1. These Regulations may be cited as the Unemployment Insurance (Collection of Premiums) Regulations.

• 2. (1) In these Regulations,

  “Act”

  “Act” means the Unemployment Insurance Act; (Loi)

  “Minister”

  “Minister” means the Minister of National Revenue; (ministre)

  “pay period”

  “pay period” means the period in respect of which earnings or other remuneration are paid to or enjoyed by an insured person; (période de paie)

  “pay week”

  “pay week” means a period of seven consecutive days that ends, or any one of two or more such periods that are contiguous, the last of which ends, on the employer's payroll ending date. (semaine de paie)

• (2) For the purposes of Parts II and III of the Act and these Regulations, "employer" includes a person who pays or has paid remuneration or other earnings of an insured person for services performed in insurable employment.

• 3. (1) For the purposes of this Part, a person's earnings from insurable employment means any remuneration, whether wholly or partly pecuniary, received or enjoyed by him, paid to him by his employer in respect of insurable employment except

  • (a) [Repealed, SOR/95-593, s. 2]

  • (b) the value of board, lodging and all other benefits received or enjoyed in a pay period in respect of the employment if no cash remuneration is paid by the employer in respect of the pay period;

  • (c) in the case of a clergyman, the value of lodging received or enjoyed by him in respect of his employment as a clergyman and provided by his diocese, parish or congregation; and

  • (d) any amount excluded as income pursuant to paragraph 6(1)(a) or (b) or subsection 6(6) or (16) of the Income Tax Act.

• (2) For the purposes of subsection (1), where a person receives vocational training while in insurable employment, the remuneration of that person includes any allowance paid through his employer, in addition to the person's remuneration, under a government training plan or by the Department of Veterans Affairs.

• 3.1 (1) Earnings from insurable employment shall be allocated as follows:

  • (a) remuneration, other than the remuneration referred to in subparagraph (b)(i), paid in respect of a pay period shall be allocated to the pay period in respect of which it is paid; and

  • (b) subject to subsection (2),

    • (i) overtime pay, retroactive pay increases, bonuses, gratuities, accumulated sick leave credits, shift premiums, incentive payments, cost of living allowances, separation payments and wages in lieu of notice shall be allocated to the pay period in which they are paid, and

    • (ii) remuneration not paid in respect of a pay period shall be allocated to the pay period in which it is paid.

• (2) Where a person is on unpaid leave, has abandoned his employment or has been dismissed or laid off, the remuneration referred to in paragraph (1)(b) shall be allocated to the last pay period for which regular salary, wages or commissions are paid.