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Employment Insurance Act

Version of section 90 from 2003-01-01 to 2005-12-11:

Marginal note:Request for ruling

  •  (1) An employer, an employee, a person claiming to be an employer or an employee or the Commission may request an officer of the Canada Customs and Revenue Agency authorized by the Minister to make a ruling on any of the following questions:

    • (a) whether an employment is insurable;

    • (b) how long an insurable employment lasts, including the dates on which it begins and ends;

    • (c) what is the amount of any insurable earnings;

    • (d) how many hours an insured person has had in insurable employment;

    • (e) whether a premium is payable;

    • (f) what is the amount of a premium payable;

    • (g) who is the employer of an insured person;

    • (h) whether employers are associated employers; and

    • (i) what amount shall be refunded under subsections 96(4) to (10).

  • Marginal note:Time limit

    (2) The 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.

  • Marginal note:Ruling

    (3) The authorized officer shall make the ruling within a reasonable time after receiving the request.

  • Marginal note:Presumption

    (4) Unless a ruling has been requested with respect to an insured person,

    • (a) 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; or

    • (b) an 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
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