Insurable Earnings and Collection of Premiums Regulations (SOR/97-33)

Regulations are current to 2014-08-05 and last amended on 2014-06-19. Previous Versions

Other Deemed Employers

  •  (1) Where, in any case not coming within any other provision of these Regulations, an insured person works

    • (a) under the general control or direct supervision of, or is paid by, a person other than the insured person’s actual employer, or

    • (b) with the concurrence of a person other than the insured person’s actual employer, on premises or property with respect to which that other person has any rights or privileges under a licence, permit or agreement,

    that other person shall, for the purposes of maintaining records, calculating the insurable earnings of the insured person and paying, deducting and remitting the premiums payable on those insurable earnings under the Act and these Regulations, be deemed to be the employer of the insured person in addition to the actual employer.

  • (2) The amount of any employer’s premium paid by the person who is deemed to be the employer under subsection (1) is recoverable by that person from the actual employer.

  • (3) Where a person who is deemed under these Regulations to be an employer of an insured person fails to pay, deduct or remit the premiums that an employer is required to pay, deduct or remit under the Act or these Regulations, the provisions of Parts IV and VI of the Act shall apply to the person as if the person were the actual employer.

PART IVINFORMATION RETURNS

Filing of Employer’s Returns

  •  (1) Subject to subsection (2), every employer or other person deemed to be an employer by these Regulations who makes a payment of remuneration or other amount or provides board, lodging or any other benefit, the value of which is required under these Regulations to be included in determining insurable earnings of a person employed in insurable employment during a year, shall, without notice or demand therefor, file with the Minister a duly completed information return for that year, in a form authorized by the Minister, on or before the last day of February of the next following year.

  • (2) A person carrying on a business or other activity in respect of which the person employs insured persons in insurable employment shall, within 30 days after the day the person ceases to carry on that business or other activity and without notice or demand therefor, file with the Minister the information return required by subsection (1).

Returns on Demand

 Every person who makes or has made a payment of earnings during a year to a person employed in insurable employment shall on demand by registered letter from the Minister make an information return in a form authorized by the Minister containing the information required therein and shall file the return with the Minister within such reasonable time as may be stipulated in the registered letter.

Legal Representatives and Others

  •  (1) When a person who is required to make an information return under this Part dies without having made the return as required, the return shall be made and filed by the person’s executor, the liquidator of the person’s succession or other legal representative of the person within 90 days after the date of the person’s death and shall be in respect of the year in which the person died or, if the return is required in respect of a year before the year in which the person died, in respect of that year.

  • (2) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee, tutor or committee and every agent, mandatary or other person administering, managing, winding up, controlling or otherwise dealing with the property, business or estate of a person who has not filed a return for a year as required by this Part shall file that return, duly completed, on that person’s behalf.