• 22. (1) Every person required by section 19 or 21 to file an information return for a year with the Minister shall supply to each insured person in respect of whose premiums the return relates, two copies of the portion of the return relating to that insured person.

• (2) The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the insured person by mail addressed to him at his latest known address or delivered to him in person.

• 23. (1) Every person who failed to file a return as and when required by this Part is liable to a penalty of $10 for each day of default, but not exceeding $250 in the aggregate.

• (2) Every person who fails to comply with section 22 is liable to a penalty of $10 for each day of default, but not exceeding $250 in the aggregate.

• 24. (1) Where records, books of account, vouchers or accounts of an employer are not kept in accordance with section 58 of the Act, or any document related thereto is not kept, an officer of the Department of National Revenue shall determine in accordance with the Act and these Regulations the amount of insurable earnings and the premiums payable thereon in respect of each insured person who is employed in insurable employment by the employer.

• (2) Where an amount of insurable earnings of an insured person or a remitted amount of employee's premiums cannot be allocated to a particular person, those amounts may, within three years after the end of the year to which the employee's premiums or insurable earnings relate, be allocated to a particular insured person to whom they pertain for a pay period based upon such evidence as the Minister may, having regard to all the circumstances, obtain.

25. Where

• (a) an amount in respect of an overpayment of premiums is refunded to a person, other than an employer or purported employer, or applied to a liability of the person to Her Majesty in right of Canada, interest to be paid or applied under subsection 63(6) of the Act shall be calculated at the rate prescribed in paragraph 25.1(2)(b) and for the period that begins on the latest of

  • (i) May 1 of the year following the year in respect of which the premiums were paid,

  • (ii) the day on which the application for the refund was received, and

  • (iii) the day on which the overpayment arose,

  and ends on the day on which the amount is so refunded or applied; and

• (b) an amount in respect of an overpayment of premiums is refunded to an employer or purported employer or applied to a liability of the employer to Her Majesty in right of Canada, interest to be paid or applied under subsection 63(6) of the Act shall be calculated at the rate prescribed in paragraph 25.1(2)(b) and for the period that begins on the later of

  • (i) the day on which the remittance that created the overpayment was received, and

  • (ii) the day on which the remittance that created the overpayment was due to be received,

  and ends on the day the amount is so refunded or applied.