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

Act current to 2019-11-19 and last amended on 2019-06-21. Previous Versions

PART VII.1Benefits For Self-Employed Persons (continued)

Payment of Benefits (continued)

Marginal note:Rate increase — family supplement

  •  (1) The rate of weekly benefits of a self-employed person who has one or more dependent children shall be increased by the amount of a family supplement determined in accordance with the regulations if the person establishes, in the manner that the Commission may direct, that the person meets the prescribed low-income family eligibility criteria.

  • Marginal note:Criteria

    (2) The criteria for low-income family eligibility may include criteria that are the same as or similar to the criteria for receiving a Canada child benefit.

  • Marginal note:Canada child benefit

    (3) For the purposes of subsection (2), a Canada child benefit is a deemed overpayment under subdivision a.1 of Division E of Part I of the Income Tax Act.

  • Marginal note:Maximum increase

    (4) The amount of the increase in the self-employed person’s rate of weekly benefits shall not exceed the prescribed percentage of their amount of self-employed earnings for the year divided by 52 or, if no percentage is prescribed, 25%.

  • Marginal note:Maximum rate of weekly benefits

    (5) The maximum rate of weekly benefits that may be paid under this section is 55% of the maximum yearly insurable earnings, as calculated under section 4, divided by 52.

  • 2009, c. 33, s. 16
  • 2016, c. 12, s. 86

Marginal note:Earnings in waiting period

  •  (1) If a self-employed person has earnings during their waiting period, an amount not exceeding those earnings shall, as prescribed, be deducted from the benefits payable for the first three weeks for which benefits would otherwise be payable.

  • Marginal note:Earnings in periods of unemployment

    (2) Subject to subsections (3), 152.03(3) and 152.04(4), if the self-employed person has earnings during any other week of unemployment, there shall be deducted from benefits payable in that week the amount equal to the total of

    • (a) 50% of the earnings that are less than or equal to 90% of the result obtained by dividing the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) by 52, and

    • (b) 100% of the earnings that are greater than 90% of the result obtained by dividing the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) by 52.

  • Marginal note:Excess not to be included

    (2.1) Only the portion of the aggregate of the amounts referred to in paragraphs 152.16(1)(a) and (b) that does not exceed the maximum yearly insurable earnings as calculated under section 4 is to be taken into account for the purpose of subsection (2).

  • Marginal note:Undeclared earnings

    (3) If the self-employed person has failed to declare all or some of their earnings to the Commission for a period, determined under the regulations, for which benefits were claimed,

    • (a) the following amount shall be deducted from the benefits paid to the person for that period:

      • (i) the amount of the undeclared earnings, if, in the opinion of the Commission, the person knowingly failed to declare the earnings, or

      • (ii) in any other case, the amount of the undeclared earnings less the difference between

        • (A) all amounts determined under paragraph (2)(a) or (b) for the period,

        and

        • (B) all amounts that were applied under those paragraphs in respect of the declared earnings for the period; and

    • (b) the deduction shall be made

      • (i) from the benefits paid for a number of weeks that begins with the first week for which the earnings were not declared in that period, and

      • (ii) in such a manner that the amount deducted in each consecutive week equals the person’s benefits paid for that week.

  • 2009, c. 33, s. 16
  • 2018, c. 12, s. 291

Marginal note:Deduction for excluded days in waiting period

  •  (1) If a self-employed person is not entitled to receive benefits for a working day in their waiting period, an amount equal to 1/5 of their weekly rate of benefits for each such working day shall be deducted from the benefits payable for the three weeks described in subsection 152.18(1).

  • Marginal note:Deduction for excluded days not in waiting period

    (2) If a self-employed person is disentitled from receiving benefits for a working day in a week of unemployment that is not in their waiting period, an amount equal to 1/5 of their weekly rate of benefits for each such working day shall be deducted from the benefits payable for that week.

  • 2009, c. 33, s. 16

Marginal note:Prison inmates and persons outside Canada

 Except as may otherwise be prescribed, a self-employed person is not entitled to receive benefits for any period during which the person

  • (a) is an inmate of a prison or similar institution; or

  • (b) is not in Canada.

  • 2009, c. 33, s. 16

Premium

Marginal note:Premium

  •  (1) Every self-employed person who has entered into an agreement referred to in subsection 152.02(1) that has not been terminated or that is not deemed to have been terminated shall, in respect of every year, pay a self-employment premium equal to the amount determined under subsection (2) multiplied by the premium rate set under section 66 or 66.32, as the case may be.

  • Marginal note:Amount

    (2) The amount for the purpose of subsection (1) is the lesser of

    • (a) the amount of the person’s self-employed earnings for the year,

    and

    • (b) the maximum yearly insurable earnings for the year, as calculated under section 4, minus the person’s insurable earnings, if any.

  • Marginal note:Clarification

    (3) For greater certainty, a premium is required to be paid

    • (a) in respect of the year during which the self-employed person entered into the agreement, regardless of the date on which it was entered into; and

    • (b) in respect of the year during which the agreement is terminated or deemed to be terminated, regardless of the date on which it was terminated or deemed to be terminated.

  • 2009, c. 33, s. 16
  • 2013, c. 40, s. 136

Self-employed Earnings and Collection of Premiums

Marginal note:Return to be filed

  •  (1) If a self-employed person is required to pay a premium for a year in respect of their self-employed earnings, a return of the person’s self-employed earnings for the year shall, without notice or demand for it, be filed with the Minister of National Revenue in the form and manner, and containing the information, specified by that Minister, by that person (or, if the person is unable for any reason to file the return, by their representative) on or before the day on which the person’s return of income under Part I of the Income Tax Act is required by that Part to be filed or would be required by that Part to be filed if tax under that Part were payable for the year.

  • Marginal note:Demand for return

    (2) Whether or not they are liable to pay a premium for a year in respect of their earnings from self-employment and whether or not a return has been filed under subsection (1), every self-employed person shall, on demand from the Minister of National Revenue, served personally or by registered letter, file with that Minister, in the form and containing information specified by that Minister, within any reasonable time that may be specified in the demand, a return of their earnings from self-employment for the year designated in the demand.

  • Marginal note:Return by trustee, etc.

    (3) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, receiver-manager trustee or committee and every agent, mandatary or other person administering, managing, winding-up, controlling or otherwise dealing with the property, business, estate or succession, or income of a self-employed person who has not filed a return of the person’s self-employed earnings for a year as required by this section must file with the Minister of National Revenue a return, in the form specified by that Minister, of the person’s self-employed earnings for the year.

  • Marginal note:Identification of province of residence

    (4) The information to be contained in any such return must identify the province in which the self-employed person was resident on the last day of that year.

  • 2009, c. 33, s. 16
 
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