14. (1) Every person required by sections 11 to 13 to file an information return for a year with the Minister shall supply to each insured person to 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 the person at the person’s latest known address or delivered to the person.

15. (1) Every person who fails to file a return as and when required by this Part is liable to a penalty equal to the greater of $100 and the product obtained when $25 is multiplied by the number of days during which the non-compliance occurs, to a maximum of $2,500.

(2) Every person who fails to comply with section 14 is liable to a penalty equal to the greater of $100 and the product obtained when $25 is multiplied by the number of days during which the non-compliance occurs, to a maximum of $2,500.

16. (1) Where records, books of account, accounts or vouchers of an employer are not kept as required by section 87 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 premiums payable on those insurable earnings 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, that amount may, within three years after the end of the year to which the insurable earnings or employee’s premiums relate, be allocated to a particular insured person to whom it pertains for a pay period based on such evidence as the Minister may, obtain.

17. (1) Where an overpayment of premiums is refunded to a person, other than an employer or purported employer or person deemed to be an employer by these Regulations, or applied to a liability of the person being refunded to Her Majesty in right of Canada, interest to be paid or applied under subsection 96(13) of the Act shall be calculated at the rate prescribed in paragraph 18(2)(b) and for the period that begins on the latest of

• (a) June 15 of the year following the year in respect of which the premiums were paid,

• (b) 45 days after the day on which the application for the refund was received, and

• (c) the day on which the overpayment arose

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

(2) Where an overpayment of premiums is refunded to an employer or purported employer or person deemed by these Regulations to be an employer, or applied to a liability of the employer or purported or deemed employer to Her Majesty in right of Canada, interest to be paid or applied under subsection 96(13) of the Act shall be calculated at the rate prescribed in paragraph 18(2)(b) and for the period that begins on the later of

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

• (b) 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.