Employment Insurance Act
Marginal note:Refund of excess premium in respect of self-employed earnings
152.3 (1) If a self-employed person has paid, on account of the premium they are required to pay for a year in respect of their self-employed earnings, an amount in excess of the premium, the Minister of National Revenue
(a) may refund that part of the amount so paid in excess of the premium on mailing the notice of assessment of the premium, without any application having been made for the refund; and
(b) shall make the refund after mailing the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year.
(2) Subsections 96(11) to (13) apply in respect of refunds under subsection (1).
- 2009, c. 33, s. 16
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