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Employment Insurance Act (S.C. 1996, c. 23)

Act current to 2022-07-13 and last amended on 2022-06-23. Previous Versions

PART VIIBenefit Repayment (continued)

Marginal note:Estimate of benefit repayment

 Every 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.

Marginal note:Responsible Minister

 The Minister shall administer and enforce the provisions of this Part.

Marginal note:Application of Income Tax Act provisions

 For 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,

  • (a) “Act” shall be read as “Part VII of the Employment Insurance Act”;

  • (b) “person” and “taxpayer” shall be read as “claimant”;

  • (c) “tax” and “taxes” shall be read as “benefit repayment”;

  • (d) “under this Part” shall be read as “under Part VII of the Employment Insurance Act”; and

  • (e) paragraph 163(2)(a) of the Income Tax Act shall be read as follows:

    • “(a) the benefit repayment payable by him for the year as determined under section 145 of the Employment Insurance Act;”.

Marginal note:Debts due Her Majesty

 All 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.

Marginal note:Communication of information

  •  (1) Notwithstanding 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.

  • Marginal note:Authorized person

    (2) In 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.

Marginal note:Regulations

 The Minister may, with the approval of the Governor in Council, make regulations

  • (a) prescribing anything that by this Part is to be prescribed; and

  • (b) generally, to carry out the purposes and provisions of this Part.

PART VII.1Benefits For Self-Employed Persons

Interpretation

Marginal note:Definitions

  •  (1) The following definitions apply in this Part.

    balance-due day

    balance-due day of a self-employed person for a year means

    • (a) if 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, and

    • (b) in any other case, April 30 in the immediately following year. (date d’exigibilité du solde)

    business

    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

    disentitled means not entitled under sections 49, 50, 152.03, 152.15 or 152.2 or under the regulations. (inadmissible)

    family member

    family member[Repealed, 2017, c. 20, s. 242]

    initial claim for benefits

    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

    qualifying period means the period described in section 152.08. (période de référence)

    self-employed person

    self-employed person means an individual who

    • (a) is or was engaged in a business; or

    • (b) is 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

    waiting period means the one week of the benefit period described in section 152.15. (délai de carence)

  • Marginal note:Amount of self-employed earnings for a year

    (2) For the purpose of this Part, the amount of the self-employed earnings of a self-employed person for a year is,

    • (a) 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 of

      • (i) an amount equal to

        • (A) their 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,

        minus

        • (B) all 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, and

      • (ii) their 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;

    • (b) 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; and

    • (c) in 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.

  • Marginal note:Indians

    (3) For 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.

  • Marginal note:Week of unemployment

    (4) For 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.

  • Marginal note:Rounding off percentages or fractions

    (5) A 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

Marginal note:Agreement

  •  (1) This 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.

  • Marginal note:Term of agreement

    (2) Subject to subsections (4) to (7), the agreements are of indefinite duration.

  • Marginal note:Power of Commission

    (3) The Commission may fix the form and the conditions of the agreements.

  • Marginal note:Termination of agreement

    (4) An 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.

  • Marginal note:Date of termination

    (5) If 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.

  • Marginal note:Date of termination

    (6) If 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 unless

    • (a) a 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; or

    • (b) the individual withdraws the notice in the prescribed manner before December 31 of the year in which the notice was given.

  • Marginal note:Exception

    (7) Despite 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

Marginal note:Illness, injury or quarantine

  •  (1) Subject 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.

  • Marginal note:Exception

    (1.1) A 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.

  • Marginal note:Limitation

    (2) If 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.

  • Marginal note:Deduction

    (3) Subject 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).

  • Marginal note:Disentitlement

    (4) A 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

Marginal note:Pregnancy

  •  (1) Subject to this Part, benefits are payable to a self-employed person who proves her pregnancy.

  • Marginal note:Weeks for which benefits may be paid

    (2) Subject to section 152.14, benefits are payable to a self-employed person under this section for each week of unemployment in the period

    • (a) that begins the earlier of

      • (i) 12 weeks before the week in which her confinement is expected, and

      • (ii) the week in which her confinement occurs; and

    • (b) that ends 17 weeks after the later of

      • (i) the week in which her confinement is expected, and

      • (ii) the week in which her confinement occurs.

  • Marginal note:Limitation

    (3) When 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.

  • Marginal note:Presumption

    (3.1) With 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.

  • Marginal note:Deductions

    (4) Subject 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).

  • Marginal note:Extension of period

    (5) If 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.

  • Marginal note:Limitation

    (6) The 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

Marginal note:Parental benefits

  •  (1) Subject 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.

  • Marginal note:Election by self-employed person

    (1.1) In 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.

  • Marginal note:Irrevocability of election

    (1.2) The election is irrevocable once benefits are paid under this section or under section 23 in respect of the same child or children.

  • Marginal note:First to elect

    (1.3) If 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.

  • Marginal note:Weeks for which benefits may be paid

    (2) Subject to section 152.14, benefits under this section are payable for each week of unemployment in the period

    • (a) that 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; and

    • (b) that 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.

  • Marginal note:Extension of period — child in hospital

    (3) If 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.

  • Marginal note:Limitation

    (4) No extension under subsection (3) may result in the period being longer than 104 weeks.

  • Marginal note:Extension of period

    (5) If, 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).

  • Marginal note:Extension of period — reason mentioned in paragraph 152.14(1)(b)

    (5.1) 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.

  • Marginal note:Limitation

    (6) An 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).

  • Marginal note:Limitation

    (7) An 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.

  • (8) to (10) [Repealed, 2012, c. 27, s. 22]

  • Marginal note:Limitation

    (11) If 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.

  • Marginal note:Division of weeks of benefits

    (12) If 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.

  • Marginal note:Maximum number of weeks that can be divided

    (13) For greater certainty, if, in respect of the same child or children, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23, the total number of weeks of benefits payable under this section and section 23 that may be divided between them may not exceed

    • (a) 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

    • (b) 69, if that number of weeks is established under subparagraph 152.14(1)(b)(ii) or 12(3)(b)(ii).

  • Marginal note:Maximum number of weeks per claimant

    (13.01) Even 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).

  • Marginal note:Deferral of waiting period

    (14) A 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, if

    • (a) the 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;

    • (b) 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;

    • (c) 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; or

    • (d) the self-employed person or another self-employed person meets the prescribed requirements.

  • Marginal note:Exception

    (15) If 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, then

    • (a) if 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; or

    • (b) if 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.

 
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