PART IVINSURABLE EARNINGS AND COLLECTION OF PREMIUMS
81. In this Part,
« personne autorisée »
“authorized person” means a person authorized by the Minister for the purposes of this Part;
« juge »
“judge” means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court;
« ministre »
“Minister” means the Minister of National Revenue.
Payment of Premiums
Marginal note:Deduction and payment of premiums
82. (1) Every employer paying remuneration to a person they employ in insurable employment shall
(a) deduct 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; and
(b) remit 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.
Marginal note:Maximum deduction by a particular employer
(2) The 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.
Marginal note:Payment at financial institution
(3) If 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.
Marginal note:Exception — remittance to financial institution
(3.1) For 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.
Marginal note:Liability for failure to deduct
(4) Subject 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.
Marginal note:Subsequent decision
(5) An 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 if
(a) the employer is informed in writing in a ruling under section 90 that the employer is not required to make the deduction,
(b) the ruling is not based on information provided by the employer to the Minister that was incorrect in a material particular, and
(c) it 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.
Marginal note:Deduction from subsequent payment of remuneration
(6) An 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.
Marginal note:Amount deducted deemed received
(7) If 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.
Marginal note:Interest on amounts not remitted
(8) If 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.
Marginal note:Penalty for failure to remit
(9) Every 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 of
(a) subject to paragraph (b), if
(i) the 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,
(ii) the Receiver General receives that amount
(A) no more than three days after it was due, 3% of that amount,
(B) more than three days and no more than five days after it was due, 5% of that amount, or
(C) more than five days and no more than seven days after it was due, 7% of that amount, or
(iii) that amount is not paid or remitted on or before the seventh day after it was due, 10% of that amount; or
(b) 20% 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.
- Date modified: