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Employment Insurance Act

Version of section 145 from 2010-01-01 to 2024-10-30:


Marginal note:Benefit repayment

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  • (6) to (8) [Repealed, 2001, c. 5, s. 11]

  • 1996, c. 23, s. 145
  • 1998, c. 19, s. 272
  • 2001, c. 5, s. 11
  • 2009, c. 33, s. 15

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