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 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 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family member[Repealed, 2017, c. 20, s. 242]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,
(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.
(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.
- 2009, c. 33, s. 16
- 2016, c. 7, s. 219
- 2017, c. 20, s. 242
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