Employment Insurance (Fishing) Regulations (SOR/96-445)

6 (1) Where an officer of the Department of National Revenue determines that the records, books of account and documents of an employer of fishers are not, in respect of any of those fishers, sufficiently complete for the purpose of enabling the officer to determine the amount of insurable earnings of the fishers in respect of any period, the amount of the premiums payable and the dates on which they were paid or payable by that employer, the officer shall

• (a) in respect of any fisher for whom the records, books of account and documents are adequate, determine the fisher’s insurable earnings and the premiums payable in accordance with the Act and the provisions of any regulations made under the Act, other than this section; and

• (b) in respect of any fisher for whom the records, books of account and documents are inadequate, estimate the insurable earnings in the manner set out in subsection (2) and determine the premiums payable shall be five per cent of those estimated earnings.

(2) For the purposes of paragraph (1)(b), the officer shall, in respect of any fisher referred to in that paragraph, estimate

• (a) the period during which any catches of that fisher were made;

• (b) the number of fishers involved in any catch; and

• (c) the earnings of the fisher for the period referred to in paragraph (a).

(3) The aggregate earnings of all fishers for a period estimated in accordance with subsection (2) shall not exceed the gross returns from the sale of all the catches made by the fishers during the period.

(4) The officer shall, in determining or estimating pursuant to subsections (1) and (2) the earnings in respect of which premiums are payable, exclude the deductions referred to in subsection 5(3) and any earnings that the officer is satisfied have been paid or are payable to a fisher who is not insured or in respect of whom the records, books of account and documents are adequate.

(5) Notwithstanding subsections (1) and (2), the officer shall, on the first inspection of the records, books of account and documents of an employer, establish the earnings paid or payable in respect of any period to a fisher employed by the employer during the period, on the basis of oral or written information, and determine the insurable earnings and the premiums payable by the employer for the period by applying to the earnings so established the provisions of the Act and any regulations made under the Act, where the employer

• (a) has not previously been sent a request to keep adequate records, books of account and documents;

• (b) agrees to keep adequate records, books of account and documents;

• (c) agrees to make immediate payment of any premiums that the officer, on the basis of any oral or written information, determines are owing; and

• (d) has acted in good faith.