<?xml version="1.0"?><Regulation lims:pit-date="2026-04-01" hasPreviousVersion="true" lims:lastAmendedDate="2026-04-01" lims:current-date="2026-04-28" lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520249" lims:id="1520249" gazette-part="I" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520250" lims:id="1520250"><InstrumentNumber>SOR/2025-74</InstrumentNumber><RegistrationDate><Date><YYYY>2025</YYYY><MM>03</MM><DD>06</DD></Date></RegistrationDate><ConsolidationDate><Date><YYYY>2026</YYYY><MM>4</MM><DD>29</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520251" lims:id="1520251"><XRefExternal reference-type="act" link="H-5.7">DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOPMENT ACT</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520252" lims:id="1520252">Employment Insurance Board of Appeal Regulations</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>2025-277</OrderNumber><Date><YYYY>2025</YYYY><MM>03</MM><DD>05</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520253" lims:id="1520253"><Provision lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520254" lims:id="1520254" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>The Canada Employment Insurance Commission makes the annexed <XRefExternal reference-type="regulation" link="SOR-2025-74">Employment Insurance Board of Appeal Regulations</XRefExternal> under section 68.2<FootnoteRef idref="fn_81000-2-5492_hq_1724688637">a</FootnoteRef> of the <XRefExternal reference-type="act" link="H-5.7">Department of Employment and Social Development Act</XRefExternal><FootnoteRef idref="fn_81000-2-5492_hq_1724688663">b</FootnoteRef> and paragraph 114(2)(b)<FootnoteRef idref="fn_81000-2-5492_hq_1724688671">c</FootnoteRef> of the <XRefExternal reference-type="act" link="E-5.6">Employment Insurance Act</XRefExternal><FootnoteRef idref="fn_81000-2-5492_hq_1724688679">d</FootnoteRef>.</Text><Footnote id="fn_81000-2-5492_hq_1724688637" placement="page" status="official"><Label>a</Label><Text>S.C. 2023, c. 26, s. 654</Text></Footnote><Footnote id="fn_81000-2-5492_hq_1724688663" placement="page" status="official"><Label>b</Label><Text>S.C. 2005, c. 34; S.C. 2013, c. 40, s. 205</Text></Footnote><Footnote id="fn_81000-2-5492_hq_1724688671" placement="page" status="official"><Label>c</Label><Text>S.C. 2012, c. 19, s. 247</Text></Footnote><Footnote id="fn_81000-2-5492_hq_1724688679" placement="page" status="official"><Label>d</Label><Text>S.C. 1996, c. 23</Text></Footnote></Provision><Provision lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520255" lims:id="1520255" format-ref="indent-0-0" language-align="yes" list-item="no" topmarginspacing="12"><Text>Ottawa, February 21, 2025</Text></Provision><Provision lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520256" lims:id="1520256" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>Her Excellency the Governor General in Council, on the recommendation of the Minister of Employment and Social Development, under section 68.2<FootnoteRef idref="fn_81000-2-5492_hq_1724688637">a</FootnoteRef> of the <XRefExternal reference-type="act" link="H-5.7">Department of Employment and Social Development Act</XRefExternal><FootnoteRef idref="fn_81000-2-5492_hq_1724688663">b</FootnoteRef> and paragraph 114(2)(b)<FootnoteRef idref="fn_81000-2-5492_hq_1724688671">c</FootnoteRef> of the <XRefExternal reference-type="act" link="E-5.6">Employment Insurance Act</XRefExternal><FootnoteRef idref="fn_81000-2-5492_hq_1724688679">d</FootnoteRef>, approves the annexed <XRefExternal reference-type="regulation" link="SOR-2025-74">Employment Insurance Board of Appeal Regulations</XRefExternal> made by the Canada Employment Insurance Commission.</Text></Provision></Order><Body lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520257" lims:id="1520257"><Heading lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520258" lims:id="1520258" level="1"><TitleText>Interpretation</TitleText></Heading><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520259" lims:id="1520259"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520260" lims:id="1520260">Definitions</MarginalNote><Label>1</Label><Text>The following definitions apply in these Regulations.</Text><Definition lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520261" lims:id="1520261" generate-in-text="no"><Text><DefinedTermEn>Act</DefinedTermEn> means the <XRefExternal reference-type="act" link="H-5.7">Department of Employment and Social Development Act</XRefExternal>. (<DefinedTermFr>Loi</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520262" lims:id="1520262" generate-in-text="no"><Text><DefinedTermEn>appellant</DefinedTermEn> means any person who is the subject of a reconsideration decision of the Commission, or the employer of the claimant who is the subject of such a decision, who appeals that decision under section 113 of the <XRefExternal reference-type="act" link="E-5.6">Employment Insurance Act</XRefExternal>. (<DefinedTermFr>appelant</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520263" lims:id="1520263" generate-in-text="no"><Text><DefinedTermEn>claimant</DefinedTermEn> has the same meaning as in subsection 2(1) of the <XRefExternal reference-type="act" link="E-5.6">Employment Insurance Act</XRefExternal>. (<DefinedTermFr>prestataire</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520264" lims:id="1520264" generate-in-text="no"><Text><DefinedTermEn>employer</DefinedTermEn> has the same meaning as in subsection 2(1) of the <XRefExternal reference-type="act" link="E-5.6">Employment Insurance Act</XRefExternal>. (<DefinedTermFr>employeur</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520265" lims:id="1520265" generate-in-text="no"><Text><DefinedTermEn>party</DefinedTermEn> means an appellant, the Commission or any person added to the appeal under section <XRefInternal>16</XRefInternal>. (<DefinedTermFr>partie</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520266" lims:id="1520266" generate-in-text="no"><Text><DefinedTermEn>reconsideration decision</DefinedTermEn> means a decision made by the Commission under section 112 of the <XRefExternal reference-type="act" link="E-5.6">Employment Insurance Act</XRefExternal>, including a decision in relation to further time to make a reconsideration request. (<DefinedTermFr>décision de révision</DefinedTermFr>)</Text></Definition></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520267" lims:id="1520267"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520268" lims:id="1520268">General principle</MarginalNote><Label>2</Label><Text>These Regulations must be interpreted and applied in a manner that ensures that the appeal process is as simple and efficient as the principles of natural justice allow.</Text></Section><Heading lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520269" lims:id="1520269" level="1"><TitleText>General Provisions</TitleText></Heading><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520270" lims:id="1520270"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520271" lims:id="1520271">Application</MarginalNote><Label>3</Label><Text>These Regulations apply to appeals made under section 113 of the <XRefExternal reference-type="act">Employment Insurance Act.</XRefExternal></Text></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520272" lims:id="1520272"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520273" lims:id="1520273">Matters not covered by Regulations</MarginalNote><Label>4</Label><Text>The procedure applicable to any matter that arises in the context of an appeal that is not covered by these Regulations must be determined by the Board of Appeal by analogy to these Regulations, to the extent that the principles of natural justice allow.</Text></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520274" lims:id="1520274"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520275" lims:id="1520275">Participation of parties in appeal process</MarginalNote><Label>5</Label><Text>Parties are required to comply with the Board of Appeal’s directions, to respect its deadlines and to communicate with it as required.</Text></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520276" lims:id="1520276"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520277" lims:id="1520277">Communications</MarginalNote><Label>6</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520278" lims:id="1520278"><Label>(1)</Label><Text>Unless otherwise specified in these Regulations, communications between the Board of Appeal and parties, other than the filing of documents, can be done by mail, courier, telephone or electronic means.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520279" lims:id="1520279"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520280" lims:id="1520280">Contact information on file</MarginalNote><Label>(2)</Label><Text>The Board of Appeal must use the contact information in the appeal record when it contacts or sends documents to a party.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520281" lims:id="1520281"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520282" lims:id="1520282">Changes to contact information</MarginalNote><Label>(3)</Label><Text>Parties must notify the Board of Appeal of any changes to their contact information as soon as feasible.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520283" lims:id="1520283"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520284" lims:id="1520284">Failure to contact party</MarginalNote><Label>(4)</Label><Text>To the extent that the principles of natural justice allow, the Board of Appeal may continue the appeal process without providing further notice to a party if it fails to contact them using the contact information provided.</Text></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520285" lims:id="1520285"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520286" lims:id="1520286">Language of appeal</MarginalNote><Label>7</Label><Text>An appellant must choose to have the appeal heard in English or French, and any other party may participate in the appeal in the official language of their choice.</Text></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520287" lims:id="1520287"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520288" lims:id="1520288">Interpretation services</MarginalNote><Label>8</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520289" lims:id="1520289"><Label>(1)</Label><Text>The Board of Appeal must provide, to the extent possible, interpretation services for a hearing if requested by a party.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520290" lims:id="1520290"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520291" lims:id="1520291">Request</MarginalNote><Label>(2)</Label><Text>A party who makes such a request must do so in writing as soon as feasible.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520292" lims:id="1520292"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520293" lims:id="1520293">External interpretation services</MarginalNote><Label>(3)</Label><Text>A party may be accompanied, at their own expense, by their own interpreter.</Text></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520294" lims:id="1520294"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520295" lims:id="1520295">Accommodation measures</MarginalNote><Label>9</Label><Text>A party who has made a request for accommodation must, to the extent possible, be accommodated by the Board of Appeal so that they may fully participate in the appeal.</Text></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520296" lims:id="1520296"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520297" lims:id="1520297">Reimbursement and compensation</MarginalNote><Label>10</Label><Text>For the purposes of section 43.15 of the Act, any party other than the Commission may be reimbursed for their expenses or receive an allowance under that section if</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520298" lims:id="1520298"><Label>(a)</Label><Text>the party must travel in excess of 100 km from the postal address in the appeal record to reach the hearing location; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520299" lims:id="1520299"><Label>(b)</Label><Text>a request is made by the party in writing and is approved by the Executive Head of the Board of Appeal before the hearing date.</Text></Paragraph></Section><Heading lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520300" lims:id="1520300" level="1"><TitleText>Members of the Board of Appeal</TitleText></Heading><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520301" lims:id="1520301"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520302" lims:id="1520302">Members assigned to regions</MarginalNote><Label>11</Label><Text>For the purposes of subsection 43.04(5) of the Act, the regions to which members of the Board of Appeal are to be assigned are those that are listed in column 2 of the schedule to these Regulations.</Text></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520303" lims:id="1520303"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520304" lims:id="1520304">Quorum</MarginalNote><Label>12</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520305" lims:id="1520305"><Label>(1)</Label><Text>The quorum of a panel referred to in subsection 43.05(1) of the Act is two members, one of whom is the presiding member.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520306" lims:id="1520306"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520307" lims:id="1520307">Absence of member</MarginalNote><Label>(2)</Label><Text>A hearing may take place in the absence of a member of the panel who becomes unable to act if the quorum is maintained and if consent is provided by the appellant and any person added to the appeal under section <XRefInternal>16</XRefInternal>.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520308" lims:id="1520308"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520309" lims:id="1520309">Casting vote</MarginalNote><Label>(3)</Label><Text>The presiding member has a casting vote in a decision made in the circumstances described in subsection (2).</Text></Subsection></Section><Heading lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520310" lims:id="1520310" level="1"><TitleText>Appeal to the Board of Appeal</TitleText></Heading><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520311" lims:id="1520311"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520312" lims:id="1520312">Notice of appeal</MarginalNote><Label>13</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520313" lims:id="1520313"><Label>(1)</Label><Text>To appeal a reconsideration decision, an appellant may file a notice of appeal with the Board of Appeal</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520314" lims:id="1520314"><Label>(a)</Label><Text>in person, at a Service Canada office;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520315" lims:id="1520315"><Label>(b)</Label><Text>by mail or courier, using the postal address set out on the Board of Appeal’s website; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520316" lims:id="1520316"><Label>(c)</Label><Text>electronically, using the electronic filing procedure set out on the Board of Appeal’s website.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520317" lims:id="1520317"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520318" lims:id="1520318">Claimant</MarginalNote><Label>(2)</Label><Text>A notice of appeal filed by a claimant must include</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520319" lims:id="1520319"><Label>(a)</Label><Text>their full name, postal address and, if applicable, telephone number and email address; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520320" lims:id="1520320"><Label>(b)</Label><Text>their social insurance number or the identifying number indicated on the reconsideration decision being appealed.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520321" lims:id="1520321"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520322" lims:id="1520322">Employer</MarginalNote><Label>(3)</Label><Text>A notice of appeal filed by an employer must include</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520323" lims:id="1520323"><Label>(a)</Label><Text>the full name, postal address and, if applicable, telephone number and email address of the contact person for their business;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520324" lims:id="1520324"><Label>(b)</Label><Text>the business name;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520325" lims:id="1520325"><Label>(c)</Label><Text>the business number assigned to them by the Canada Revenue Agency; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520326" lims:id="1520326"><Label>(d)</Label><Text>the identifying number indicated on the reconsideration decision being appealed.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520327" lims:id="1520327"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520328" lims:id="1520328">Presumed date of filing notice of appeal</MarginalNote><Label>(4)</Label><Text>A notice of appeal is presumed to be filed</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520329" lims:id="1520329"><Label>(a)</Label><Text>if filed in person, on the date indicated by the date received stamp applied to the document by Service Canada;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520330" lims:id="1520330"><Label>(b)</Label><Text>if filed by ordinary mail, on the date indicated by the date received stamp applied to the document by the Board of Appeal;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520331" lims:id="1520331"><Label>(c)</Label><Text>if filed by registered mail or courier, on the date recorded on the delivery confirmation receipt; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520332" lims:id="1520332"><Label>(d)</Label><Text>if filed electronically, on the date and at the time indicated by the Board of Appeal’s electronic system.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520333" lims:id="1520333" change="off"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520334" lims:id="1520334">Confirming receipt of the notice of appeal</MarginalNote><Label>(5)</Label><Text>The Board of Appeal must notify the appellant as soon as feasible after it receives their notice of appeal.</Text></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520335" lims:id="1520335"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520336" lims:id="1520336">Notifying the Commission</MarginalNote><Label>14</Label><Text>The Board of Appeal must notify the Commission as soon as feasible after receiving a notice of appeal.</Text></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520337" lims:id="1520337"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520338" lims:id="1520338">Documents to be filed by Commission</MarginalNote><Label>15</Label><Text>Within seven business days after the day on which the Commission is notified of the notice of appeal, or within any additional time granted by the Board of Appeal, the Commission must file the following with the Board of Appeal:</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520339" lims:id="1520339"><Label>(a)</Label><Text>a copy of the request for reconsideration made under section 112 of the <XRefExternal reference-type="act" link="E-5.6">Employment Insurance Act</XRefExternal>;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520340" lims:id="1520340"><Label>(b)</Label><Text>a copy of the reconsideration decision being appealed;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520341" lims:id="1520341"><Label>(c)</Label><Text>a document that sets out its arguments, if any; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520342" lims:id="1520342"><Label>(d)</Label><Text>all other relevant documents in its possession.</Text></Paragraph></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520343" lims:id="1520343"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520344" lims:id="1520344">Added parties</MarginalNote><Label>16</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520345" lims:id="1520345"><Label>(1)</Label><Text>When a notice of appeal is received by the Board of Appeal, it must add the following persons to the appeal and notify them:</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520346" lims:id="1520346"><Label>(a)</Label><Text>any claimant who has a direct interest in the reconsideration decision, if the appellant is an employer; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520347" lims:id="1520347"><Label>(b)</Label><Text>any employer, if they were notified by the Commission of the reconsideration decision being appealed.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520348" lims:id="1520348"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520349" lims:id="1520349">Other parties</MarginalNote><Label>(2)</Label><Text>The Board of Appeal may, on its own initiative or on request, add any other employer to an appeal.</Text></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520350" lims:id="1520350"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520351" lims:id="1520351">Late appeal</MarginalNote><Label>17</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520352" lims:id="1520352"><Label>(1)</Label><Text>An appellant who files a notice of appeal after the period prescribed in subsection 43.11(1) of the Act must provide reasons for the late notice.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520353" lims:id="1520353"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520354" lims:id="1520354">Additional information</MarginalNote><Label>(2)</Label><Text>The regional coordinator of the Board of Appeal may ask the appellant to provide any additional information about their notice of appeal.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520355" lims:id="1520355"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520356" lims:id="1520356">Added parties</MarginalNote><Label>(3)</Label><Text>If a notice of appeal filed under subsection (1) is accepted, the Board of Appeal</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520357" lims:id="1520357"><Label>(a)</Label><Text>must add the persons referred to in subsection <XRefInternal>16</XRefInternal>(1) to the appeal;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520358" lims:id="1520358"><Label>(b)</Label><Text>may add an employer referred to in subsection <XRefInternal>16</XRefInternal>(2) to the appeal; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520359" lims:id="1520359"><Label>(c)</Label><Text>must notify any person who is added to the appeal.</Text></Paragraph></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520360" lims:id="1520360"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520361" lims:id="1520361">Joining appeals</MarginalNote><Label>18</Label><Text>The Board of Appeal may join two or more appeals together if</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520362" lims:id="1520362" change="off"><Label>(a)</Label><Text>the appeals raise a common question; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520363" lims:id="1520363" change="off"><Label>(b)</Label><Text>joining the appeals is not unfair to the parties.</Text></Paragraph></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520364" lims:id="1520364"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520365" lims:id="1520365">Single notice of appeal</MarginalNote><Label>19</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520366" lims:id="1520366"><Label>(1)</Label><Text>A single notice of appeal may be filed on behalf of a group of appellants if the appeal involves a common question that the Commission has dealt with in a reconsideration decision that has been made with respect to each of the appellants.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520367" lims:id="1520367"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520368" lims:id="1520368">Content</MarginalNote><Label>(2)</Label><Text>The notice of appeal must</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520369" lims:id="1520369"><Label>(a)</Label><Text>indicate a single reconsideration decision to be the subject of the appeal, the outcome of which will be binding on all parties;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520370" lims:id="1520370"><Label>(b)</Label><Text>indicate the representative of the group of appellants; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520371" lims:id="1520371"><Label>(c)</Label><Text>be accompanied by a document that contains</Text><Subparagraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520372" lims:id="1520372"><Label>(i)</Label><Text>each appellant’s full name, social insurance number and identification number of their reconsideration decision, and</Text></Subparagraph><Subparagraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520373" lims:id="1520373"><Label>(ii)</Label><Text>each appellant’s signed consent to be part of the group.</Text></Subparagraph></Paragraph></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520374" lims:id="1520374"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520375" lims:id="1520375">Written arguments</MarginalNote><Label>20</Label><Text>Any party who wishes to file written arguments with the Board of Appeal must do so before the scheduled hearing date.</Text></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520376" lims:id="1520376"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520377" lims:id="1520377">Late filing of evidence</MarginalNote><Label>21</Label><Text>The Board of Appeal must not consider any evidence filed after the hearing unless</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520378" lims:id="1520378"><Label>(a)</Label><Text>it requests that the evidence be filed; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520379" lims:id="1520379"><Label>(b)</Label><Text>a party requests it at the hearing and the Board of Appeal accepts that request and sets a date for the filing of the evidence.</Text></Paragraph></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520380" lims:id="1520380"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520381" lims:id="1520381">Information from Commission</MarginalNote><Label>22</Label><Text>At any time before the Board of Appeal gives a decision on the appeal, the panel may seek additional information relevant to the appeal from the Commission.</Text></Section><Heading lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520382" lims:id="1520382" level="1"><TitleText>Documents</TitleText></Heading><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520383" lims:id="1520383"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520384" lims:id="1520384">How to file documents</MarginalNote><Label>23</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520385" lims:id="1520385"><Label>(1)</Label><Text>A party who files any document with the Board of Appeal that is required to be filed under the Act, other than a notice of appeal, or any document in support of their position must do so</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520386" lims:id="1520386"><Label>(a)</Label><Text>by mail or courier, using the postal address set out on the Board of Appeal’s website; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520387" lims:id="1520387"><Label>(b)</Label><Text>electronically, using the electronic filing procedure set out on the Board of Appeal’s website.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520388" lims:id="1520388"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520389" lims:id="1520389">Presumed date of filing</MarginalNote><Label>(2)</Label><Text>Any document filed with the Board of Appeal under subsection (1) is presumed to be filed</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520390" lims:id="1520390"><Label>(a)</Label><Text>if filed by ordinary mail, on the date indicated by the date received stamp applied to the document by the Board of Appeal;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520391" lims:id="1520391"><Label>(b)</Label><Text>if filed by registered mail or courier, on the date recorded on the delivery confirmation receipt; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520392" lims:id="1520392"><Label>(c)</Label><Text>if filed electronically, on the date and at the time indicated by the Board of Appeal’s electronic system.</Text></Paragraph></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520393" lims:id="1520393"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520394" lims:id="1520394">Filing and sending documents</MarginalNote><Label>24</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520395" lims:id="1520395"><Label>(1)</Label><Text>The Board of Appeal must add any document filed with it by a party to the appeal record and send a copy of it to the other parties to the appeal as soon as feasible unless it is a duplicate of a document previously filed and sent.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520396" lims:id="1520396"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520397" lims:id="1520397">Presumed date of reception of documents</MarginalNote><Label>(2)</Label><Text>A party is presumed to have received any document sent by the Board of Appeal under subsection (1) if the document is</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520398" lims:id="1520398"><Label>(a)</Label><Text>sent by ordinary mail, on the 10th day after the day on which it is mailed;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520399" lims:id="1520399"><Label>(b)</Label><Text>sent by registered mail or courier, on the date recorded on the delivery confirmation receipt; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520400" lims:id="1520400"><Label>(c)</Label><Text>sent electronically, on the business day following the day on which the document was sent.</Text></Paragraph></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520401" lims:id="1520401"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520402" lims:id="1520402">Electronic documents</MarginalNote><Label>25</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520403" lims:id="1520403"><Label>(1)</Label><Text>Any electronic document filed with or produced by the Board of Appeal is considered to be the original version of the document.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520404" lims:id="1520404"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520405" lims:id="1520405">Making, providing and certifying copies</MarginalNote><Label>(2)</Label><Text>The Board of Appeal may, with regard to any document that is filed with it, do any of the following:</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520406" lims:id="1520406"><Label>(a)</Label><Text>make an electronic copy that becomes the original document;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520407" lims:id="1520407"><Label>(b)</Label><Text>provide an electronic copy;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520408" lims:id="1520408"><Label>(c)</Label><Text>certify an electronic copy as a true copy.</Text></Paragraph></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520409" lims:id="1520409"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520410" lims:id="1520410">Documents not in English or French</MarginalNote><Label>26</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520411" lims:id="1520411"><Label>(1)</Label><Text>A party who files a document with the Board of Appeal that is not in English or French must</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520412" lims:id="1520412"><Label>(a)</Label><Text>have the document translated into English or French; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520413" lims:id="1520413"><Label>(b)</Label><Text>file the translated document with the original document.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520414" lims:id="1520414"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520415" lims:id="1520415">Information to be filed with the translation</MarginalNote><Label>(2)</Label><Text>The following information must be filed with the translated document:</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520416" lims:id="1520416"><Label>(a)</Label><Text>the translator’s full name, postal address and, if applicable, their telephone number and email address; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520417" lims:id="1520417"><Label>(b)</Label><Text>a statement from the translator that the translation is accurate.</Text></Paragraph></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520418" lims:id="1520418"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520419" lims:id="1520419">Request for translation of documents</MarginalNote><Label>27</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520420" lims:id="1520420"><Label>(1)</Label><Text>If the Commission files a document with the Board of Appeal that is not in a party’s chosen language for the appeal and that did not originate from that party, that party may request the Board of Appeal to provide them with a translation of the document in that language.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520421" lims:id="1520421"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520422" lims:id="1520422">Commission to file translated documents</MarginalNote><Label>(2)</Label><Text>After a request is made under subsection (1), the Commission must have the document translated and file the translated document with the Board of Appeal.</Text></Subsection></Section><Heading lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520423" lims:id="1520423" level="1"><TitleText>Hearing</TitleText></Heading><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520424" lims:id="1520424"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520425" lims:id="1520425">Notice of hearing</MarginalNote><Label>28</Label><Text>The Board of Appeal must send a notice of hearing to all the parties</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520426" lims:id="1520426"><Label>(a)</Label><Text>if a notice of appeal is filed within the period prescribed in subsection 43.11(1) of the Act, as soon as feasible after receiving the documents referred to in section <XRefInternal>15</XRefInternal>; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520427" lims:id="1520427"><Label>(b)</Label><Text>if a notice of appeal is filed after that period and if the Board of Appeal decides to hear the appeal, as soon as feasible after making that decision.</Text></Paragraph></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520428" lims:id="1520428"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520429" lims:id="1520429">Region of appellant for hearing</MarginalNote><Label>29</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520430" lims:id="1520430"><Label>(1)</Label><Text>For the purposes of subsection 43.16(1) of the Act, an appeal is to be heard in the most suitable region listed in column 2 of the schedule to these Regulations, based on the appellant’s postal address in the appeal record.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520431" lims:id="1520431"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520432" lims:id="1520432">Other region for hearing</MarginalNote><Label>(2)</Label><Text>However, the Executive Head of the Board of Appeal may authorize that an appeal be heard in a region other than the region referred to in subsection (1) in any of the following circumstances:</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520433" lims:id="1520433"><Label>(a)</Label><Text>the appeal would not be heard in a timely manner if heard in the region referred to in subsection (1);</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520434" lims:id="1520434"><Label>(b)</Label><Text>hearing the appeal in a different region would facilitate travel of the parties;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520435" lims:id="1520435"><Label>(c)</Label><Text>there is no panel available to hear the appeal in the region referred to in subsection (1);</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520436" lims:id="1520436"><Label>(d)</Label><Text>the appeal deals with a common question that involves appellants who are located, based on their postal addresses in the appeal record, in different regions;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520437" lims:id="1520437"><Label>(e)</Label><Text>the appellant requests it;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520438" lims:id="1520438"><Label>(f)</Label><Text>circumstances other than those included in paragraphs (a) to (e) require the appeal to be heard in a different region to ensure the operational efficiency of the Board of Appeal.</Text></Paragraph></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520439" lims:id="1520439"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520440" lims:id="1520440">Format of hearing</MarginalNote><Label>30</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520441" lims:id="1520441"><Label>(1)</Label><Text>For the purposes of subsection 43.16(2) of the Act, an appeal is to be heard as follows:</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520442" lims:id="1520442"><Label>(a)</Label><Text>if the appellant requests that the hearing be held in person,</Text><Subparagraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520443" lims:id="1520443"><Label>(i)</Label><Text>the appellant is to be heard in person by the panel,</Text></Subparagraph><Subparagraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520444" lims:id="1520444"><Label>(ii)</Label><Text>the other parties may</Text><Clause lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520445" lims:id="1520445"><Label>(A)</Label><Text>attend in person, at their own expense,</Text></Clause><Clause lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520446" lims:id="1520446"><Label>(B)</Label><Text>participate by videoconference or teleconference, or</Text></Clause><Clause lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520447" lims:id="1520447"><Label>(C)</Label><Text>elect not to attend; and</Text></Clause></Subparagraph></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520448" lims:id="1520448"><Label>(b)</Label><Text>if the appellant requests that the hearing be held by videoconference or teleconference, does not wish to attend or be present at the hearing or fails to select a preferred hearing format and cannot be reached in this respect, the parties may</Text><Subparagraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520449" lims:id="1520449"><Label>(i)</Label><Text>participate by videoconference or teleconference, or</Text></Subparagraph><Subparagraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520450" lims:id="1520450"><Label>(ii)</Label><Text>elect not to attend.</Text></Subparagraph></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520451" lims:id="1520451"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520452" lims:id="1520452">Special circumstances</MarginalNote><Label>(2)</Label><Text>Despite subsection (1), if the Board of Appeal determines that an in-person hearing would raise security or health concerns that cannot be prevented or mitigated or would be impractical for operational reasons, the Executive Head of the Board of Appeal may change the format of the hearing and the parties may</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520453" lims:id="1520453"><Label>(a)</Label><Text>participate by videoconference or by teleconference; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520454" lims:id="1520454"><Label>(b)</Label><Text>elect not to attend.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520455" lims:id="1520455"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520456" lims:id="1520456">Absence of party</MarginalNote><Label>(3)</Label><Text>The Board of Appeal may decide to hold a hearing in the absence of a party who was duly notified of the date, time and format of the hearing and who, without prior notice, fails to appear.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520457" lims:id="1520457"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520458" lims:id="1520458">No hearing</MarginalNote><Label>(4)</Label><Text>If the Commission and the appellant are the only parties to the appeal and the Commission concedes the appeal, the Board of Appeal may give a decision based on the appeal record without holding a hearing.</Text></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520459" lims:id="1520459"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520460" lims:id="1520460">Private hearing</MarginalNote><Label>31</Label><Text>For the purposes of subsection 43.16(3) of the Act, the Board of Appeal may, on its own initiative or on request, hold all or part of a hearing in private if it determines that there are no alternative measures that can prevent or mitigate any of the following serious risks that could result from a public hearing:</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520461" lims:id="1520461"><Label>(a)</Label><Text>a serious risk that the disclosure of personal information, such as medical information, would cause undue hardship to a person that outweighs the societal interest that the hearing and appeal record be public;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520462" lims:id="1520462"><Label>(b)</Label><Text>a serious risk to the life, liberty or security of a person;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520463" lims:id="1520463"><Label>(c)</Label><Text>a serious risk to the fairness of the proceeding that outweighs the societal interest that the hearing and appeal record be public; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520464" lims:id="1520464"><Label>(d)</Label><Text>a serious risk to public security.</Text></Paragraph></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520465" lims:id="1520465"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520466" lims:id="1520466">Exclusion of persons from a hearing</MarginalNote><Label>32</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520467" lims:id="1520467"><Label>(1)</Label><Text>The presiding member may exclude any person from a hearing during which oral evidence concerning a circumstance of sexual or other harassment will be given.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520468" lims:id="1520468"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520469" lims:id="1520469">Recording made available</MarginalNote><Label>(2)</Label><Text>Any party who chooses to participate in the hearing and who is excluded under subsection (1) must be provided with a copy of the audio recording of oral evidence given at the hearing and an opportunity to respond to the evidence.</Text></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520470" lims:id="1520470"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520471" lims:id="1520471">Postponing hearing</MarginalNote><Label>33</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520472" lims:id="1520472"><Label>(1)</Label><Text>A party may, as soon as feasible before the scheduled hearing date, request that the Board of Appeal postpone the hearing.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520473" lims:id="1520473"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520474" lims:id="1520474">New hearing date</MarginalNote><Label>(2)</Label><Text>The Board of Appeal may grant a request made under subsection (1) and set a new hearing date without asking the other parties to present arguments, unless the principles of natural justice require it.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520475" lims:id="1520475"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520476" lims:id="1520476">Subsequent request</MarginalNote><Label>(3)</Label><Text>If the Board of Appeal grants a party’s first request under subsection (1), it may not grant a further request by the same party unless it is</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520477" lims:id="1520477"><Label>(a)</Label><Text>filed at least five business days before the new hearing date; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520478" lims:id="1520478"><Label>(b)</Label><Text>justified by exceptional circumstances.</Text></Paragraph></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520479" lims:id="1520479"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520480" lims:id="1520480">Suspension of appeal</MarginalNote><Label>34</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520481" lims:id="1520481"><Label>(1)</Label><Text>The Board of Appeal may suspend an appeal if</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520482" lims:id="1520482"><Label>(a)</Label><Text>one or more proceedings are ongoing before the Board of Appeal or another tribunal that raise issues that are similar to those under appeal or that may have a direct impact on the appeal; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520483" lims:id="1520483"><Label>(b)</Label><Text>it is required by the principles of natural justice.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520484" lims:id="1520484"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520485" lims:id="1520485">Lifting suspension</MarginalNote><Label>(2)</Label><Text>The Board of Appeal must lift the suspension if the reasons for the suspension set out in subsection (1) no longer exist.</Text></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520486" lims:id="1520486"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520487" lims:id="1520487">Abandonment of appeal</MarginalNote><Label>35</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520488" lims:id="1520488"><Label>(1)</Label><Text>If the Board of Appeal determines that an appeal has been abandoned under subsection 43.19(1) of the Act, it must inform the parties and end all proceedings.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520489" lims:id="1520489"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520490" lims:id="1520490">Application to reopen appeal following abandonment</MarginalNote><Label>(2)</Label><Text>An appellant who files an application to reopen an appeal under subsection 43.19(2) of the Act must include</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520491" lims:id="1520491"><Label>(a)</Label><Text>their full name, postal address and, if applicable, telephone number and email address;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520492" lims:id="1520492"><Label>(b)</Label><Text>their social insurance number or the identifying number indicated on the reconsideration decision being appealed or, if the appellant is an employer, the business number assigned to them by the Canada Revenue Agency; and</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520493" lims:id="1520493"><Label>(c)</Label><Text>the reasons for their failure to communicate with the Board of Appeal.</Text></Paragraph></Subsection></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520494" lims:id="1520494"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520495" lims:id="1520495">Withdrawing appeal</MarginalNote><Label>36</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520496" lims:id="1520496"><Label>(1)</Label><Text>An appellant may withdraw their appeal by notifying the Board of Appeal</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520497" lims:id="1520497"><Label>(a)</Label><Text>in writing, anytime before the hearing; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520498" lims:id="1520498"><Label>(b)</Label><Text>orally, anytime during the hearing.</Text></Paragraph></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520499" lims:id="1520499"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520500" lims:id="1520500">Consideration of withdrawal</MarginalNote><Label>(2)</Label><Text>When the Board of Appeal gives a decision under subsection 43.13(1) of the Act, it must take into account a notice of withdrawal filed under paragraph (1)(b).</Text></Subsection></Section><Heading lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520501" lims:id="1520501" level="1"><TitleText>Decision</TitleText></Heading><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520502" lims:id="1520502"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520503" lims:id="1520503">Decision made</MarginalNote><Label>37</Label><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520504" lims:id="1520504"><Label>(1)</Label><Text>The Board of Appeal must give a decision under subsection 43.13(1) of the Act on the day that the hearing concludes.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520505" lims:id="1520505"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520506" lims:id="1520506">Majority decision</MarginalNote><Label>(2)</Label><Text>For a decision to be made, a majority of the panel members who heard the appeal must agree and this majority can be obtained by any combination of the panel members.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520507" lims:id="1520507"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520508" lims:id="1520508">Dissenting opinion</MarginalNote><Label>(3)</Label><Text>The decision must include any dissenting opinion and the reasons for it.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520509" lims:id="1520509"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520510" lims:id="1520510">Signing of decision</MarginalNote><Label>(4)</Label><Text>The decision must contain the written or electronic signature of each panel member who heard the appeal.</Text></Subsection><Subsection lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520511" lims:id="1520511"><MarginalNote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520512" lims:id="1520512">Extension of time to give decision</MarginalNote><Label>(5)</Label><Text>For the purposes of section 43.14 of the Act, the Executive Head of the Board of Appeal may extend the time limit set out in subsection (1) for the following special reasons:</Text><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520513" lims:id="1520513"><Label>(a)</Label><Text>to respect the principles of natural justice;</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520514" lims:id="1520514"><Label>(b)</Label><Text>to consider evidence filed under section <XRefInternal>21</XRefInternal>; or</Text></Paragraph><Paragraph lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520515" lims:id="1520515"><Label>(c)</Label><Text>to allow the proceeding to occur as simply and efficiently as the circumstances and the principles of natural justice allow.</Text></Paragraph></Subsection></Section><Heading lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520516" lims:id="1520516" level="1"><TitleText>Consequential Amendments to the Employment Insurance Regulations</TitleText></Heading><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520517" lims:id="1520517" target="SOR/96-332" type="amending"><Label>38</Label><Text>[Amendments]</Text></Section><Section in-force="no" lims:enacted-date="2025-03-06" lims:fid="1520519" lims:id="1520519" type="amending"><Label>39</Label><Text>[Amendments]</Text></Section><Section lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520521" lims:id="1520521" type="amending"><Label>40</Label><Text>[Amendments]</Text></Section><Section in-force="no" lims:enacted-date="2025-03-06" lims:fid="1520526" lims:id="1520526" type="amending"><Label>41</Label><Text>[Amendments]</Text></Section><Heading lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520531" lims:id="1520531" level="1"><TitleText>Coming into Force</TitleText></Heading><Section lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520532" lims:id="1520532" type="CIF"><MarginalNote lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520533" lims:id="1520533">S.C. 2023, c. 26</MarginalNote><Label><FootnoteRef idref="fn_hq_1744424661">*</FootnoteRef>42</Label><Subsection lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520534" lims:id="1520534" type="CIF"><Label>(1)</Label><Text>Subject to subsection (2), these Regulations come into force on the day on which section 634 of the <XRefExternal reference-type="act">Budget Implementation Act, 2023, No. 1</XRefExternal> comes into force, but if these Regulations are registered after that day, they come into force on the day on which they are registered.</Text></Subsection><Subsection lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520535" lims:id="1520535" type="CIF"><MarginalNote lims:inforce-start-date="2025-03-06" lims:enacted-date="2025-03-06" lims:fid="1520536" lims:id="1520536">S.C. 2023, c. 26</MarginalNote><Label>(2)</Label><Text>Sections 39 and 41 come into force on the day on which section 635 of the <XRefExternal reference-type="act">Budget Implementation Act, 2023, No. 1</XRefExternal> comes into force.</Text></Subsection><Footnote lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1573670" lims:id="1573672" id="fn_hq_1744424661" placement="section" status="editorial"><Label>*</Label><Text>[Note: Regulations, except sections 39 and 41, in force April 1, 2026, <Emphasis style="italic">see</Emphasis> SI/2026-4.]</Text></Footnote></Section></Body><Schedule lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:lastAmendedDate="2026-04-01" lims:fid="1520537" lims:id="1520537" bilingual="no" spanlanguages="no"><ScheduleFormHeading lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520538" lims:id="1520538"><Label>SCHEDULE</Label><OriginatingRef>(Section 11 and subsection 29(1))</OriginatingRef><TitleText>Board of Appeal Regions</TitleText></ScheduleFormHeading><TableGroup lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520539" lims:id="1520539" bilingual="no" pointsize="8" rowbreak="no" spanlanguages="no" topmarginspacing="10"><table lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520540" lims:id="1520540" frame="topbot"><tgroup lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520541" lims:id="1520541" cols="3"><colspec colname="1" colwidth="10.60*" /><colspec colname="3" colwidth="29.90*" /><colspec colname="4" colwidth="29.68*" /><thead lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520542" lims:id="1520542"><row rowsep="1" topdouble="yes"><entry colsep="0" rowsep="0" valign="top" /><entry colsep="0" rowsep="0" valign="top">Column 1</entry><entry colsep="0" rowsep="0" valign="top">Column 2</entry></row><row topdouble="yes"><entry colsep="0">Item</entry><entry colsep="0">Province</entry><entry colsep="0">Regions</entry></row></thead><tbody lims:inforce-start-date="2026-04-01" lims:enacted-date="2025-03-06" lims:fid="1520543" lims:id="1520543"><row height="10pt"><entry colsep="0" rowsep="0">1</entry><entry colsep="0" rowsep="0">Ontario</entry><entry colsep="0" rowsep="0"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>Barrie</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>Hamilton</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(c)</Label><Text>Kitchener</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(d)</Label><Text>Oshawa</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(e)</Label><Text>Ottawa</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(f)</Label><Text>Sudbury</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(g)</Label><Text>Thunder Bay</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(h)</Label><Text>Toronto</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(i)</Label><Text>Windsor</Text></Provision></entry></row><row><entry colsep="0" rowsep="0">2</entry><entry colsep="0" rowsep="0">Quebec</entry><entry colsep="0" rowsep="0"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>Chicoutimi</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>Gaspé</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(c)</Label><Text>Montréal</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(d)</Label><Text>Québec</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(e)</Label><Text>Rouyn-Noranda</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(f)</Label><Text>Sherbrooke</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(g)</Label><Text>Trois-Rivières</Text></Provision></entry></row><row><entry colsep="0" rowsep="0">3</entry><entry colsep="0" rowsep="0">Nova Scotia</entry><entry colsep="0" rowsep="0"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>Halifax</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>New Glasgow</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(c)</Label><Text>Sydney</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(d)</Label><Text>Yarmouth</Text></Provision></entry></row><row rowsep="0"><entry colsep="0" rowsep="0" valign="top">4</entry><entry colsep="0" rowsep="0" valign="top">New Brunswick</entry><entry colname="4" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>Bathurst</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>Fredericton</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(c)</Label><Text>Moncton</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(d)</Label><Text>Saint John</Text></Provision></entry></row><row><entry colsep="0" rowsep="0">5</entry><entry colsep="0" rowsep="0">Manitoba</entry><entry colsep="0" rowsep="0"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>Brandon</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>Winnipeg</Text></Provision></entry></row><row><entry colsep="0" rowsep="0">6</entry><entry colsep="0" rowsep="0">British Columbia</entry><entry colsep="0" rowsep="0"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>Kamloops</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>Kelowna</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(c)</Label><Text>Prince George</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(d)</Label><Text>Vancouver</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(e)</Label><Text>Victoria</Text></Provision></entry></row><row rowsep="0"><entry colname="1" colsep="0" rowsep="0" valign="top">7</entry><entry colname="3" colsep="0" rowsep="0" valign="top">Prince Edward Island</entry><entry colname="4" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Text>Charlottetown</Text></Provision></entry></row><row><entry colsep="0" rowsep="0">8</entry><entry colsep="0" rowsep="0">Saskatchewan</entry><entry colsep="0" rowsep="0"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>Regina</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>Saskatoon</Text></Provision></entry></row><row rowsep="0"><entry colsep="0" rowsep="0" valign="top">9</entry><entry colsep="0" rowsep="0" valign="top">Alberta</entry><entry colname="4" colsep="0" rowsep="0" valign="top"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>Calgary</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>Edmonton</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(c)</Label><Text>Lethbridge</Text></Provision></entry></row><row><entry colsep="0" rowsep="0">10</entry><entry colsep="0" rowsep="0">Newfoundland and Labrador</entry><entry colsep="0" rowsep="0"><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(a)</Label><Text>Corner Brook</Text></Provision><Provision format-ref="indent-1-1" language-align="no" list-item="no"><Label>(b)</Label><Text>St. John’s</Text></Provision></entry></row></tbody></tgroup></table></TableGroup></Schedule><RecentAmendments><Amendment><AmendmentCitation>SOR/2025-74</AmendmentCitation><AmendmentDate>2026-04-01</AmendmentDate></Amendment></RecentAmendments></Regulation>