PART IVInsurable Earnings and Collection of Premiums (continued)
Objection and Review
Marginal note:Appeal to the Tax Court of Canada
103 (1) The Commission or a person affected by a decision on an appeal to the Minister under section 91 or 92 may appeal from the decision to the Tax Court of Canada in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder within 90 days after the decision is communicated to the Commission or the person, or within such longer time as the Court allows on application made to it within 90 days after the expiration of those 90 days.
Marginal note:Extension of time to appeal
Marginal note:Communication of decision
(2) The determination of the time at which a decision on an appeal to the Minister under section 91 or 92 is communicated to the Commission or to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act.
(3) On an appeal, the Tax Court of Canada
(a) may vacate, confirm or vary a decision on an appeal under section 91 or an assessment that is the subject of an appeal under section 92;
(b) in the case of an appeal under section 92, may refer the matter back to the Minister for reconsideration and reassessment;
(c) shall notify in writing the parties to the appeal of its decision; and
(d) give reasons for its decision but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.
- 1996, c. 23, s. 103;
- 1998, c. 19, s. 268.
Marginal note:Authority to decide questions
104 (1) The Tax Court of Canada and the Minister have authority to decide any question of fact or law necessary to be decided in the course of an appeal under section 91 or 103 or to reconsider an assessment under section 92 and to decide whether a person may be or is affected by the decision or assessment.
Marginal note:Decisions and rulings final
(2) Except as otherwise provided in this Act, a decision of the Tax Court of Canada or the Minister and a ruling of an authorized officer under section 90 are final and binding for all purposes of this Act.
Marginal note:Allowance for attending appeal
(3) If, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the Court to attend before it on the consideration of the appeal and so attends, the person shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board.
Marginal note:Decision final
- 1996, c. 23, s. 105;
- 2002, c. 8, s. 182;
- 2006, c. 11, s. 19.
Marginal note:Offence and punishment
Marginal note:Offence and punishment
(2) Every person who contravenes section 87 or 88 is guilty of an offence punishable on summary conviction.
Marginal note:Offence and punishment
(3) Every person who contravenes regulations made under paragraph 108(1)(a) or (b) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $25 a day for each day of default, but not more than $1,000 in all.
(4) Every person is guilty of an offence who
(a) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Part or Part VII.1 or the regulations;
(b) to evade payment of a premium imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of an employer;
(c) makes false or deceptive entries in records or books of account of an employer, omits to enter a material particular in the records or books of account or assents to or acquiesces in the making or omission of the entries;
(d) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of premiums imposed by this Act; or
(e) conspires with any person to commit an offence described in paragraphs (a) to (d).
(5) In addition to any penalty otherwise provided, the person is liable on summary conviction to
Marginal note:Liability to pay penalty
(6) If a person has been convicted under this Part for contravening subsection 82(1) or regulations made under paragraph 108(1)(a) or (b), the person is not liable to pay a penalty imposed under section 82 or under any regulation made under section 108 for the same contravention unless the person was assessed for that penalty or it was demanded from them before the information or complaint giving rise to the conviction was laid or made.
- 1996, c. 23, s. 106;
- 2009, c. 33, s. 13.
Marginal note:Officers, etc., of corporations
107 If a corporation commits an offence under this Part, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.
(a) requiring any class of persons to file information returns respecting any class of information required in connection with premiums under this Act, including information respecting premiums of persons employed by any of those persons identified by the province in which those persons were employed;
(b) requiring a person who is, by regulations made under paragraph (a), required to file an information return to supply a copy of the return or a prescribed portion of it to the person or persons in respect of whose premiums the return or portion relates;
(c) prescribing a penalty for non-compliance with regulations made under paragraph (a) or (b) equal to the greater of $100 and the product obtained when $25 is multiplied by the number of days during which the non-compliance occurs, to a maximum of $2,500;
(d) respecting the manner in which any provision of this Act that applies or extends to an employer of an insured person shall apply or extend to
(e) for permitting an employer to deduct premiums paid on behalf of insured persons otherwise than from the remuneration for the period for which the premiums were payable;
(f) providing that, in any case or class of cases where insured persons work
(i) under the general control or direct supervision of or are paid by a person other than their actual employer, or
(ii) with the concurrence of a person other than their actual employer on premises or property with respect to which that person has any rights or privileges under a licence, permit or agreement,
the other person is, for the purposes of paying premiums, deemed to be the employer of the insured persons in addition to the actual employer, and providing for the payment and recovery of premiums paid for the insured persons;
(g) for defining and determining earnings, pay periods and the amount of insurable earnings of insured persons and for allocating their earnings to any period of insurable employment;
(h) for determining the amount of premiums payable;
(i) for prescribing and regulating the manner, conditions and times for paying and recording premiums;
(j) for determining the earnings and premiums paid or payable for one or more insured persons employed by an employer who has failed to keep books, records or accounts as required under this Act;
(k) for regulating the possession, custody or control of documents or things used in the administration of this Act;
(l) for the registration of employers;
(m) for allocating to particular insured persons payments of premiums made by an employer;
(n) regulating the procedure to be followed in making rulings or deciding appeals under sections 90 to 92;
(o) for defining and determining whether employers are associated and determining how any refund under section 96 is to be allocated to them; and
(p) prescribing or providing for anything that, by this Part, is to be prescribed or is to be provided for by regulations.
(1.1) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.
Marginal note:Alternative method of calculation
(2) If the Minister considers that it is not possible to apply any of the regulations, the Minister may, on his or her own initiative or on the request of an employer, approve another method or methods of defining and determining insurable earnings and determining the premiums payable for them.
Marginal note:Minister may alter or rescind method
(3) The Minister may at any time alter or rescind the approved method, subject to such conditions, if any, as the Minister considers appropriate.
Marginal note:Effective date of certain regulations
(4) Regulations made under paragraph (1)(p) prescribing or providing for anything mentioned in subsection 82(1) take effect on the day they are published in the Canada Gazette or on any later or earlier day specified in the regulations.
- 1996, c. 23, s. 108;
- 1998, c. 19, s. 269.
- Date modified: