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

Marginal note:Debts due Her Majesty

150 All benefit repayments, interest, penalties and other amounts payable by a claimant under this Part and under the provisions of the Income Tax Act as they apply for the purposes of this Part are debts due to Her Majesty and recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by the Income Tax Act.

Marginal note:Communication of information

• 151 (1) Notwithstanding subsection 241(1) of the Income Tax Act, the Minister may communicate, or allow to be communicated, to the Commission, or a person authorized by the Commission, such information obtained under that Act as is necessary for the administration and enforcement of this Part and section 43 of this Act.

• Marginal note:Authorized person

  (2) In relation to any information obtained under subsection (1), a person authorized by the Commission is an official or authorized person within the meaning of subsection 241(10) of the Income Tax Act and is subject to subsections 239(2.2) and 241(1) and (2) of that Act.

Marginal note:Regulations

152 The Minister may, with the approval of the Governor in Council, make regulations

• (a) prescribing anything that by this Part is to be prescribed; and

• (b) generally, to carry out the purposes and provisions of this Part.

PART VII.1Benefits For Self-Employed Persons

Interpretation

Marginal note:Definitions

• 152.01 (1) The following definitions apply in this Part.

  balance-due day

  balance-due day of a self-employed person for a year means

  • (a) if the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, and

  • (b) in any other case, April 30 in the immediately following year. (date d’exigibilité du solde)

  business

  business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment. (entreprise)

  disentitled

  disentitled means not entitled under sections 49, 50, 152.03, 152.15 or 152.2 or under the regulations. (inadmissible)

  family member

  family member[Repealed, 2017, c. 20, s. 242]

  initial claim for benefits

  initial claim for benefits means a claim made for the purpose of establishing a self-employed person’s benefit period. (demande initiale de prestations)

  qualifying period

  qualifying period means the period described in section 152.08. (période de référence)

  self-employed person

  self-employed person means an individual who

  • (a) is or was engaged in a business; or

  • (b) is employed but does not have insurable employment by reason of paragraph 5(2)(b).

  However, individuals to whom regulations made under Part VIII apply, and individuals whose employment is included in insurable employment by a regulation made under paragraph 5(4)(c), are not included in this definition. (travailleur indépendant)

  waiting period

  waiting period means the one week of the benefit period described in section 152.15. (délai de carence)

• Marginal note:Amount of self-employed earnings for a year

  (2) For the purpose of this Part, the amount of the self-employed earnings of a self-employed person for a year is,

  • (a) in the case of a self-employed person who is an individual referred to in paragraph (a) of the definition self-employed person in subsection (1), the amount that is the aggregate of

    • (i) an amount equal to

      • (A) their income for the year, computed under the Income Tax Act, from their businesses, other than a business more than fifty per cent of the gross revenue of which consisted of rent from land or buildings,

      minus

      • (B) all losses, computed under the Income Tax Act, sustained by the self-employed person in the year in carrying on the businesses they are engaged in, and

    • (ii) their income for the year from employment described in paragraph 5(6)(c) that has been excluded from insurable employment by a regulation made under subsection 5(6), as that income is computed under the Income Tax Act;

  • (b) in the case of a self-employed person who is an individual referred to in paragraph (b) of the definition self-employed person in subsection (1), the amount that would have been the person’s insurable earnings for the year had the person’s employment not been excluded from insurable employment; and

  • (c) in the case of a self-employed person who is an individual referred to in both paragraphs (a) and (b), the amount that is the aggregate of the amounts referred to in both those paragraphs.

• Marginal note:Indians

  (3) For the purpose of clause (2)(a)(i)(A), the income of an Indian, as defined in subsection 2(1) of the Indian Act, on a reserve, as defined in that subsection, is to be calculated without reference to paragraph 81(1)(a) of the Income Tax Act.

• Marginal note:Week of unemployment

  (4) For the purpose of this Part, a week of unemployment for a self-employed person is a week of unemployment as defined or determined in accordance with the regulations.

• Marginal note:Rounding off percentages or fractions

  (5) A reference in this Part to an amount equal to a percentage or fraction of earnings or benefits in a period shall be rounded to the nearest multiple of one dollar or, if the amount is equidistant from two multiples of one dollar, to the higher multiple.

Application

Marginal note:Agreement

• 152.02 (1) This Part applies in respect of every self-employed person who is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act who has entered into an agreement with the Commission regarding the application of this Part.

• Marginal note:Term of agreement

  (2) Subject to subsections (4) to (7), the agreements are of indefinite duration.

• Marginal note:Power of Commission

  (3) The Commission may fix the form and the conditions of the agreements.

• Marginal note:Termination of agreement

  (4) An agreement is deemed to be terminated if any of the circumstances set out in the regulations exist. It may also be terminated, by notice given to the Commission in the prescribed form and manner, by the individual who entered into it if the notice is given before any benefits are paid to the individual under this Part or, if benefits have been paid under this Part, if any of the prescribed circumstances exist. It may not be terminated in any other manner or at any other time.

• Marginal note:Date of termination

  (5) If an agreement is deemed to be terminated as a result of circumstances set out in the regulations, the agreement is deemed to be terminated on the prescribed date.

• Marginal note:Date of termination

  (6) If notice is given to terminate an agreement in accordance with subsection (4), the agreement is terminated on December 31 of the year in which the notice is given unless

  • (a) a benefit period is established under this Part for the individual during the period that begins on the date the notice was given and that ends on December 31 of that year, in which case the notice is deemed never to have been given; or

  • (b) the individual withdraws the notice in the prescribed manner before December 31 of the year in which the notice was given.

• Marginal note:Exception

  (7) Despite subsection (6), if the notice is given within 60 days after the agreement was entered into, the agreement is deemed never to have been entered into.