Marginal note:Request for ruling
90 (1) An employer, an employee, a person claiming to be an employer or an employee or the Commission may request an officer of the Canada Revenue Agency authorized by the Minister to make a ruling on any of the following questions:
(a) whether an employment is insurable;
(b) how long an insurable employment lasts, including the dates on which it begins and ends;
(c) what is the amount of any insurable earnings;
(d) how many hours an insured person has had in insurable employment;
(e) whether a premium is payable;
(f) what is the amount of a premium payable;
(g) who is the employer of an insured person;
(h) whether employers are associated employers; and
(i) what amount shall be refunded under subsections 96(4) to (10).
Marginal note:Time limit
(2) The Commission may request a ruling at any time, but a request by any other person must be made before the June 30 following the year to which the question relates.
(3) The authorized officer shall make the ruling within a reasonable time after receiving the request.
(4) Unless a ruling has been requested with respect to an insured person,
(a) an amount deducted from the remuneration of the person or paid by an employer as a premium for the person is deemed to have been deducted or paid in accordance with this Act; or
(b) an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act.
- 1996, c. 23, s. 90
- 1999, c. 17, s. 135, c. 31, s. 80
- 2005, c. 38, s. 138
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