Employment Insurance Act (S.C. 1996, c. 23)

Marginal note:General penalty for offences

137 Every person who is guilty of an offence under this Act for which no penalty is provided is liable on summary conviction to a fine of not less than $100 and not more than $2,000 or to imprisonment for a term of not more than six months, or to both.

Social Insurance Number

Marginal note:Obligation

138 Every person employed in insurable employment, and every self-employed person in respect of whom Part VII.1 applies, must have a Social Insurance Number that has been assigned to that person under an Act of Parliament.

Marginal note:Change of name

139 When the name of a person to whom a Social Insurance Number has been assigned changes because of marriage or otherwise, the person shall inform the Commission of their new name within 60 days after the day on which the change of name becomes effective, unless they have already so informed another authority empowered to receive that information.

Marginal note:Regulations

140 For the purposes of sections 138 and 139, the Commission may, with the approval of the Governor in Council, make regulations respecting

• (a) applications for a Social Insurance Number;

• (b) the assignment and use of Social Insurance Numbers;

• (c) requirements that must be met by persons who have been assigned Social Insurance Numbers; and

• (d) requirements that must be met by employers.

141 [Repealed, 2012, c. 19, s. 308]

Reports

Marginal note:Reports

142 All reports, recommendations and submissions required to be made to the Governor in Council under this Act, whether by the Commission or otherwise, shall be submitted through the Minister.

143 [Repealed, 2012, c. 19, s. 250]

PART VIIBenefit Repayment

Marginal note:Definitions

144 In this Part,

benefit repayment

benefit repayment means an amount determined under section 145; (remboursement de prestations)

benefits

benefits means benefits under this Act, read without reference to this Part; (prestations)

income

income of a person for a period means the amount that would be their income for the period determined under the Income Tax Act if no amount were

• (a) deductible under paragraphs 60(v.1), (w), (y) and (z) of that Act,

• (b) included in respect of a gain from a disposition of property to which section 79 of that Act applies, or

• (c) included under paragraph 56(1)(q.1) or subsection 56(6) of that Act; (revenu)

Minister

Minister means the Minister of National Revenue; (ministre)

person

person has the meaning given that term in subsection 248(1) of the Income Tax Act; (personne)

taxation year

taxation year means a taxation year within the meaning of the Income Tax Act. (année d’imposition)

Marginal note:Benefit repayment

• 145 (1) If a claimant’s income for a taxation year exceeds 1.25 times the maximum yearly insurable earnings, the claimant shall repay to the Receiver General 30% of the lesser of

  • (a) the total benefits, other than special benefits and benefits under Part VII.1, paid to the claimant in the taxation year, and

  • (b) the amount by which the claimant’s income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings.

• Marginal note:Exception

  (2) Subsection (1) does not apply in respect of a claimant who was paid regular benefits for less than one week in the ten years before the taxation year referred to in that subsection.

• Marginal note:Excluded benefits

  (3) Regular benefits paid for weeks beginning before June 30, 1996 shall not be taken into account when applying subsection (2).

• Marginal note:Time for repayment

  (4) A repayment must be made

  • (a) in the case of a claimant who dies after October in the year and before May in the next year, within six months after the day of death; and

  • (b) in any other case, on or before April 30 in the next year.

• Marginal note:Limitation

  (5) For greater certainty, repayments under this section do not affect the determination under subsection (2) of regular benefits paid to a claimant.

• (6) to (8) [Repealed, 2001, c. 5, s. 11]

Marginal note:Returns

146 If a claimant is required to make a benefit repayment for a taxation year, a return in a form, and containing information, authorized by the Minister shall, without notice or demand, be filed with the Minister as part of the claimant’s return of income under Part I of the Income Tax Act,

• (a) in the case of a claimant who dies after October 31 in the year and before May 1 in the next year, by the claimant’s legal representative within six months after the day of death;

• (b) in the case of any other claimant, on or before the claimant’s filing-due date (as defined in subsection 248(1) of the Income Tax Act) for the year, by that claimant or, if for any reason the claimant is unable to file the return, by their guardian, curator, tutor, committee or other legal representative; or

• (c) if the claimant or their legal representative has not filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.

Marginal note:Estimate of benefit repayment

147 Every claimant or other person required by section 146 to file a return shall, in the return, estimate the amount of benefit repayment payable by them.

Marginal note:Responsible Minister

148 The Minister shall administer and enforce the provisions of this Part.

Marginal note:Application of Income Tax Act provisions

149 For the purposes of this Part, subsections 150(2) and (3), section 152 (except subsections 152(1.1) to (1.3) and (6)), section 158, subsections 159(1) to (3), sections 160 (except paragraph 160(1)(d)) and 160.1, subsections 161(1) and (11), sections 162 to 167, Division J of Part I, sections 220 to 226, subsection 227(10), sections 229, 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply, with such modifications as the circumstances require, except that, in the application of those provisions,

• (a) “Act” shall be read as “Part VII of the Employment Insurance Act”;

• (b) “person” and “taxpayer” shall be read as “claimant”;

• (c) “tax” and “taxes” shall be read as “benefit repayment”;

• (d) “under this Part” shall be read as “under Part VII of the Employment Insurance Act”; and

• (e) paragraph 163(2)(a) of the Income Tax Act shall be read as follows:

  • “(a) the benefit repayment payable by him for the year as determined under section 145 of the Employment Insurance Act;”.