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Employment Insurance Act (S.C. 1996, c. 23)

Act current to 2021-11-17 and last amended on 2021-09-26. Previous Versions

PART VIAdministrative Provisions (continued)

Enforcement (continued)

 [Repealed, 2005, c. 34, s. 64]

 [Repealed, 2005, c. 34, s. 64]

Marginal note:Privilege

 When an employer, claimant or other person gives the Commission written, oral or documentary evidence required for the proper determination of the entitlement of a claimant to benefits, the giving of the evidence is an occasion of qualified privilege.

  • 1996, c. 23, s. 129
  • 2012, c. 19, s. 249

Marginal note:Default

 If, because of the failure or neglect of any person to comply with this Act or the regulations, another person loses the right to claim, in whole or in part, any benefits to which the person would otherwise be entitled, the Commission may nevertheless pay the benefits.

Marginal note:Question under section 90

  •  (1) If a question specified in section 90 arises in any legal proceedings, the justice, judge or court before whom it arises shall

    • (a) refer the question to an authorized officer of the Canada Revenue Agency under that section and defer further proceedings until the officer’s ruling is received, if the question has not been decided by the authorized officer; and

    • (b) on receipt of the ruling, proceed with the hearing and judgment of the legal proceedings.

  • Marginal note:Deferral of judgment

    (2) If an appeal has been made under section 91 or 103, the justice, judge or court shall defer judgment until

    • (a) a decision of the Minister of National Revenue is received, in the case of an appeal under section 91; or

    • (b) a decision of the Tax Court of Canada is received, in the case of an appeal under section 103.

  • 1996, c. 23, s. 131
  • 1999, c. 17, s. 135
  • 2005, c. 38, s. 138

Marginal note:Question for Commission

  •  (1) If a question that could be decided by the Commission arises in any legal proceedings, the justice, judge or court before whom the question arises shall refer the question to the Commission and defer further proceedings until the Commission’s decision is received.

  • Marginal note:Appeal pending

    (2) If an appeal from a decision of the Commission, or a person authorized by the Commission, is pending on the question arising in any legal proceedings, the justice, judge or court before whom the question arises shall defer further proceedings until the appeal decision is received.

  • Marginal note:Receipt of decision

    (3) On receipt of the decision, the justice, judge or court shall proceed with the hearing and judgment and, in any proceedings under this Act, the decision is conclusive except in accordance with the Federal Courts Act.

  • 1996, c. 23, s. 132
  • 2002, c. 8, s. 182

 [Repealed, 2015, c. 13, s. 54]

Marginal note:Evidence of documents, etc.

  •  (1) In any proceedings under this Act,

    • (a) a document appearing to be a resolution, record or other proceeding of the Commission or other proceeding under this Act or a copy of it, and appearing to be certified by a Commissioner or the Secretary of the Commission,

    • (b) a document appearing to be, or appearing to be a copy of or extract from,

      • (i) a document in the custody of the Commission or a document issued under this Act, or

      • (ii) an entry in any books or records in the custody of the Commission,

      and appearing to be certified by the Commission or a person employed in the administration of this Act,

    • (c) a document appearing to be certified by the Commission or a person employed in the administration of this Act and stating the amount of any contributions paid, payable or owing or the amount of any benefits or other amount paid to or owing by any person, or

    • (d) a document appearing

      • (i) to be, or to be a copy of or extract from, any of the following, namely, an employer’s register, books, pay sheets, records of wages, ledgers, accounts or other documents, and

      • (ii) to be certified by an inspector or other person employed in the administration of this Act to whom the documents mentioned in subparagraph (i) were produced under this Act,

    is evidence of the facts appearing in the document without proof of the signature or official character of the person appearing to have signed the certificate and without further proof.

  • Marginal note:Documents sent by mail

    (2) For the purposes of this Act and the regulations and any proceedings under them, a document appearing to be a certificate of the Commission or a person authorized by the Commission to the effect that a notice, request, demand or other document was sent by mail is evidence that the notice, request, demand or other document was received by the addressee in the ordinary course of the mails.

  • Marginal note:Filmed or electronic evidence

    (3) In any proceedings under this Act or the regulations, a print that is

    • (a) made from a photographic film or from a document in electronic form made by the Commission for the purpose of keeping a permanent record of a document, and

    • (b) certified by the Commission or a person employed in the administration of this Act

    is admissible in evidence for all purposes for which the recorded document would be admitted as evidence in the proceedings without proof of the signature or official character of the person appearing to have signed the certificate.

  • Marginal note:Documents in electronic form

    (4) For greater certainty, a reference to a document in this section includes a document in electronic form.

Offences and Punishment

Marginal note:Offence

  •  (1) Every person is guilty of an offence punishable on summary conviction who

    • (a) in relation to a claim for benefits, makes a representation that the person knows to be false or misleading;

    • (b) being required under this Act or the regulations to provide information, provides information or makes a representation the person knows to be false or misleading;

    • (b.1) knowingly fails to declare to the Commission all or some of their earnings for a period determined under the regulations for which they claimed benefits;

    • (c) makes a claim or declaration that the person knows is false or misleading because of the non-disclosure of facts;

    • (d) being the payee of a special warrant, knowingly negotiates or attempts to negotiate it for benefits to which the person is not entitled;

    • (e) knowingly fails to return a special warrant, or the amount or any excess amounts, as required by section 44;

    • (f) imports or exports a document issued by the Commission, or has it imported or exported, for the purpose of defrauding or deceiving the Commission; or

    • (g) participates in, assents to or acquiesces in an act or omission mentioned in paragraphs (a) to (f).

  • Marginal note:Saving

    (2) No prosecution for an offence under this section shall be instituted if a penalty for that offence has been imposed under section 38, 39 or 65.1.

  • Marginal note:Punishment

    (3) Every person who commits an offence under this section is liable to

    • (a) a fine of not less than $200 and not more than $5,000 plus,

      • (i) in a case mentioned in paragraph (1)(b.1), an amount of not more than double the total of the amount by which the person’s benefits were reduced under subsection 19(3) and the amount of the benefits that would have been paid to the claimant for the period mentioned in that paragraph if the benefits had not been reduced or the claimant had not been disentitled or disqualified from receiving benefits, or

      • (ii) in any other appropriate case, an amount of not more than double the amount of any benefits that may have been paid as a result of committing the offence; or

    • (b) both the fine and imprisonment for a term of not more than six months.

Marginal note:Contravention of Act or regulations

  •  (1) Every person who contravenes this Act or the regulations is guilty of an offence.

  • Marginal note:Obstructing person authorized by Commission

    (2) Every person who delays or obstructs a person authorized by the Commission in exercising their powers or performing their duties under this Act or the regulations is guilty of an offence.

Marginal note:General penalty for offences

 Every person who is guilty of an offence under this Act for which no penalty is provided is liable on summary conviction to a fine of not less than $100 and not more than $2,000 or to imprisonment for a term of not more than six months, or to both.

Social Insurance Number

Marginal note:Obligation

 Every person employed in insurable employment, and every self-employed person in respect of whom Part VII.1 applies, must have a Social Insurance Number that has been assigned to that person under an Act of Parliament.

  • 1996, c. 23, s. 138
  • 2012, c. 19, s. 308

Marginal note:Change of name

 When the name of a person to whom a Social Insurance Number has been assigned changes because of marriage or otherwise, the person shall inform the Commission of their new name within 60 days after the day on which the change of name becomes effective, unless they have already so informed another authority empowered to receive that information.

  • 1996, c. 23, s. 139
  • 2012, c. 19, s. 308

Marginal note:Regulations

 For the purposes of sections 138 and 139, the Commission may, with the approval of the Governor in Council, make regulations respecting

  • (a) applications for a Social Insurance Number;

  • (b) the assignment and use of Social Insurance Numbers;

  • (c) requirements that must be met by persons who have been assigned Social Insurance Numbers; and

  • (d) requirements that must be met by employers.

  • 1996, c. 23, s. 140
  • 2012, c. 19, s. 308

 [Repealed, 2012, c. 19, s. 308]

Reports

Marginal note:Reports

 All reports, recommendations and submissions required to be made to the Governor in Council under this Act, whether by the Commission or otherwise, shall be submitted through the Minister.

 [Repealed, 2012, c. 19, s. 250]

PART VIIBenefit Repayment

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

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

Marginal note:Returns

 If a claimant is required to make a benefit repayment for a taxation year, a return in a form, and containing information, authorized by the Minister shall, without notice or demand, be filed with the Minister as part of the claimant’s return of income under Part I of the Income Tax Act,

  • (a) in the case of a claimant who dies after October 31 in the year and before May 1 in the next year, by the claimant’s legal representative within six months after the day of death;

  • (b) in the case of any other claimant, on or before the claimant’s filing-due date (as defined in subsection 248(1) of the Income Tax Act) for the year, by that claimant or, if for any reason the claimant is unable to file the return, by their guardian, curator, tutor, committee or other legal representative; or

  • (c) if the claimant or their legal representative has not filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.

  • 1996, c. 23, s. 146
  • 1998, c. 19, s. 273
 
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