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

Act current to 2019-12-03 and last amended on 2019-06-21. Previous Versions

PART VII.1Benefits For Self-Employed Persons (continued)

Self-employed Earnings and Collection of Premiums (continued)

Marginal note:Priority in which payment to be applied

 If any payment is made by a person to the Minister of National Revenue on account of taxes specified in section 228 of the Income Tax Act and of a premium under this Part in respect of self-employed earnings, despite any direction made by the person making the payment with respect to its application, the part of the payment that would be applied under that section in payment of tax under the Income Tax Act is, subject to section 37 of the Canada Pension Plan, to be applied in payment of a premium under this Part and is deemed to be a payment on account of the premium, and to the extent of the amount so applied, does not discharge liability for tax under the Income Tax Act, and any amount then remaining is to be applied in payment of tax under the Income Tax Act and discharges the liability of the person making the payment for that tax to the extent of that amount.

  • 2009, c. 33, s. 16

Marginal note:Refund of excess premium in respect of self-employed earnings

  •  (1) If a self-employed person has paid, on account of the premium they are required to pay for a year in respect of their self-employed earnings, an amount in excess of the premium, the Minister of National Revenue

    • (a) may refund that part of the amount so paid in excess of the premium on sending the notice of assessment of the premium, without any application having been made for the refund; and

    • (b) shall make the refund after sending the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year.

  • Marginal note:Application

    (2) Subsections 96(11) to (13) apply in respect of refunds under subsection (1).

  • 2009, c. 33, s. 16
  • 2010, c. 25, s. 73

Application of other Provisions

Marginal note:Application of other provisions

  •  (1) Subject to subsections (2) and (3), all the provisions of this Act, except sections 5 to 37, 48 and 56 to 65.2, that are not inconsistent with the provisions of this Part apply, with any modifications that the circumstances require, to this Part.

  • Marginal note:Application of certain provisions

    (2) For the purposes of this Part,

    • (a) subsection 86(1) applies as though the reference to “an employer” in that subsection were a reference to “a self-employed person”; and

    • (b) subsection 88(5) applies as though the reference to “this Part” were a reference to “Part VII.1”.

  • Marginal note:Application of section 102

    (3) Section 102 applies, with any modifications that the circumstances require, in respect of

    • (a) offences under paragraphs 106(4)(a), (d) and (e) committed in relation to any provision of this Part or regulations made under sections 152.26 and 152.28;

    • (b) offences under section 152.32; and

    • (c) any matter referred to in any of sections 152.21 to 152.3 or that relates to the application of any of those sections.

  • Marginal note:Application of section 125

    (4) Section 125 applies in respect of

    • (a) offences under subsections 135(1) and 136(2) committed by self-employed persons and offences committed by them in relation to the contravention of any provision of regulations made under this Part, except regulations made under sections 152.26 and 152.28; and

    • (b) any matter referred to in this Part or that relates to the application of this Part, other than a matter referred to in any of sections 152.21 to 152.3 or in regulations made under sections 152.26 and 152.28.

  • 2009, c. 33, s. 16

Delegation

Marginal note:Delegation

 The Minister of National Revenue may authorize an officer or a class of officers to exercise powers or perform duties of that Minister under this Part.

  • 2009, c. 33, s. 16

Offences

Marginal note:Offence and punishment

 Every person who contravenes section 152.22 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 the offence continues, to a maximum of $1,000.

  • 2009, c. 33, s. 16

Regulations

Marginal note:Regulations

 The Commission may, with the approval of the Governor in Council, make regulations

  • (a) defining or determining what is a week of unemployment for a self-employed person;

  • (b) setting out the circumstances under which agreements referred to in subsection 152.02(4) are deemed to be terminated;

  • (c) fixing, for any year, an amount for the purposes of subparagraph 152.07(1)(d)(i), or establishing a manner for determining that amount, which amount may not be less than $6,000;

  • (d) for determining the average number of weeks of benefits for the purposes of paragraph 152.07(3)(b);

  • (e) specifying, for the purpose of subsection 152.03(4), the circumstances when self-employed persons are deemed to be not working; and

  • (f) prescribing anything that by this Part is to be prescribed.

  • 2009, c. 33, s. 16

Review of this Part

Marginal note:Review of this Part

 Five years after the day on which this Part comes into force, the Minister must cause a review of this Part and its administration and operation to be conducted.

  • 2009, c. 33, s. 16

PART VIIISelf-employed Persons Engaged in Fishing

Marginal note:Regulations

  •  (1) Notwithstanding anything in this Act, the Commission may, with the approval of the Governor in Council, make such regulations as it deems necessary respecting the establishment and operation of a scheme of employment insurance for self-employed persons engaged in fishing, including regulations

    • (a) including as a self-employed person engaged in fishing any person engaged in an activity or occupation related to or incidental to fishing; and

    • (b) including as an employer of a self-employed person engaged in fishing any person with whom the self-employed person enters into a contractual or other commercial relationship in respect of their occupation as a self-employed person engaged in fishing.

  • Marginal note:Scheme may be different

    (2) The scheme established by the regulations may, with respect to any matter, be different from the provisions of this Act relating to that matter.

  • Marginal note:Tabling of regulation

    (3) The Minister shall table the regulations in the House of Commons within three sitting days after the day on which they are made.

  • Marginal note:Motion to repeal

    (4) The regulations come into force on the 10th sitting day after the day on which they are tabled, or on any later day specified in the regulations, unless a motion to repeal them, signed by not fewer than 30 members of the House of Commons, is filed with the Speaker of the House of Commons before the 10th sitting day.

  • Marginal note:Consideration

    (5) If a motion to repeal the regulations is filed with the Speaker of the House of Commons in accordance with subsection (4), it shall be taken up and considered by the House of Commons within five sitting days after the day on which it is filed.

  • Marginal note:Time for disposition of motion

    (6) The motion shall be taken up after the ordinary hour of daily adjournment, for a period of not more than four hours, and at the end of the debate the Speaker of the House of Commons shall, without delay or further debate or amendment, put every question necessary for the disposition of the motion.

  • Marginal note:Adoption or defeat of motion

    (7) If the motion is adopted, the regulations are repealed, and if the motion is defeated, the regulations come into force on the day after the day on which the motion is defeated or on any later day specified in the regulations.

  • Marginal note:Regulation repealed

    (8) The regulations are repealed if Parliament is prorogued or dissolved before the motion is disposed of or, if no motion has been filed, before the end of the period mentioned in subsection (4).

  • Definition of sitting day

    (9) For the purpose of this section, sitting day means a day on which the House of Commons is sitting.

PART VIII.1Alternate Access to Special Benefits

Marginal note:Regulations

  •  (1) Despite anything in this Act, the Commission shall, with the approval of the Governor in Council, make any regulations it considers necessary respecting the establishment and operation of a scheme to ensure that special benefits are provided to insured persons who have at least 600 hours of insurable employment in their qualifying period but who do not qualify to receive benefits under section 7, including regulations

    • (a) for establishing requirements to qualify to receive the benefits, the duration of entitlement to the benefits, benefit rates, disentitlement and disqualification from receiving the benefits and benefit repayment requirements; and

    • (b) varying the application of any other provision of this Act in relation to persons who have made claims under this Part and who subsequently make claims under Part I or VIII.

  • Marginal note:Scheme may be different

    (2) The scheme established by the regulations may, with respect to any matter, be different from the provisions of this Act relating to that matter.

  • Marginal note:Limitation

    (3) The scheme established by the regulations may not provide special benefits to persons who are subject to an increase under section 7.1 in the number of hours of insurable employment required to qualify for benefits.

  • 1996, c. 23, s. 153.1
  • 2000, c. 14, s. 6
 
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