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19 These Regulations come into force on January 1, 1997.

• 4 (1) Subject to subsections (2), (3), (3.1), (3.2) and (5), every employer shall remit the employee’s premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the insured person insurable earnings in respect of which those premiums were required to be deducted or paid under the Act and these Regulations.

• (2) Subject to subsection (3),

  • (a) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $25,000 and less than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General

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  • (b) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of each of the following periods in which insurable earnings were paid, namely,

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• (5) Every employer carrying on a business or other activity in respect of which the employer employs one or more insured persons in insurable employment shall, within 7 days after the day the employer ceases to carry on the business or other activity, remit to the Receiver General the employees’ premiums and the employer’s premiums that were required to be deducted or paid in respect of every such person under the Act and these Regulations.

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

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  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.

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• (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.

• 9 (1) Every owner or operator of a business or public authority that employs a person or persons in employment described in paragraph 6(e) of the Employment Insurance Regulations shall, for the purposes of maintaining records, calculating insurable earnings and paying the premiums payable on those insurable earnings under the Act and these Regulations, be deemed to be the employer of every such person whose employment is included in insurable employment under that paragraph.

• (2) Every owner or operator of a business or public authority who is deemed by subsection (1) to be an employer of a person shall, for each week during which the person is employed by the employer in insurable employment, pay and remit to the Receiver General the employee’s premiums and the employer’s premiums in accordance with the Act and these Regulations.

• (3) Where the owner or operator of a business or public authority described in subsection (1) is unable to determine the insurable earnings of a person whose employment in connection with the business or authority is included in insurable employment under paragraph 6(e) of the Employment Insurance Regulations, the insurable earnings of the person for each week during that employment shall be deemed, for the purposes of the Act and for the purposes of these Regulations, to be an amount (rounded to the nearest dollar) equal to 1/78 of the maximum yearly insurable earnings, unless the owner or operator of the business or public authority maintains records that show the number of days on which the person worked in each week, in which case the amount of the person’s insurable earnings for that week shall be deemed to be an amount (rounded to the nearest dollar) equal to the lesser of

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• 8 (1) Every owner or operator of a barbering or hairdressing establishment shall, for the purpose of maintaining records, calculating insurable earnings and paying the premiums payable on those insurable earnings under the Act and these Regulations, be deemed to be the employer of every person whose employment in connection with the establishment is included in insurable employment under paragraph 6(d) of the Employment Insurance Regulations.

• (2) Every owner or operator of a barbering or hairdressing establishment who is deemed by subsection (1) to be an employer of a person shall, for each week in which the person is engaged in insurable employment in the establishment, pay and remit to the Receiver General the employee’s premiums and the employer’s premiums in accordance with the Act and these Regulations.

• (3) Where the owner or operator of a barbering or hairdressing establishment is unable to determine the insurable earnings of a person whose employment in connection with the establishment is included in insurable employment under paragraph 6(d) of the Employment Insurance Regulations, the amount of insurable earnings of the person for each week during that employment shall be deemed, for the purposes of the Act and for the purposes of these Regulations, to be an amount (rounded to the nearest dollar) equal to 1/78 of the maximum yearly insurable earnings, unless the owner or operator of the establishment maintains records that show the number of days on which the person worked in each week, in which case the amount of the person’s insurable earnings for that week shall be deemed to be an amount (rounded to the nearest dollar) equal to the lesser of

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