Order Respecting the Remission of Unemployment Insurance Premiums Paid in Respect of Employment by a Spouse
P.C. 1992-945 1992-05-07
His Excellency the Governor General in Council, considering that the collection of certain unemployment insurance premiums is unjust, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to subsection 23(2.1)Footnote * of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of unemployment insurance premiums paid in respect of employment by a spouse.
Return to footnote *S.C. 1991, c. 24, s. 7(2)
1 This Order may be cited as the Unemployment Insurance Premiums (Spousal Employment) Remission Order.
2 In this Order,
Act means the Unemployment Insurance Act; (Loi)
- employee’s premium
employee’s premium has the same meaning as in the Act; (cotisation ouvrière)
- employer’s premium
employer’s premium has the same meaning as in the Act; (cotisation patronale)
Minister means the Minister of National Revenue; (ministre)
- spousal employment
spousal employment means the employment of an individual by an employer who is
3 Subject to section 5, remission is hereby granted to an individual of an amount equal to the employee’s premium paid by that individual under the Act in respect of spousal employment during the period beginning on March 1, 1978 and ending on August 15, 1988.
4 Subject to section 5, remission is hereby granted to an employer of an amount equal to the employer’s premium paid by the employer under the Act in respect of spousal employment during the period beginning on March 1, 1978 and ending on August 15, 1988.
5 A person shall not receive a remission under section 3 or 4 in respect of an amount that the person received under the Act
- Date modified: