Employment Insurance Act

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)