.14(1)(b)If, during a self-employed person’s benefit period, benefits were not paid for any reason mentioned in paragraph 152.14(1)(a), (c), (d), (e) or (f), and benefits were paid to the person for the reason mentioned in paragraph 152.14(1)(b) in the case where the applicable maximum number of weeks is established under subparagraph 152.14(1)(b)(ii), the benefit period is extended by 26 weeks so that benefits may be paid up to that maximum number of weeks.Maximum extension under subsections (11) to (14.1)An extension under one or more of subsections (11) to (14.1) must not result in a benefit period of more than 104 weeks.Maximum extension under subsection (14)Subject to subsection (15), 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 (f) during the person’s benefit period before it was extended under subsection (14).[Repealed, 2012, c. 27, s. 24]2009, c. 33, s. 16; 2012, c. 27, s. 24; 2013, c. 35, s. 3; 2017, c. 20, s. 2502021, c. 3, s. 32021, c. 23, s. 322
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 Benefits
BenefitsIf 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, in accordance with the election under section 152.05,35, or61;because of a prescribed illness, injury or quarantine is 26;because the person is providing care or support to one or more family members described in subsection 152.06(1) is 26;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; andbecause the self-employed person is providing care or support to one or more critically ill adults described in subsection 152.062(1) is 15.Maximum — single pregnancy or placementThe maximum number of weeks for which benefits under this Part 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,if the maximum number of weeks that has been elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 40, orif the maximum number of weeks that has been elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 69.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,if the maximum number of weeks that has been elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 40; orif the maximum number of weeks that has been elected under subsection 152.05(1.1) is established under subparagraph (1)(b)(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 152.05, 69.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 26 weeks during the period of 52 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 adultEven if more than one claim is made under this Act, at least one of which is made under section 152.062 — 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 152.062 — for the same reason and in respect of the same critically ill adult, the maximum number of weeks of benefits payable under this Act in respect of that adult is 15 weeks during the period of 52 weeks that begins on the first day of the week referred to in paragraph 152.062(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 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.2009, c. 33, s. 16; 2012, c. 27, s. 25; 2015, c. 36, s. 78; 2017, c. 20, s. 2512018, c. 27, s. 3062021, c. 23, s. 323
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 waiting period of one week of unemployment for which benefits would otherwise be payable.2009, c. 33, s. 16; 2016, c. 7, s. 221
PresumptionFor the purpose of determining a self-employed person’s waiting period, a week of unemployment is deemed to be a week of unemployment for which benefits would otherwise be payable if — were the week not the waiting period — the amount of the benefits that would have been payable in that week after deducting the following would be greater than zero:the amount of the earnings, if any, that is greater than $50, if the person’s rate of weekly benefits is less than $200; orthe amount of the earnings, if any, that is greater than 25% of the person’s rate of weekly benefits, if that rate is $200 or more.ReferencesFor the purpose of subsection (1),in determining the amount of the benefits that would have been payable, the deduction referred to in subsection 152.18(2) is to be excluded; anda reference to earnings means earnings as determined for the purpose of subsection 152.18(2).2018, c. 12, s. 290
Rate of weekly benefitsThe rate of weekly benefits payable to a self-employed person is 55% — or 33% for the weeks for which the self-employed person is paid benefits under section 152.05 in the case where the applicable maximum number of weeks is established in subparagraph 152.14(1)(b)(ii) — of the result obtained by dividing the aggregate of the amounts referred to in the following 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; 2017, c. 20, s. 252
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 Canada child benefit.Canada child benefitFor the purposes of subsection (2), a Canada child 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; 2016, c. 12, s. 86
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 subsections (3), 152.03(3) and 152.04(4), 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 equal to the total of50% of the earnings that are less than or equal to 90% of the result obtained by dividing the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) by 52, and100% of the earnings that are greater than 90% of the result obtained by dividing the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) by 52.Excess not to be includedOnly the portion of the aggregate of the amounts referred to in paragraphs 152.16(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 purpose of subsection (2).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; 2018, c. 12, s. 291
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
Premium
PremiumEvery 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 or 66.32, as the case may be.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; 2013, c. 40, s. 136
Self-employed Earnings and Collection of Premiums
Return 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
Interest 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
Application of other Provisions
Application 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
Delegation
DelegationThe 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
Offences
Offence 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
Regulations
RegulationsThe 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 Part
Review 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 Fishing
RegulationsNotwithstanding 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 dayFor the purpose of this section, sitting day means a day on which the House of Commons is sitting.
Alternate Access to Special Benefits
RegulationsDespite 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 Plans
RegulationsDespite 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
Interim Orders
COVID-19The Minister may, for the purpose of mitigating the economic effects of the coronavirus disease 2019 (COVID-19), make interim orders thatadd provisions, including provisions that provide for new benefits, to this Act or any regulation made under this Act;adapt provisions of this Act or any regulation made under this Act; orprovide that any provisions of this Act or a regulation made under this Act do not apply in whole or in part.RestrictionAn interim order is not to be made under subsection (1) in respect of Part IV or VII or in respect of a regulation made under this Act for the purposes of those Parts.Condition precedent — Minister of FinanceAn interim order is not to be made under subsection (1) without the consent of the Minister of Finance.Condition precedent — President of the Treasury BoardAn interim order is not to be made under subsection (1) in respect of Part III or in respect of a regulation made under this Act for the purposes of that Part without the additional consent of the President of the Treasury Board.Consultation with CommissionFor greater certainty, the Minister may consult the Commission before making an interim order under subsection (1).Retroactive effectAn interim order made under subsection (1) may, if it so provides, have retroactive effect.Cessation of effectAn interim order made under subsection (1) must contain provisions that cause any provision added under paragraph (1)(a), any adaptation made under paragraph (1)(b) and any non-application provision made under paragraph (1)(c) to cease to apply on the earliest ofthe day, if any, specified in the interim order,the day on which the interim order is repealed, andthe Saturday after the first anniversary of the day on which the interim order takes effect.ConflictIf an interim order made under subsection (1) or a provision added under paragraph (1)(a) provides that it applies despite any provision of this Act or any regulation made under this Act, the interim order or added provision prevails to the extent that it conflicts with this Act or any regulation made under this Act.RestrictionThe power to make an interim order under subsection (1) is not to be exercised after September 30, 2020.2020, c. 5, s. 57
Accessory ordersThe Minister may make orders for the purpose of ensuring that interim orders made under subsection 153.3(1) only have temporary effect, including orders that repeal any provision added under paragraph 153.3(1)(a).2020, c. 5, s. 57
Employment Insurance Emergency Response BenefitInterpretation
DefinitionsIn this Part,COVID-19 means the coronavirus disease 2019;[Repealed, SOR/2020-188, s. 1]initial claim for benefits has the same meaning as in subsection 6(1).Definition of ClaimantFor the purposes of this Part, claimant means a personwho ceases working, whether employed or self-employed, for reasons related to COVID-19;who could have had a benefit period established on or after March 15, 2020 with respect to any of the benefits referred to in paragraph (3)(a);who is unable to start working for reasons related to COVID-19 and to whom, at any time during the period beginning on December 29, 2019 and ending on October 3, 2020, at least one benefit referred to in paragraph (3)(b) has been paid or was payable, if, during that periodthe established benefit period of that person with respect to those benefits has ended,all of those benefits have been paid to that person, orsome of those benefits cannot be paid to that person by virtue of subsection 12(6); orwho is unable to start working for reasons related to COVID-19 and to whom, at any time during the period beginning on December 29, 2019 and ending on October 3, 2020, at least one benefit referred to in paragraph (3)(c) has been paid or was payable, if, during that periodthe established benefit period of that person with respect to those benefits has ended,all of those benefits have been paid to that person, orsome of those benefits cannot be paid to that person by virtue of subsection 8(18) of the Employment Insurance (Fishing) Regulations.Benefits referred to in paragraphs (2)(b) to (d)The benefits referred to in paragraphs (2)(b) to (d) arewith respect to a claimant referred to in paragraph (2)(b), benefits provided under section 152.03 or provided under Part I, other than those benefits provided under any of sections 22 to 24;with respect to a claimant referred to in paragraph (2)(c), benefits provided under Part I, other than those benefits provided under any of sections 21 to 24; andwith respect to a claimant referred to in paragraph (2)(d), benefits provided under the employment insurance scheme established under Part VIII.SOR/2020-61, s. 1SOR/2020-88, s. 1SOR/2020-89, s. 1SOR/2020-95, s. 1SOR/2020-169, s. 1SOR/2020-188, s. 1
Application
Application of other provisionsIn the case of a claim made for the employment insurance emergency response benefit, the following provisions apply in respect of the employment insurance emergency response benefit, subject to the adaptations set out in subsection (2) and in sections 153.1301 to 153.13091:subsections 42(1) and (2) and sections 43, 44, 47, 50 and 52;the provisions of Part II;the provisions of Part III and IV;the provisions of Part VI, except subsections 112(3) and 114(2) and sections 115 and 140; andsection 27 and subsections 92(1) to (5) and (8) of the Employment Insurance Regulations.AdaptationA provision referred to in paragraph (1)(a), (d) or (e) is adaptedto refer, in respect of claimants and the benefits to which it refers, to the claimant within the meaning of this Part and the employment insurance emergency response benefit provided under this Part;so that any reference, in the English version, to “entitled” and other parts of speech and grammatical forms of the same word means “eligible” under section 153.9; andso that any reference to the regulations made under the authority of this Act is to be read without that reference.Non-application of other provisionsNo other provision of this Act or of any regulations made under it applies in respect of a claim for the employment insurance emergency response benefit unless a contrary intention appears. However, for greater certainty, the definitions set out in subsection 2(1) apply in this Part.SOR/2020-61, s. 1SOR/2020-88, s. 2SOR/2020-89, s. 2SOR/2020-169, s. 2SOR/2020-188, s. 2
Employment Insurance Emergency Response Benefit
PaymentAn employment insurance emergency response benefit is payable to a claimant who makes a claim under section 153.8 and who is eligible for the benefit.Payments in advanceThe Commission may pay the employment insurance emergency response benefit in advance of the customary time for paying it.Other benefitsA claimant who receives, under a provincial Act or any other provincial mechanism, a sum of money or financial aid of any type and in any form, for reasons related to COVID-19, remains eligible to receive the employment insurance emergency response benefit.Financial aid under section 63A claimant who receives financial aid as a result of entering into an agreement referred to in section 63 remains eligible to receive the employment insurance emergency response benefit.SOR/2020-61, s. 1SOR/2020-169, s. 3
ClaimAny claimant may, in the form and manner established by the Minister, make a claim for the employment insurance emergency response benefit for any two-week period starting on a Sunday and falling within the period beginning on March 15, 2020 and ending on October 3, 2020.Exception — week of September 27, 2020Despite subsection (1), an employment insurance emergency response benefit is not payable to a claimant for the week beginning September 27, 2020 unless an employment insurance emergency response benefit was paid or payable to the claimant for any week beginning before that date.LimitationA claim must not be made after December 2, 2020.InformationA claimant must provide the Minister with any information that the Minister may require in respect of the claim.Information — EmployerAn employer must provide the Minister with any information that the Minister may require in respect of the claim.No benefit period — March 15 to September 26, 2020For the period beginning on March 15, 2020 and ending on September 26, 2020, no benefit period is to be established with respect to any of the benefits referred to in paragraph 153.5(3)(a).No benefit period — September 27 to October 3, 2020For the period beginning on September 27, 2020 and ending on October 3, 2020, no benefit period is to be established with respect to any of the benefits referred to in paragraph 153.5(3)(a) ifan employment insurance emergency response benefit was paid or payable to the claimant for any week beginning before September 27, 2020; andthe claimant has not claimed the employment insurance emergency response benefit for the maximum number of weeks referred to in section 153.11.NotificationOn receiving a claim for the employment insurance emergency response benefit, the Commission shall decide whether the claimant is eligible for the benefit and whether the benefit is payable to the claimant for the two-week period in respect of which they claimed the benefit, and shall notify the claimant of its decisions in any manner that it considers adequate.SOR/2020-61, s. 1SOR/2020-169, s. 4SOR/2020-188, s. 3
EligibilityA claimant is eligible for the employment insurance emergency response benefitif theyreside in Canada,are at least 15 years of age,have insurable earnings of at least $5,000 in 2019 or in the 52 weeks preceding the day on which they make the claim under section 153.8,whether employed or self-employed, cease working for at least seven consecutive days within the two-week period in respect of which they claimed the benefit, andhave no income from employment or self-employment in respect of the consecutive days on which they cease working;if they are a claimant referred to in paragraph 153.5(2)(b) and they have no income from employment or self-employment for at least seven consecutive days within the two-week period in respect of which they claimed the benefit; orif they are a claimant referred to in paragraph 153.5(2)(c) or (d) and theyreside in Canada,are at least 15 years of age,have insurable earnings of at least $5,000 in 2019 or within the 52 weeks preceding the day on which they make the claim under section 153.8, andhave no income from employment or self-employment for at least seven consecutive days within the two-week period in respect of which they claimed the benefit.IneligibilityA claimant is not eligible if,they receive, under this Act, a benefit other than the employment insurance emergency response benefit;they receive allowances, money or other benefits paid under a provincial planbecause of pregnancy, orbecause the claimant is caring for one or more of their new-born children, or one or more children placed with them for the purpose of adoption;they receive an income support payment under the Canada Emergency Response Benefit Act; orthey receive a Canada emergency student benefit under the Canada Emergency Student Benefit Act.Subsequent ineligibilityA claimant is not eligible if a benefit period established for the claimant — including a benefit period established in respect of benefits payable under Part VIII — begins after the claimant received an employment insurance emergency response benefit or an income support payment under the Canada Emergency Response Benefit Act.ExclusionA claimant does not cease working for the purpose of subsection (1) if they leave their employment voluntarily.Exception — employment, self-employment and incomeIf a claimant receives income, whether from employment or self-employment, the total of which does not exceed $1,000 over a period of four weeks that succeed each other in chronological order but not necessarily consecutively and in respect of which the employment insurance emergency response benefit is paid, the claimant is deemed to meet the requirements of subparagraphs (1)(a)(iv) and (v), of paragraph (1)(b) or of subparagraph (1)(c)(iv), as the case may be.Receipt of income support paymentIf, for any week, a claimant received an employment insurance emergency response benefit for which they were not eligible by reason only of paragraph (2)(c), the claimant, despite that paragraph, is deemed to have been eligible for the benefit unless the Commission has, under subsection 15(2) of the Canada Emergency Response Benefit Act, informed the Minister, as defined in section 2 of that Act, that subsection 15(1) of that Act should not apply in respect of the claimant.Receipt of Canada emergency student benefitIf, for any week, a claimant received an employment insurance emergency response benefit for which they were not eligible by reason only of paragraph (2)(d), the claimant, despite that paragraph, is deemed to have been eligible for the benefit unless the Commission has, under subsection 15.1(2) of the Canada Emergency Student Benefit Act, informed the Minister, as defined in section 2 of that Act, that subsection 15.1(1) of that Act should not apply in respect of the claimant.SOR/2020-61, s. 1SOR/2020-88, s. 3SOR/2020-89, s. 3SOR/2020-95, s. 2SOR/2020-173, s. 12022, c. 10, s. 385
Amount of paymentThe amount of the employment insurance emergency response benefit for a week is $500.Provincial assistance — COVID-19For greater certainty, if a claimant receives, under a provincial Act or any other provincial mechanism, a sum of money or financial aid of any type and in any form, for reasons related to COVID-19, the weekly amount of the employment insurance emergency response benefit will not be reduced or eliminated.Rate increase — family supplementSection 16 and subsections 152.17(1) to (4) apply, with the necessary modifications, to the amount of the employment insurance emergency response benefit.SOR/2020-61, s. 1SOR/2020-88, s. 4
Maximum number of weeksThe maximum number of weeks for which the employment insurance emergency response benefit may be paid to a claimant is 28 minus the number of weeks, if any, for which the claimant receives an income support payment under the Canada Emergency Response Benefit Act or a Canada emergency student benefit under the Canada Emergency Student Benefit Act.SOR/2020-61, s. 1SOR/2020-141, s. 1SOR/2020-173, s. 2SOR/2020-188, s. 4
Employment Insurance Operating Account
Benefit enhancements under this Act — Emergency Response BenefitsThere shall be credited to the Employment Insurance Operating Account an amount determined by the Minister of Finance that corresponds to the total cost of the employment insurance emergency response benefit under this Act, including all costs related to the benefit and its administration.SOR/2020-208, s. 1
Social Insurance Number
Social insurance numberThe Minister is authorized to collect and use, for the purposes of the administration and enforcement of this Part, the Social Insurance Number of a claimant who makes a claim under this Part.SOR/2020-61, s. 1
Benefit Period
End of benefit periodA benefit period that was established for a claimant before March 15, 2020 — including a benefit period established in respect of benefits payable under Part VIII — ends the day before the first week for which the claimant is paid an employment insurance emergency response benefit.ReconsiderationDespite subsection (1), if, following a reconsideration carried out under section 112, a decision that results in a benefit period being established that begins before March 15, 2020 is rendered after the claimant has been paid an employment insurance emergency response benefit, the benefit period does not end and the claimant is deemed to have not been eligible for the employment insurance emergency response benefit by reason of paragraph 153.9(2)(a).SOR/2020-173, s. 3
No reductionWhen a benefit period is being established for a claimant who has received an employment insurance emergency response benefit, in establishing the benefit period, the weeks during which the benefit was paid is not to be taken into account.SOR/2020-61, s. 1
Adaptations
Adaptation of English version of section 44For the purposes of applying paragraph 153.6(1)(a), section 44 of the English version is adapted as follows:
Liability to return overpaymentA person who has received or obtained an employment insurance emergency response benefit payment for which the person is not eligible, or an employment insurance emergency response benefit payment in excess of the amount for which the person is eligible, shall without delay return the amount, the excess amount or the special warrant for payment of the amount, as the case may be.
SOR/2020-169, s. 5
Adaptation of section 50For the purposes of applying paragraph 153.6(1)(a), section 50 is adapted as follows:
Eligibility — employment insurance emergency response benefitA claimant who does not provide the Minister with the required information in respect of a claim for the employment insurance emergency response benefit or fails to comply with the requirement under subsection (2) is not eligible for the employment insurance emergency response benefit until they provide the information or comply with the requirement.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 the employment insurance emergency response benefit in person or provide additional information about that claim.
SOR/2020-169, s. 5
Adaptation of subsection 52(2)For the purposes of applying paragraph 153.6(1)(a), subsection 52(2) is adapted as follows:DecisionIf the Commission decides that a person has received money by way of the employment insurance emergency response benefit for which the person was not eligible, or has not received money for which the person was eligible, the Commission must calculate the amount of the money and notify the claimant of its decision.Adaptation of subsection 52(4)For the purposes of applying paragraph 153.6(1)(a), subsection 52(4) is adapted as follows:Amount payableIf the Commission decides that a person was eligible to receive money by way of the employment insurance emergency response benefit, and the money was not paid, the amount calculated is payable to the claimant.SOR/2020-169, s. 5
[Repealed, 2021, c. 23, s. 324]
Adaptation of subsection 112(1)For the purposes of applying paragraph 153.6(1)(d), subsection 112(1) is adapted as follows:
Reconsideration — 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 accordance with subsection (4) 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.
Adaptation of section 112For the purposes of applying paragraph 153.6(1)(d), section 112 is adapted by adding the following after subsection (3):Reconsideration of a decisionA request for reconsideration of the decision must be in writing and contain the following information:the name of the person making the request and theirsocial insurance number or the business number assigned to them by the Minister of National Revenue, as the case may be,address and telephone number, andfacsimile number and email address, if any;the date on which the decision was communicated to the person;the reasons why the person is requesting a reconsideration of the decision; andany relevant information that was not previously provided to the Commission.Filing of request for reconsiderationA request for reconsideration must be filed with the Commission at the address, facsimile number or email address — or in accordance with the electronic filing procedure — provided by the Commission on the website of the Department of Employment and Social Development.SOR/2020-169, s. 5
Write-off of amounts wrongly paidAn amount payable under section 43 may be written off by the Commission ifthe amount does not exceed $100;the debtor is deceased;the debtor is a discharged bankrupt;the debtor is an undischarged bankrupt in respect of whom the final dividend has been paid and the trustee has been discharged;the overpayment does not arise from an error made by the debtor or as a result of a false or misleading declaration or representation made by the debtor, whether the debtor knew it to be false or misleading or not, but arises froma retrospective decision or ruling made under Part IV, orprovision by the Commission of a weekly employment insurance emergency response benefit amount in excess of the amount referred to in subsection 153.10(1); orthe Commission considers that, having regard to all the circumstances,the amount is uncollectable,the repayment of the amount would result in undue hardship to the debtor, orthe administrative costs of collecting the amount would likely equal or exceed the amount to be collected.The portion of an amount owing under section 47 in respect of the employment insurance emergency response benefit received before the Commission notifies the debtor of the overpayment may be written off by the Commission ifthe overpayment does not arise from an error made by the debtor or as a result of a false or misleading declaration or representation made by the debtor, whether the debtor knew it to be false or misleading or not; andthe overpayment arises as a result ofa delay or error made by the Commission in processing a claim for the employment insurance emergency response benefit,retrospective control procedures or a retrospective review initiated by the Commission,an error made on the record of employment by the employer,an incorrect calculation by the employer of the debtor’s insurable earnings, oran error in insuring the employment or other activity of the debtor.SOR/2020-169, s. 5
Adaptation of section 112.1For the purposes of applying paragraph 153.6(1)(d), section 112.1 is adapted as follows:
Decision not reviewableA decision of the Commission under section 153.1306 is not subject to review under section 112.
SOR/2020-169, s. 5SOR/2020-173, s. 4
Adaptation of portion of subsection 126(1)For the purposes of applying paragraph 153.6(1)(d), the portion of subsection 126(1) before paragraph (a) is adapted as follows:
CertificatesAn amount or part of an amount payable under Part I, II, VII.1 or VIII.4 that has not been paid may be certified by the Commission
Adaptation of subsection 126(2)For the purposes of applying paragraph 153.6(1)(d), subsection 126(2) is adapted as follows: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.SOR/2020-169, s. 5
Adaptation of section 138For the purposes of applying paragraph 153.6(1)(d), section 138 is adapted as follows:
ObligationEvery person employed in insurable employment and every self-employed person must have a Social Insurance Number that has been assigned to that person under an Act of Parliament.
SOR/2020-169, s. 5
Adaptation of subsections 27(1) and (2) of the Employment Insurance RegulationsFor the purposes of applying paragraph 153.6(1)(e), subsections 27(1) and (2) of the Employment Insurance Regulations are adapted so that the reference to “Part I, VII.1 or VIII” means “Part VIII.4”.SOR/2020-188, s. 5
Special Rules
Benefits referred to in paragraph 153.5(3)(a)The following rules apply to a person who made an initial claim for benefits in respect of any of the benefits referred to in paragraph 153.5(3)(a) and who either had, before the coming into force retroactively of this Part, a benefit period established on or after March 15, 2020 with respect to the benefits for which the claim was made, or who would have had, but for the coming into force of this Part on March 15, 2020, a benefit period established on or after that same date with respect to the benefits for which the claim was made:the person is deemed to have made a claim for the employment insurance emergency response benefit under section 153.8;the rules set out in Part VIII.4 apply to a claim for the employment insurance emergency response benefit, with the exception of the rule requiring that a claim be made in accordance with subsection 153.8(1); andthe benefits referred to in paragraph 153.5(3)(a) received on or after March 15, 2020 are deemed to be the employment insurance emergency response benefit and, as the case may be,the person is to be paid, for each week for which they receive the benefits referred to in paragraph 153.5(3)(a), an amount of employment insurance emergency response benefit that is equal to the difference between the amount set out in subsection 153.10(1) and the amount of benefits that they received for the week in question, andeach amount of benefits received for a week that exceeds the amount set out in subsection 153.10(1) is deemed to be equal to the amount set out in that subsection and section 44 does not apply to any amount of benefits received for a week that exceeds the amount set out in subsection 153.10(1).SOR/2020-169, s. 5
Cessation of Effect
June 2, 2027 or repealA provision of this Part that is added by any of the following Interim Orders or a provision that, under any of those Interim Orders, is an adaptation of a provision of this Act or provides for the non-application of a provision of this Act ceases to apply on the earlier of June 2, 2027 and the day on which the Interim Order that enacted the provision is repealed:the Interim Order Amending the Employment Insurance Act (Employment Insurance Emergency Response Benefit);Interim Order No. 2 Amending the Employment Insurance Act (Employment Insurance Emergency Response Benefit);Interim Order No. 3 Amending the Employment Insurance Act (Employment Insurance Emergency Response Benefit);Interim Order No. 4 Amending the Employment Insurance Act (Employment Insurance Emergency Response Benefit);Interim Order No. 5 Amending the Employment Insurance Act (Employment Insurance Emergency Response Benefit);Interim Order No. 6 Amending the Employment Insurance Act (Employment Insurance Emergency Response Benefit);Interim Order No. 7 Amending the Employment Insurance Act (Employment Insurance Emergency Response Benefit);Interim Order No. 9 Amending the Employment Insurance Act (Employment Insurance Emergency Response Benefit); andInterim Order No. 10 Amending the Employment Insurance Act (Employment Insurance Emergency Response Benefit).SOR/2020-141, s. 2SOR/2020-169, s. 6SOR/2020-173, s. 5SOR/2020-188, s. 6SOR/2020-208, s. 22021, c. 23, s. 325
Temporary Measures to Facilitate Access to BenefitsDefinitions
DefinitionsThe following definitions apply in this Part.initial claim for benefits has the same meaning as in subsection 6(1). (demande initiale de prestations)qualifying period in respect of benefits under Part I, has the same meaning as in subsection 6(1). (période de référence)waiting period hasin respect of benefits under Part I or VIII, the same meaning as in subsection 6(1); andin respect of benefits under Part VII.1, the same meaning as in subsection 152.01(1). (délai de carence)SOR/2020-173, s. 6SOR/2020-187, s. 1
Rate of Unemployment
Rate of 13.1%Despite section 17 of the Employment Insurance Regulations, if the later of the weeks referred to in subsection 10(1) begins during the period beginning on September 27, 2020 and ending on September 25, 2021, the regional rate of unemployment that applies to the claimant is 13.1%, if that rate is greater than the rate that would otherwise apply to them.SOR/2020-173, s. 6SOR/2020-187, s. 12021, c. 23, s. 326
Availability
Course, program of instruction or non-referred trainingFor the purposes of applying paragraph 18(1)(a), a claimant who attends a course, program of instruction or training to which the claimant is not referred under paragraphs 25(1)(a) or (b) is not entitled to be paid benefits for any working day in a benefit period for which the claimant is unable to prove that on that day they were capable of and available for work.VerificationThe Commission may, at any point after benefits are paid to a claimant, verify that the claimant referred to in subsection (1) is entitled to those benefits by requiring proof that they were capable of and available for work on any working day of their benefit period.SOR/2020-208, s. 3
Increase in Hours of Insurable Employment
Benefits under Part IA claimant who makes an initial claim for benefits under Part I on or after September 27, 2020 or in relation to an interruption of earnings that occurs on or after that date is deemed to have in their qualifying periodif the initial claim is in respect of benefits referred to in any of sections 21 to 23.3, an additional 480 hours of insurable employment; andin any other case, an additional 300 hours of insurable employment.LimitationSubsection (1) does not apply to a claimant who has already had the number of insurable hours in their qualifying period increased under that subsection or under this section as it read on September 26, 2020, if a benefit period was established in relation to that qualifying period.SOR/2020-173, s. 6SOR/2020-187, s. 1
BenefitsA claimant who qualifies to receive benefits under section 7 and who received the additional 300 hours of insurable employment under paragraph 153.17(1)(b) may make a claim for benefits under sections 21 to 23.3, even if they are not a major attachment claimant as defined in subsection 6(1).SOR/2020-208, s. 4
FishingA claimant for whom, before the coming into force of section 153.17, a benefit period could have been established under section 8 of the Employment Insurance (Fishing) Regulations may make a request under section 112 in order to receive benefits under those Regulations rather than under section 7.SOR/2020-208, s. 4
Extension of Qualifying Period
Recipients of emergency response benefitA qualifying period mentioned in paragraph 8(1)(a) is extended by 28 weeks if the claimantmakes the initial claim for benefits on or after September 27, 2020 or in relation to an interruption of earnings that occurs on or after that date; andreceived, during the period mentioned in that paragraph, an employment insurance emergency response benefit referred to in subsection 153.7(1) or an income support payment under the Canada Emergency Response Benefit Act.LimitationSubsection (1) does not apply to a claimant who has already had a qualifying period extended under that subsection or under this section as it read on August 29, 2020 or September 26, 2020.SOR/2020-173, s. 6SOR/2020-187, s. 1SOR/2020-187, s. 2
Benefit Period
Late claimsFor the purposes of subsections 10(4) and (5), the fact that, but for sections 153.17 and 153.18 as they read on August 29, 2020, the claimant would not have qualified to receive benefits referred to in any of sections 22 to 24 is good cause for a delay in making a claim for those benefits.SOR/2020-173, s. 6SOR/2020-187, s. 1
Waiting Period
WaiverDespite sections 13 and 152.15, a claimant need not serve a waiting period if the claim is in respect of benefits under Part I, VII.1 or VIII and the benefit period begins on or before October 25, 2020.Suspension of waiting periodDespite sections 13 and 152.15, a claimant who receives benefits under section 21 or 152.03 need not serve a waiting period.ExceptionThe claimant may nonetheless serve the waiting period if they are entitled to receive a payment referred to in subsection 37(1) or 38(1) of the Employment Insurance Regulations during that period.Non-applicationSubsections 40(6) and 40.1(2) of the Employment Insurance Regulations do not apply to any waiting period to which subsection (1) applies.SOR/2020-173, s. 6SOR/2020-187, s. 1SOR/2020-208, s. 5
Rate of Benefits
Weekly insurable earningsDespite subsection 14(2), the weekly insurable earnings of a claimant whose benefit period begins on or after September 27, 2020 are deemed to be the greater ofthe claimant’s insurable earnings in the calculation period referred to in subsection 14(4), divided by the number of weeks in that period in which they had insurable earnings, and$909.Self-employed personsDespite subsection 152.16(1), if a self-employed person’s benefit period begins on or after September 27, 2020 and the result obtained by dividing the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) by 52 is less than $909, the result is deemed to be $909.FishersDespite paragraph 8.1(a) of the Employment Insurance (Fishing) Regulations, the weekly insurable earnings of a fisher whose benefit period begins on or after September 27, 2020 are deemed to be the greater of the amount determined under that paragraph and $909.SOR/2020-173, s. 6SOR/2020-187, s. 1SOR/2020-187, s. 3SOR/2020-208, s. 6
Medical Certificate
Suspension of medical certificate requirement — Employment Insurance RegulationsFor the purpose of applying subsection 40(1) of the Employment Insurance Regulations, the requirement for a claimant to provide a medical certificate to the Commission completed by a medical doctor or other medical professional is suspended, unless otherwise indicated by the Commission.Suspension of medical certificate requirement — special benefitsFor the purpose of applying any of sections 23.1, 23.2, 23.3 and 152.06 to 152.062, the Commission may suspend the requirement for a claimant to provide a medical certificate completed by a medical doctor or other medical professional.SOR/2020-208, s. 7
Employment Insurance (Fishing) Regulations
EligibilityA fisher who does not meet the conditions under paragraph 8(2)(b) or (7)(b) of the Employment Insurance (Fishing) Regulations may receive benefits under section 8.1 of those Regulations if the fisher has received such benefits during any of the periods referred to in subparagraph 153.1923(1)(a)(ii) or (iii) or (b)(ii) or (iii).SOR/2020-208, s. 7
Determined earningsThe rate of weekly benefits under section 8.1 of the Employment Insurance (Fishing) Regulations shall be calculated using the highest of the following earnings:in the case of an initial claim for benefits under subsection 8(1) of those Regulations,if applicable, the earnings that would be used to calculate the fisher’s rate of weekly benefits,the earnings that were used to calculate the fisher’s rate of weekly benefits for the benefit period that was established for the fisher under subsection 8(1) of those Regulations during the period beginning on September 29, 2019 and ending on June 20, 2020, andthe earnings that were used to calculate the fisher’s rate of weekly benefits for the benefit period that was established for the fisher under subsection 8(1) of those Regulations during the period beginning on September 30, 2018 and ending on June 15, 2019; andin the case of an initial claim for benefits made on or after March 28, 2021 under subsection 8(6) of those Regulations,if applicable, the earnings that would be used to calculate the fisher’s rate of weekly benefits,the earnings that were used to calculate the fisher’s rate of weekly benefits for the benefit period that was established for the fisher under subsection 8(6) of those Regulations during the period beginning on March 29, 2020 and ending on December 19, 2020, andthe earnings that were used to calculate the fisher’s rate of weekly benefits for the benefit period that was established for the fisher under subsection 8(6) of those Regulations during the period beginning on March 31, 2019 and ending on December 21, 2019.Benefit periodA fisher may have a benefit period established once under paragraph (1)(a) and once under paragraph (1)(b).SOR/2020-208, s. 7
Qualifying periodFor the purposes of the Employment Insurance (Fishing) Regulations, the earnings determined under subsection 153.1923(1) are the insurable earnings for the qualifying period.SOR/2020-208, s. 7
Access to special benefitsDespite subsection 12(1) of the Employment Insurance (Fishing) Regulations, an insured person who is not qualified to receive benefits under section 7 and who is claiming special benefits qualifies to receive the special benefits if the person has at least $2,500 of insurable earnings from employment as a fisher in their qualifying period.SOR/2020-208, s. 7
Deductions from Benefits
Exclusions from earningsThe following are to be excluded from the earnings referred to in section 35 of the Employment Insurance Regulations:any pay or earnings referred to in subsection 36(8), (9) or (19) of those Regulations ifthe claimant’s benefit period begins on or after September 27, 2020, orthe pay or earnings are declared to the Commission on or after September 27, 2020 and would otherwise have been allocated under section 36 of those Regulations to a week beginning on or after September 27, 2020; andany of the following portions of payments that are paid to a claimant as an insured person for the first week for which benefits are payable, if their waiting period has been waived under subsection 153.191(1):the portion of any payments referred to in subsection 37(1) of those Regulations that does not exceed 95% of the claimant’s normal weekly earnings from the employment to which the payments relate, anddespite paragraph 38(1)(a) of those Regulations, the portion of any payments referred to in subsection 38(1) of those Regulations that does not exceed the claimant’s normal weekly earnings from the employment to which the payments relate.SOR/2020-173, s. 6SOR/2020-187, s. 1SOR/2020-187, s. 4
Disqualification and Disentitlement
Definition of employmentDespite paragraph 29(a), for the purposes of sections 30 to 33, employment refers to any employment of the claimantwithin their qualifying period, but no earlier than 12 weeks before the Sunday referred to in paragraph 10(1)(a); orwithin their benefit period.SOR/2020-187, s. 1
Claim Procedure
InformationDespite paragraph 51(a), the Commission may, but is not required to, give the claimant and the employer the opportunity referred to in that paragraph.SOR/2020-187, s. 1
Cessation of Effect
September 25, 2021 or repealSubject to subsections (2) and (3), this Part ceases to apply on the earlier of September 25, 2021 and the day on which Interim Order No. 8 Amending the Employment Insurance Act (Facilitated Access to Benefits) is repealed.ExceptionSection 153.19 ceases to apply on the earlier of October 31, 2020 and the day on which Interim Order No. 8 Amending the Employment Insurance Act (Facilitated Access to Benefits) is repealed.ExceptionSections 153.1922 to 153.1924 cease to apply on December 18, 2021.SOR/2020-187, s. 12021, c. 23, s. 327
Temporary Measures
Weekly insurable earningsDespite subsection 14(2), the weekly insurable earnings of a claimant whose benefit period begins during the period beginning on September 26, 2021 and ending on November 20, 2021 are deemed to be the greater ofthe claimant’s insurable earnings in the calculation period referred to in subsection 14(4), divided by the number of weeks in that period in which they had insurable earnings, and$545.Self-employed personsDespite subsection 152.16(1), if a self-employed person’s benefit period begins during the period beginning on September 26, 2021 and ending on November 20, 2021 and the result obtained by dividing the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) by 52 is less than $545, the result is deemed to be $545.FishersDespite paragraph 8.1(a) of the Employment Insurance (Fishing) Regulations, the weekly insurable earnings of a fisher whose benefit period begins during the period beginning on September 26, 2021 and ending on November 20, 2021 are deemed to be the greater of the amount determined under that paragraph and $545.2021, c. 23, s. 328
Repeals, Transitional Provisions, Related and Conditional Amendments and Coming into ForceRepeals
[Repeals]
Transitional ProvisionsNational Training Act
AllowancesA 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]
Unemployment Insurance Act
Benefit 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
Hours 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]
Estimated 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]
Transitional Regulations
RegulationsThe 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 Force
Coming 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 BenefitsRegional 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; 2016, c. 7, ss. 222, 2232021, c. 23, s. 329(Section 190)Interim Provisions
The 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 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; (prestataire de la première catégorie)minor 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; (prestataire de la deuxième catégorie)
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.TABLERegional 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.TABLERegional 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 BenefitRegional 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
[Repealed, 2017, c. 20, s. 310](paragraph 12(7)(a))Number of Weeks of Benefits Conversion TableNumber of weeks of benefits paid – subparagraph 12(3)(b)(ii)Number of weeks of benefits that would have been paid at a rate of weekly benefits of 55%1122324353647585961061171271381491591610171018111911201221132213231424142515261527162817291730183118321933193420352136213722382239234023412442254325442645264627472748284929502951305230533154315532563357335834593460356135
2017, c. 20, s. 253(Subsection 12(2.3))Table of Weeks of Benefits — Seasonal WorkersRegional Unemployment RateNumber 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 - 45431333537455 - 4892931333537490 - 524283032343638525 - 55926283032343638560 - 5942527293133353739595 - 629232527293133353739630 - 66422242628303234363840665 - 6992022242628303234363840700 - 734192123252729313335373941735 - 769192123252729313335373941770 - 804202224262830323436384042805 - 839202224262830323436384042840 - 874212325272931333537394143875 - 909212325272931333537394143910 - 944222426283032343638404244945 - 979222426283032343638404244980 - 10142325272931333537394143451015 - 10492325272931333537394143451050 - 10842426283032343638404244451085 - 11192426283032343638404244451120 - 11542527293133353739414345451155 - 11892527293133353739414345451190 - 12242628303234363840424445451225 - 12592628303234363840424445451260 - 12942729313335373941434545451295 - 13292729313335373941434545451330 - 13642830323436384042444545451365 - 13992830323436384042444545451400 - 14342931333537394143454545451435 - 14693032343638404244454545451470 - 15043133353739414345454545451505 - 15393234363840424445454545451540 - 15743335373941434545454545451575 - 16093436384042444545454545451610 - 16443537394143454545454545451645 - 16793638404244454545454545451680 - 17143739414345454545454545451715 - 17493840424445454545454545451750 - 17843941434545454545454545451785 - 18194042444545454545454545451820 -414345454545454545454545
2021, c. 23, s. 3302022, c. 10, s. 409(Subparagraph 12(2.3)(a)(ii))Regions for the Purpose of Benefits for Seasonal WorkersInterpretation
The definitions in this section apply in this Schedule.Census Agglomeration for the purposes of section 4 means a census agglomeration within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 1996 and for the purposes of sections 5 and 7 means a census agglomeration within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2011. (agglomération de recensement)Census Division means a census division within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 1996. (division de recensement)Census Metropolitan Area means a census metropolitan area within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 1996. (région métropolitaine de recensement)Census Subdivision for the purposes of sections 4 and 6 means a census subdivision within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 1996 and for the purposes of sections 5 and 7 means a census subdivision within the meaning of the Statistics Canada document entitled Standard Geographical Classification (SGC) 2011. (subdivision de recensement)
RegionsQuebec
The region of Gaspésie — Îles-de-la-Madeleine, consisting of Census Division Nos. 1 to 8 and 98.The region of Central Quebec, consisting ofthose portions of Census Division Nos. 21 and 22 that are not part of the Census Metropolitan Area of Quebec City;those portions of Census Division Nos. 37 and 38 that are not part of the Census Metropolitan Area of Trois-Rivières;those portions of Census Division Nos. 41, 42, 44 and 45 that are not part of the Census Metropolitan Area of Sherbrooke;those portions of Census Division Nos. 52, 60, 75 and 76 that are not part of the Census Metropolitan Area of Montréal;the portion of Census Division No. 82 that is not part of the Census Metropolitan Area of Ottawa — Hull; andCensus Division Nos. 31 to 36, 39, 40, 48, 49, 50, 51, 53, 61, 62, 63, 77, 78, 80 and 90.The region of North Western Quebec, consisting of Census Division Nos. 79, 83 to 89 and 99.The region of Lower Saint Lawrence and North Shore, consisting ofthe portion of Census Division No. 94 that is not part of the Census Metropolitan Area of Chicoutimi — Jonquière; andCensus Division Nos. 9 to 18, 28, 91, 92, 93, 95, 96 and 97.The region of Chicoutimi — Jonquière, consisting of the Census Metropolitan Area of Chicoutimi — Jonquière.
Nova Scotia
The region of Eastern Nova Scotia, consisting ofCensus Division Nos. 13 to 18; andthe portion of Census Division No. 9 that is not part of the Census Metropolitan Area of Halifax.The region of Western Nova Scotia, consisting of Census Division Nos. 1 to 8, 10, 11 and 12.
New Brunswick
The region of Madawaska — Charlotte, consisting ofthe portion of Census Division No. 2 that is not part of the Census Metropolitan Area of Saint John;Census Division Nos. 11, 12 and 13; andCensus Subdivision Nos. 1310004, 1310005, 1310006, 1310007, 1310008, 1310011, 1310012, 1310013, 1310014, 1310016, 1310021, 1310024, 1310025 and 1310054.The region of Restigouche — Albert, consisting ofCensus Division Nos. 8, 9, 14 and 15;Census Subdivision Nos. 1303014 and 1303018;the portion of Census Division No. 4 that is not part of the Census Metropolitan Area of Saint John;the portion of Census Division No. 6 that is not part of the Census Agglomeration of Moncton;Census Subdivision Nos. 1307001, 1307002, 1307004, 1307005, 1307007, 1307008, 1307009, 1307011, 1307012, 1307013, 1307014, 1307016, 1307024, 1307029 and 1307052; andCensus Subdivision Nos. 1310036 and 1310037.
Prince Edward Island
The region of Charlottetown, consisting of the Census Agglomeration of Charlottetown.The region of Prince Edward Island, consisting of all Census Subdivisions that are not part of the Census Agglomeration of Charlottetown.
Newfoundland/Labrador
The region of Newfoundland/Labrador, consisting ofCensus Subdivision Nos. 01557 and 01559 and the portion of Census Division No. 1 that is not part of the Census Metropolitan Area of St. John’s; andCensus Division Nos. 2, 3, 4, 5, 6, 7, 8, 9 and 10.
Yukon
The region of Yukon, consisting of all Census Subdivisions that are not part of the Census Agglomeration of Whitehorse.
2021, c. 23, s. 3302022, c. 5, s. 48RELATED 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. 56
Repeal 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. 122
ApplicationFor 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. 227
Deeming 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. 228
Deeming 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. 229
ApplicationSubsection 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. 7
Subsection 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. 18
AgreementsAgreements 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. 19
Benefit 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. 20
ViolationsFor 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. 4
TransitionalSections 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. 2195
Account 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. 2196
Section 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. 2197
Amounts 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. 2198
Appropriation 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. 2199
Employment 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. 2200
Employment 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. 251
DefinitionsThe following definitions apply in sections 252 to 270.board 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. (conseil arbitral)Pension 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. (Commission d’appel des pensions)Review 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. (tribunal de révision)Social Security Tribunal means the Social Security Tribunal established under section 44 of the Department of Human Resources and Skills Development Act. (Tribunal de la sécurité sociale)umpire means an umpire appointed under Part VI of the Employment Insurance Act, as it read immediately before the coming into force of section 247. (juge-arbitre)
 — 2012, c. 19, s. 252
InformationThe 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. 263
Board 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. 264
UmpiresUmpires 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. 265
Appeals — 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. 266
Appeals — 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. 267
Appeals — 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. 268
Appeals — 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. 269
Request 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. 270
Continued 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. 616
TransitionalSection 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. 32
Illness, 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. 33
Child’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. 456
SurplusAny 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.
 — 2013, c. 35, s. 4
TransitionalParagraphs 10(10)(a) and 152.11(11)(a) of the Employment Insurance Act, as enacted by sections 2 and 3, respectively, do not apply to the benefit period of a claimant or a self-employed person, as the case may be, in respect of any week for which the claimant or the self-employed person was confined in a jail, penitentiary or other similar institution before the coming into force of this Act.
 — 2014, c. 20, s. 250
Illness, injury or quarantineSubsections 18(2) and 152.03(1.1) of the Employment Insurance Act, as enacted by sections 247 and 248, 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 247 and 248 come into force.
 — 2015, c. 36, s. 79
Compassionate care benefitsIf a period referred to in subsection 23.1(4) of the Employment Insurance Act, as it read immediately before January 3, 2016, has begun in respect of a claimant — as defined in subsection 2(1) of that Act — before that day but has not ended, then sections 12 and 23.1 of that Act, as they read on that day, apply to that claimant beginning on that day.Compassionate care benefits — self-employed personsIf a period referred to in subsection 152.06(3) of the Employment Insurance Act, as it read immediately before January 3, 2016, has begun in respect of a self-employed person — as defined in subsection 152.01(1) of that Act — before that day but has not ended, then sections 152.06 and 152.14 of that Act, as they read on that day, apply to that person beginning on that day.
 — 2016, c. 7, s. 225
Provisions continue to applyThe following provisions of the Employment Insurance Act, as those provisions read immediately before July 9, 2017, continue to apply in respect of a claimant, as defined in subsection 2(1) of that Act, whose benefit period, as defined in that subsection 2(1), began before that day and has not ended before that day:the definition long-tenured worker in subsection 2(1);subsections 10(13.1) to (14.1); andsubsections 12(2) to (2.8) and (6).
 — 2016, c. 7, s. 226
Application of provisionsThe following provisions of the Employment Insurance Act, as enacted by subsections 207(3), 209(1) and 210(1) and (3) and section 220, apply only in respect of a claimant, as defined in subsection 2(1) of that Act, whose benefit period, as defined in that subsection 2(1), begins on or after the day fixed by order of the Governor in Council made under subsection 231(3):subsection 2(5);the portion of subsection 7(2) before paragraph (a);the portion of subsection 7.1(1) before the table and subsection 7.1(3); andsubsection 152.07(7).
 — 2016, c. 7, s. 227
Application of provisionsThe following provisions of the Employment Insurance Act, as those provisions read immediately before the day fixed by order of the Governor in Council made under subsection 231(4), continue to apply in respect of a claimant, as defined in subsection 2(1) of that Act, whose benefit period, as defined in that subsection 2(1), began before that day:the definition waiting period in subsection 6(1);section 13;subsection 22(4);the definition waiting period in subsection 152.01(1); andsection 152.15.
 — 2016, c. 7, s. 228
Retroactive regulationsRegulations made by the Canada Employment Insurance Commission under the Employment Insurance Act that, in the opinion of the Commission, are necessary as a result of the amendments made by sections 208, 213, 214, 219 and 221 may, if the regulations so provide, be retroactive and have effect with respect to any period before they are made that begins on or after the day that is fixed by order of the Governor in Council made under subsection 231(4).
 — 2016, c. 7, s. 229
Non-application of subsections 153(3) and (4)Subsections 153(3) and (4) of the Employment Insurance Act do not apply in respect of any regulations made by the Canada Employment Insurance Commission under that Act that, in the opinion of the Commission, are necessary as a result of the amendments made by subsection 207(3) and sections 209, 210, 216, 220 and 230.
 — 2017, c. 20, s. 254
Birth or placement for adoptionThe Employment Insurance Act, as it read immediately before the day on which sections 235 and 245 come into force, continues to apply to a claimant for the purpose of paying benefits under section 23 or 152.05 of that Act in respect of a child or children who are, before that day, born or placed with the claimant for the purpose of adoption.
 — 2017, c. 20, s. 255
Critically ill childThe Employment Insurance Act, as it read immediately before the day on which sections 237 and 247 come into force, continues to apply to a claimant for the purpose of paying benefits under section 23.2 or 152.061 of that Act if the period referred to in subsection 23.2(3) or 152.061(3), as the case may be, of that Act begins before that day.
 — 2017, c. 20, s. 256
Critically ill adultSections 23.3 and 152.062 of the Employment Insurance Act, as enacted by sections 238 and 248, respectively, apply to a claimant for any benefit periodthat begins on or after the day on which sections 238 and 248 come into force; orthat has not ended before that day, but only for weeks of benefits that begin on or after that day.
 — 2018, c. 12, s. 292
Words and expressionsWords and expressions used in sections 293 to 295 have the same meaning as in the Employment Insurance Act.Definition of RegulationsIn sections 293 to 295, Regulations means the Employment Insurance Regulations as they read on August 11, 2018.
 — 2018, c. 12, s. 293
Claimants eligible to make electionA claimant who was eligible to make an election under subsection 77.991(2) of the Regulations in respect of a benefit period and who did not, before August 12, 2018, make such an election, may, after August 11, 2018, make an election under subsection (2) in respect of that benefit period ifthe last notification of payment or non-payment of benefits in respect of that benefit period is issued to the claimant after July 13, 2018; andthe claimant receives earnings during one or more weeks of unemployment included in that benefit period and makes a claim for benefits for at least one of those weeks.ElectionA claimant to whom this section applies may elect, in respect of earnings received during all weeks of unemployment that fall in the benefit period referred to in subsection (1), to have deducted from benefits the amount, if any, of the earnings that exceeds the following instead of the amount described in subsection 19(2) of the Employment Insurance Act:$75, if the claimant’s rate of weekly benefits is less than $188; or40% of the claimant’s rate of weekly benefits, if that rate is $188 or more.Requirement to inform CommissionA claimant must inform the Commission of their election, if any, in respect of earnings received during all weeks of unemployment included in the benefit period not later than the 30th day after the day on which the last notification of payment or non-payment of benefits in respect of one or more weeks of unemployment included in that benefit period is issued to the claimant. The election is irrevocable.Late electionIf a claimant informs the Commission of their election after the day on which the deadline expires, the election is considered to have been made by that deadline if the claimant shows that there was good cause for the delay throughout the period that begins on the day on which the deadline expired and that ends on the day on which the claimant informs the Commission of their election.No reconsideration of decisionA decision of the Commission in respect of any matter related to an election, including the failure to make an election, is not subject to reconsideration under section 112 of the Employment Insurance Act.
 — 2018, c. 12, s. 294
Election made before August 12, 2018An election that is made before August 12, 2018 under subsection 77.991(2) of the Regulations in respect of a benefit period is deemed to apply to earnings received during all weeks of unemployment that are included in the portion of the benefit period that falls in the period that begins on August 12, 2018 and that ends on August 14, 2021.
 — 2018, c. 12, s. 295
Claimants eligible to make electionThis section applies toa claimant who made an election under section 77.98 of the Regulations in respect of a benefit period, if the last notification of payment or non-payment of benefits in respect of that benefit period was issued to them after August 6, 2016;a claimant who made an election under subsection 77.991(2) of the Regulations; anda claimant who makes an election under section 293.ElectionA claimant to whom this section applies may elect, in respect of earnings received during all weeks of unemployment before August 15, 2021 that fall in a benefit period established after August 11, 2018 but before August 15, 2021, to have deducted from benefits the amount, if any, of the earnings that exceeds the following instead of the amount described in subsection 19(2) or 152.18(2), as the case may be, of the Employment Insurance Act:$75, if the claimant’s rate of weekly benefits is less than $188; or40% of the claimant’s rate of weekly benefits, if that rate is $188 or more.Requirement to inform CommissionA claimant must inform the Commission of their election, if any, in respect of earnings received during all weeks of unemployment included in a given benefit period not later than the 30th day after the day on which the last notification of payment or non-payment of benefits in respect of one or more weeks of unemployment included in that benefit period is issued to the claimant or February 19, 2022, whichever is earlier. The election is irrevocable.Late electionIf a claimant informs the Commission of their election after the day on which the deadline expires, the election is considered to have been made by that deadline if the claimant shows that there was good cause for the delay throughout the period that begins on the day on which the deadline expired and that ends on the day on which the claimant informs the Commission of their election.No reconsideration of decisionA decision of the Commission in respect of any matter related to an election, including the failure to make an election, is not subject to reconsideration under section 112 of the Employment Insurance Act.
 — 2018, c. 27, s. 307
Birth or placement for adoptionThe Employment Insurance Act, as it read immediately before the day on which this section comes into force, continues to apply to a claimant for the purpose of paying benefits under section 23 or 152.‍05 of that Act in respect of a child or children who are, before that day, born or placed with the claimant for the purpose of adoption.
 — 2020, c. 5, s. 60
Transitional provisionSection 58, as it read immediately before the day fixed under section 61, continues to apply in respect of any claimant whose benefit period begins before that day.
 — SOR/2020-61, s. 2
The provisions of Part VIII.4 of the Employment Insurance Act apply despite any other provision of that Act or any of its regulations.
 — SOR/2020-88, s. 5
For greater certainty, this Interim Order applies despite any provision of the Employment Insurance Act or any of its regulations.
 — SOR/2020-89, s. 4
For greater certainty, this Interim Order applies despite any provision of the Employment Insurance Act or any of its regulations.
 — SOR/2020-95, s. 3
For greater certainty, this Interim Order applies despite any provision of the Employment Insurance Act or any of its regulations.
 — SOR/2020-141, s. 3
For greater certainty, this Interim Order applies despite any provision of the Employment Insurance Act or any of its regulations.
 — SOR/2020-169, s. 7
For greater certainty, this Interim Order applies despite any provision of the Employment Insurance Act or any of its regulations.
 — SOR/2020-173, s. 7
For greater certainty, this Interim Order applies despite any provision of the Employment Insurance Act or any of its regulations.
 — SOR/2020-187, s. 5
For greater certainty, this Interim Order applies despite any provision of the Employment Insurance Act or any of its regulations.
 — SOR/2020-188, s. 7
For greater certainty, this Interim Order applies despite any provision of the Employment Insurance Act or any of its regulations.
 — SOR/2020-208, s. 8
For greater certainty, this Interim Order applies despite any provision of the Employment Insurance Act or any of its regulations.
 — 2021, c. 23, s. 331
Words and expressionsWords and expressions used in sections 332 to 336 have the same meaning as in the Employment Insurance Act.
 — 2021, c. 23, s. 332
Continued application — before September 26, 2021The following provisions of the Employment Insurance Act, as they read immediately before September 26, 2021, continue to apply in respect of an insured person or a claimant, as the case may be, whose benefit period begins before that day:the definitions major attachment claimant and minor attachment claimant in subsection 6(1);subsection 7(2);subsection 7.1(1);subsection 12(8);subsection 21(1);subsections 22(1), (2) and (5);subsections 23(1), (1.3), (4), (4.1), (5) and (6);subsection 23.1(2);subsection 23.2(1);subsection 23.3(1);subsection 28(7);paragraph 29(a);subsections 30(1) and (4) to (7);section 51; andSchedule I.
 — 2021, c. 23, s. 333
Continued application — Part VIII.5Part VIII.5 of the Employment Insurance Act, as it read immediately before September 26, 2021, continues to apply in respect of an insured person or claimant, as the case may be, whose benefit period begins during the period beginning on September 27, 2020 and ending on September 25, 2021.
 — 2021, c. 23, s. 334
Suspension of operationThe operation of Part VIII.1 of the Employment Insurance Act and any regulations made under that Part is suspended during the period beginning on September 26, 2021 and ending on September 24, 2022.Continued application of suspensionThe operation of Part VIII.1 of the Employment Insurance Act and any regulations made under that Part continues to be suspended in respect of an insured person or a claimant, as the case may be, whose benefit period begins during the period referred to in subsection (1).
 — 2021, c. 23, s. 335
Continued application — before September 25, 2022The following provisions of the Employment Insurance Act, as they read immediately before September 25, 2022, continue to apply in respect of an insured person or a claimant, as the case may be, whose benefit period begins during the period beginning on September 26, 2021 and ending on September 24, 2022:subsection 6(1);subsection 7(2);subsection 7.1(1);subsection 12(8);section 21;subsections 22(1), (2) and (5);subsections 23(1), (1.3), (4), (4.1), (5) and (6);subsection 23.1(2);subsection 23.2(1);subsection 23.3(1);section 28;paragraph 29(a);section 30;section 51; andSchedule I.
 — 2021, c. 23, s. 336
Illness, injury or quarantineParagraphs 12(3)(c) and 152.14(1)(c) of the Employment Insurance Act, as amended by subsection 307(2) and section 323, respectively, apply in respect of a claimant for any benefit period that begins on or after the day on which subsection 307(2) and section 323 come into force.
 — 2022, c. 10, s. 406
Agreements or arrangementsThe Employment Insurance Act, as it read immediately before the day on which this Division comes into force, continues to apply to agreements or arrangements entered into under Part II of that Act that are in force on that day.
 — 2022, c. 10, s. 411
Continued application — before September 25, 2022Schedule V to the Employment Insurance Act, as it read immediately before September 25, 2022, continues to apply in respect of a claimant whose benefit period, as those terms are defined in subsection 2(1) of that Act, begins before September 25, 2022.
 — 2023, c. 26, s. 664
DefinitionsThe following definitions apply in this section and sections 665 to 678.Appeal Division means the Appeal Division of the Tribunal. (division d’appel)Board of Appeal means the Employment Insurance Board of Appeal established under section 43.01 of the Department of Employment and Social Development Act. (Conseil d’appel)Employment Insurance Section means the Employment Insurance Section of the General Division. (section de l’assurance-emploi)General Division means, except for the purposes of subsections 665(2) and 667(2), the General Division referred to in section 44 of the Department of Employment and Social Development Act, as it reads on the day on which this section comes into force. (division générale)Tribunal means the Social Security Tribunal established under section 44 of the Department of Employment and Social Development Act. (Tribunal)
 — 2023, c. 26, s. 676
Section 241 of Budget Implementation Act, 2021, No. 1Section 241 of the Budget Implementation Act, 2021, No. 1 does not apply in respect of a decision in relation to the Employment Insurance Act under section 66 of the Department of Employment and Social Development Act, as it read immediately before the day on which Division 20 of the Budget Implementation Act, 2021, No. 1 comes into force, or in respect of an application under that section 66 in relation to the Employment Insurance Act that is ongoing immediately before the day on which section 634 comes into force.Section 66 of Department of Employment and Social Development ActAny matter relating to a decision or an application referred to in subsection (1) is to be dealt with in accordance with section 66 of the Department of Employment and Social Development Act, as it read immediately before the day on which Division 20 of the Budget Implementation Act, 2021, No. 1 comes into force.
AMENDMENTS NOT IN FORCE — 2000, c. 12, s. 107(1.1), as amended by 2017, c. 20, s. 257(2)
Subsection 23(2) of the Act is replaced by the following: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.
 — 2009, c. 33, s. 34
2000, 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.
 — 2023, c. 26, ss. 663(2), (4)
Subsection 114(1) of the Act is replaced by the following:
Payment of benefit pending appealIf a claim for benefits is allowed by the Employment Insurance Board of Appeal established under section 43.01 of the Department of Employment and Social Development Act, benefits are payable in accordance with the decision of the Employment Insurance Board of Appeal even though an appeal is pending, and any benefits paid under this section after the decision of the Employment Insurance Board of Appeal 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.
Paragraph 114(2)(a) of the Act is replaced by the following:if 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 Employment Insurance Board of Appeal was given and on the ground that the claimant ought to be disentitled under section 36; and
 — 2023, c. 26, s. 677
Employment Insurance ActSubsections 114(1) and (2) of the Employment Insurance Act, as those subsections read on the day on which section 634 comes into force, continue to apply in relation to a claim for benefits that is allowed by the General Division before the day on which section 635 comes into force.
 — 2024, c. 15, s. 342
Section 10 of the Employment Insurance Act is amended by adding the following after subsection (11):Extension of benefit period — placement or arrival delayedIf the placement or arrival of the child or children referred to in subsection 22.1(1) is delayed, the benefit period is extended by the number of weeks during which the placement or arrival is delayed.Paragraph 10(13.01)(c) of the Act is replaced by the following:benefits were not paid for any reason mentioned in paragraph 12(3)(a), (a.1), (c), (d), (e) or (f).
 — 2024, c. 15, s. 343
Subsection 12(3) of the Act is amended by adding the following after paragraph (a):because the claimant is carrying out the responsibilities described in subsection 22.1(1) is 15;Subsection 12(4) of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after that paragraph:for carrying out the responsibilities described in subsection 22.1(1) in relation to the placement of one or more children for the purpose of adoption as a result of a single placement or the arrival of one or more new-born children as a result of a single pregnancy is 15; and
 — 2024, c. 15, s. 344
Subsection 18(2) of the Act is replaced by the following:ExceptionA claimant to whom benefits are payable under any of sections 22.1 to 23.3 is not disentitled under paragraph (1)(b) for failing to prove that they would have been available for work were it not for the illness, injury or quarantine.
 — 2024, c. 15, s. 345
The Act is amended by adding the following after section 22:
Benefit for responsibilities related to child’s placement or arrivalDespite section 18, but subject to this section, benefits are payable to a major attachment claimant for carrying out responsibilities related tothe placement with the claimant of one or more children for the purpose of adoption under the laws governing adoption in the province in which the claimant resides; orthe arrival of one or more new-born children of the claimant into the claimant’s care, in the case where the person who will be giving or gave birth to the child or children is not, or is not intended to be, a parent of the child or children.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 the earlier offive weeks before the week in which the placement of the child or children with the claimant for the purpose of adoption is expected or the new-born child or children of the claimant are expected to arrive into the claimant’s care, andthe week in which the child or children are actually placed with the claimant for the purpose of adoption or the new-born child or children of the claimant actually arrive into the claimant’s care; andthat ends 17 weeks after the week in which the child or children are actually placed with the claimant for the purpose of adoption or the new-born child or children of the claimant actually arrive into the claimant’s care.Limitation — delay of placement or arrivalIf the placement or arrival of the child or children referred to in subsection (1) is delayed, the period referred to in subsection (2) must not, subject to any extension under subsection (4), exceed 52 weeks after the week in which the placement or arrival was expected.Extension of period — children in hospitalIf the child or children referred to in subsection (1) are hospitalized during the period that begins the week referred to in subparagraph (2)(a)(ii) and that ends 17 weeks after that week, the period referred to in subsection (2) is extended by the number of weeks during which the child or children are hospitalized.Limitation — children in hospitalThe extended period shall end no later than 52 weeks after the week referred to in subparagraph (2)(a)(ii).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.Application of section 18For the purposes of section 13, the provisions of section 18 do not apply to the week that immediately precedes the period described in subsection (2).Division of weeks of benefitsIf two major attachment claimants each make a claim for benefits under this section — or if one major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.041 — in respect of the same child or children, the weeks of benefits payable under this section, under section 152.041 or under both those sections may be divided between them up to a maximum of 15. 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 child or children, a major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.041, the total number of weeks of benefits payable under this section and section 152.041 that may be divided between them may not exceed 15.Deferral of waiting periodA major attachment 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, otherwise than under this section, ifthe claimant has already made a claim for benefits under this section in respect of the same child or children and has served the waiting period;another major attachment claimant has made a claim for benefits under this section in respect of the same child or children and that other claimant has served or is serving their waiting period;another major attachment claimant is making a claim for benefits under this section in respect of the same child or children 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 this section and an individual makes a claim under section 152.041 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 their waiting period deferred in accordance with section 152.041.
 — 2024, c. 15, s. 346
Paragraph 23(3.21)(c) of the Act is replaced by the following:benefits were not paid for any reason mentioned in paragraph 12(3)(a), (a.1), (c), (d), (e) or (f).The portion of subsection 23(5) of the Act before paragraph (d) is replaced by the following:Deferral of waiting periodA major attachment 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, otherwise than under this section or section 22 or 22.1, ifthe claimant has already made a claim for benefits under this section or section 22 or 22.1 in respect of the same child or children and has served the waiting period;another major attachment claimant has made a claim for benefits under this section or section 22 or 22.1 in respect of the same child or children and that other claimant has served or is serving their waiting period;another major attachment claimant is making a claim for benefits under this section or section 22 or 22.1 in respect of the same child or children at the same time as the claimant and that other claimant elects to serve the waiting period; orThe portion of subsection 23(6) of the Act before paragraph (a) is replaced by the following:ExceptionIf a major attachment claimant makes a claim under this section or section 22 or 22.1 and an individual makes a claim under section 152.04, 152.041 or 152.05 in respect of the same child or children and one of them has served or elected to serve their waiting period, thenParagraph 23(6)(b) of the Act is replaced by the following:if the individual is not the one who served or elected to serve the waiting period, that claimant may have their waiting period deferred in accordance with section 152.041 or 152.05, as the case may be.
 — 2024, c. 15, s. 347
Paragraph 54(f.7) of the Act is replaced by the following:prescribing rules for the purposes of subsections 22.1(8), 23(4), 23.1(9), 23.2(8), 23.3(6), 152.041(8), 152.05(12), 152.06(7), 152.061(8) and 152.062(6);
 — 2024, c. 15, s. 348
Paragraph 69(1)(a) of the Act is replaced by the following:the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, responsibilities related to a child’s placement or arrival, child care, compassionate care, a child’s critical illness or an adult’s critical illness under a plan that covers insured persons employed by the employer, other than one established under a provincial law, would have the effect of reducing the special benefits payable to the insured persons; andSubsection 69(2) of the Act is replaced by the following: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, responsibilities related to a child’s placement or arrival, child care, compassionate care, a child’s critical illness or an adult’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.
 — 2024, c. 15, s. 349
Subsection 152.03(1.1) of the Act is replaced by the following:ExceptionA self-employed person to whom benefits are payable under any of sections 152.041 to 152.062 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.
 — 2024, c. 15, s. 350
The Act is amended by adding the following after section 152.04:
Benefit for responsibilities related to child’s placement or arrivalSubject to this Part, benefits are payable to a self-employed person for carrying out responsibilities related tothe placement with the self-employed person of one or more children for the purpose of adoption under the laws governing adoption in the province in which the person resides; orthe arrival of one or more new-born children of the self-employed person into the self-employed person’s care, in the case where the person who will be giving or gave birth to the child or children is not, or is not intended to be, a parent of the child or children.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 the earlier offive weeks before the week in which the placement of the child or children with the self-employed person for the purpose of adoption is expected or the new-born child or children of the self-employed person are expected to arrive into the self-employed person’s care, andthe week in which the child or children are actually placed with the self-employed person for the purpose of adoption or the new-born child or children of the self-employed person actually arrive into the self-employed person’s care; andthat ends 17 weeks after the week in which the child or children are actually placed with the self-employed person for the purpose of adoption or the new-born child or children of the self-employed person actually arrive into the self-employed person’s care.Limitation — delay of placement or arrivalIf the placement or arrival of the child or children referred to in subsection (1) is delayed, the period referred to in subsection (2) must not, subject to any extension under subsection (4), exceed 52 weeks after the week in which the placement or arrival was expected.Extension of period — children in hospitalIf the child or children referred to in subsection (1) are hospitalized during the period that begins the week referred to in subparagraph (2)(a)(ii) and that ends 17 weeks after that week, the period referred to in subsection (2) is extended by the number of weeks during which the child or children are hospitalized.Limitation — children in hospitalThe extended period shall end no later than 52 weeks after the week referred to in subparagraph (2)(a)(ii).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 self-employed 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.PresumptionWith regard to serving the waiting period under section 152.15, the week that immediately precedes the period described in subsection (2) is deemed to be a week that is included in that period.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 another person makes a claim for benefits under section 22.1 — in respect of the same child or children, the weeks of benefits payable under this section, under section 22.1 or under both those sections may be divided between them up to a maximum of 15. 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 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 22.1, the total number of weeks of benefits payable under this section and section 22.1 that may be divided between them may not exceed 15.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, otherwise than under this section, ifthe self-employed person has already made a claim for benefits under 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 this section in respect of the same child or children and that other self-employed person has served or is serving their waiting period;another self-employed person is making a claim for benefits under 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 section and an another person makes a claim under section 22.1 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 22.1 is not the one who served or elected to serve the waiting period, the person may have their waiting period deferred in accordance with section 22.1.
 — 2024, c. 15, s. 351
Subsection 152.05(5.1) of the Act is replaced by the following:Extension of period — reason mentioned in paragraph 152.14(1)(b)If, during a self-employed person’s benefit period, benefits were not paid for any reason mentioned in paragraph 152.14(1)(a), (a.1), (c), (d), (e) or (f) and benefits were paid to the person for the reason mentioned in paragraph 152.14(1)(b) in the case where the applicable maximum number of weeks is established under subparagraph 152.14(1)(b)(ii), the period referred to in subsection (2) is extended by 26 weeks so that benefits may be paid up to that maximum number of weeks.The portion of subsection 152.05(14) of the Act before paragraph (d) is replaced by the following: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, otherwise than under this section or section 152.04 or 152.041, ifthe self-employed person has already made a claim for benefits under this section or section 152.04 or 152.041 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 this section or section 152.04 or 152.041 in respect of the same child or children and that other self-employed person has served or is serving their waiting period;another self-employed person is making a claim for benefits under this section or section 152.04 or 152.041 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 portion of subsection 152.05(15) of the Act before paragraph (a) is replaced by the following:ExceptionIf a self-employed person makes a claim under this section or section 152.04 or 152.041 and another person makes a claim under section 22, 22.1 or 23 in respect of the same child or children and one of them has served or elected to serve their waiting period, thenParagraph 152.05(15)(b) of the Act is replaced by the following:if the person making the claim under section 22, 22.1 or 23 is not the one who served or elected to serve the waiting period, the person may have their waiting period deferred in accordance with section 22.1 or 23, as the case may be.
 — 2024, c. 15, s. 352
Subsection 152.09(2) of the Act is amended by adding the following after paragraph (a):carrying out the responsibilities described in subsection 152.041(1);
 — 2024, c. 15, s. 353
Section 152.11 of the Act is amended by adding the following after subsection (12):Extension of benefit period — placement or arrival delayedIf the placement or arrival of the child or children referred to in subsection 152.041(1) is delayed, the benefit period is extended by the number of weeks during which the placement or arrival is delayed.Subsection 152.11(14.1) of the Act is replaced by the following:Extension of benefit period — reason mentioned in paragraph 152.14(1)(b)If, during a self-employed person’s benefit period, benefits were not paid for any reason mentioned in paragraph 152.14(1)(a), (a.1), (c), (d), (e) or (f), and benefits were paid to the person for the reason mentioned in paragraph 152.14(1)(b) in the case where the applicable maximum number of weeks is established under subparagraph 152.14(1)(b)(ii), the benefit period is extended by 26 weeks so that benefits may be paid up to that maximum number of weeks.
 — 2024, c. 15, s. 354
Subsection 152.14(1) of the Act is amended by adding the following after paragraph (a):because the self-employed person is carrying out the responsibilities described in subsection 152.041(1) is 15;Subsection 152.14(2) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (a) with the following:for carrying out the responsibilities described in subsection 152.041(1) in relation to the placement of one or more children for the purpose of adoption as a result of a single placement or the arrival of one or more new-born children as a result of a single pregnancy is 15; and
 — 2024, c. 15, s. 355
Benefit for responsibilities related to child’s placement or arrivalThe Employment Insurance Act, as it read immediately before the day on which sections 345 and 350 come into force, continues to apply to a claimant for the purpose of paying benefits under that Act in respect of a child or children who have, before that day,been placed with the claimant for the purpose of adoption under the laws governing adoption in the province in which the claimant resides; orarrived into the care of the claimant.
 — 2026, c. 22, ss. 38(1), (3), (4)
The portion of paragraph 12(2.3)(a) of the French version of the Employment Insurance Act before subparagraph (i) is replaced by the following:les conditions ci-après sont remplies :Subparagraph 12(2.3)(a)(ii) of the Act is replaced by the following:on the date on which the benefit period is established, the claimant is ordinarily resident in a region established by regulation and prescribed for the purpose of this subparagraph,Subsection 12(2.3) of the Act is amended by striking out “or” at the end of paragraph (a) and by repealing paragraph (b).
 — 2026, c. 22, s. 39
The portion of paragraph 12(2.3)(a) of the French version of the Employment Insurance Act before subparagraph (i) is replaced by the following:les conditions ci-après sont remplies :Subparagraph 12(2.3)(a)(ii) of the Act is replaced by the following:on the date on which the benefit period is established, the claimant is ordinarily resident in a region established by regulation and prescribed for the purpose of this subparagraph,Subsection 12(2.3) of the Act is amended by striking out “or” at the end of paragraph (a) and by repealing paragraph (b).
2026, c. 222026-06-182023, c. 262026-04-012024, c. 172024-06-202023, c. 262023-06-222021, c. 232022-12-182021, c. 232022-09-252022, c. 102022-09-252022, c. 102022-06-232022, c. 52022-06-092021, c. 232021-09-26