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

Marginal note:Returns

146. If a claimant is required to make a benefit repayment for a taxation year, a return in a form, and containing information, authorized by the Minister shall, without notice or demand, be filed with the Minister as part of the claimant’s return of income under Part I of the Income Tax Act,

• (a) in the case of a claimant who dies after October 31 in the year and before May 1 in the next year, by the claimant’s legal representative within six months after the day of death;

• (b) in the case of any other claimant, on or before the claimant’s filing-due date (as defined in subsection 248(1) of the Income Tax Act) for the year, by that claimant or, if for any reason the claimant is unable to file the return, by their guardian, curator, tutor, committee or other legal representative; or

• (c) if the claimant or their legal representative has not filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.

Marginal note:Estimate of benefit repayment

147. 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

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

Marginal note:Application of Income Tax Act provisions

149. 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;".