Marginal note:Definitions

144. In this Part,

“benefit repayment”

« remboursement de prestations »

“benefit repayment” means an amount determined under section 145;

“benefits”

« prestations »

“benefits” means benefits under this Act, read without reference to this Part;

“income”

« revenu »

“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 were

• (a) deductible under paragraphs 60(v.1), (w), (y) and (z) of that Act,

• (b) included in respect of a gain from a disposition of property to which section 79 of that Act applies, or

• (c) included under paragraph 56(1)(q.1) or subsection 56(6) of that Act;

“Minister”

« ministre »

“Minister” means the Minister of National Revenue;

“person”

« personne »

“person” has the meaning given that term in subsection 248(1) of the Income Tax Act;

“taxation year”

« année d’imposition »

“taxation year” means a taxation year within the meaning of the Income Tax Act.

Marginal note:Benefit repayment

• 145. (1) If 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 of

  • (a) the total benefits, other than special benefits and benefits under Part VII.1, paid to the claimant in the taxation year, and

  • (b) the amount by which the claimant’s income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings.

• Marginal note:Exception

  (2) Subsection (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.

• Marginal note:Excluded benefits

  (3) Regular benefits paid for weeks beginning before June 30, 1996 shall not be taken into account when applying subsection (2).

• Marginal note:Time for repayment

  (4) A repayment must be made

  • (a) in 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; and

  • (b) in any other case, on or before April 30 in the next year.

• Marginal note:Limitation

  (5) For greater certainty, repayments under this section do not affect the determination under subsection (2) of regular benefits paid to a claimant.

• (6) to (8) [Repealed, 2001, c. 5, s. 11]