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Employment Insurance Act

Version of section 144 from 2008-01-01 to 2024-03-06:


Marginal note:Definitions

 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)

  • 1996, c. 23, s. 144
  • 2006, c. 4, s. 172
  • 2007, c. 35, s. 128

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