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

Act current to 2016-09-18 and last amended on 2016-07-03. Previous Versions

Marginal note:Information provided
  •  (1) The Minister shall, on or before July 22 in a year, provide the actuary and the Commission with the following information:

    • (a) 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;

    • (b) 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);

    • (c) 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; and

    • (d) any prescribed information.

  • Marginal note:Regulations

    (2) On 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.
Marginal note:Information provided
  •  (1) The Minister of Finance shall, on or before July 22 in a year, provide the actuary and the Commission with the following information:

    • (a) 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;

    • (b) the amounts forecast under subparagraphs 77.1(a)(i) and (ii) and the total estimated under subparagraph 77.1(a)(iii); and

    • (c) any prescribed information.

  • Marginal note:Regulations

    (2) On 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.
Marginal note:Actuary’s report

 The 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 out

  • (a) the forecast premium rate for the following year and a detailed analysis in support of the forecast;

  • (b) the calculations performed for the purposes of sections 4 and 69;

  • (c) the information provided under section 66.1; and

  • (d) the 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.
Marginal note:Report and summary
  •  (1) The 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.

  • Marginal note:Available to public

    (2) The 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.

  • Marginal note:Tabling in Parliament

    (3) After 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.
Marginal note:Premium rate setting by Governor in Council
  •  (1) On the joint recommendation of the Minister and the Minister of Finance, the Governor in Council may, on or before September 30 in a year,

    • (a) 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; or

    • (b) if the Commission has not set a premium rate under that section by September 14 in the year, set one for the following year.

  • Marginal note:Non-application of subsection 66(7)

    (2) Subsection 66(7) does not apply to the setting of the premium rate under subsection (1).

  • 2013, c. 40, s. 131.
Marginal note:Rounding percentage rates

 If 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.
Marginal note:Publication in Canada Gazette

 As 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.
Marginal note:User Fees Act

 For greater certainty, the User 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.
Marginal note:Employee’s premium

 Subject 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.
Marginal note:Employer’s premium

 Subject 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).

Marginal note:Premium reduction — wage-loss plans
  •  (1) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s premium when

    • (a) the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care, compassionate care or a child’s critical illness under a plan that covers insured persons employed by the employer, other than one established under provincial law, would have the effect of reducing the special benefits payable to the insured persons; and

    • (b) the insured persons will benefit from the reduction of the employer’s premium in an amount at least equal to 5/12 of the reduction.

  • Marginal note:Provincial plans

    (2) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s and employee’s premiums, the premiums under Part VII.1 or all those premiums, when the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care, compassionate care or a child’s critical illness under a provincial law to insured persons, or to self-employed persons, as the case may be, would have the effect of reducing or eliminating the special benefits payable to those insured persons or the benefits payable to those self-employed persons.

  • Marginal note:Included provisions

    (3) The regulations may include provisions

    • (a) prescribing the manner and time for making an application for a premium reduction;

    • (b) 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;

    • (c) 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;

    • (d) prescribing the manner in which insured persons are to benefit from the premium reduction;

    • (e) providing for the making of decisions relating to premium reduction and appeals in cases of dispute;

    • (f) prescribing how the insured earnings of insured persons will be reported by employers to the Canada Revenue Agency; and

    • (g) generally, providing for any other matters necessary for carrying out the purposes and provisions of subsections (1) and (2).

  • Marginal note:Late applications

    (4) If 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.

  • Marginal note:Reconsideration of application

    (5) The 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.

  • Marginal note:Definition

    (6) The 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.

  • Marginal note:Reference

    (7) The 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.

  • 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.
 
Date modified: