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Employment Insurance Act

Version of section 99 from 2010-01-01 to 2024-05-28:


Marginal note:Application of Income Tax Act provisions

 Section 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 224.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties and other amounts payable by a person under this Part and Part VII.1, with the modifications that the circumstances require, and for the purposes of this section,

  • (a) the reference in subsection 224(1.2) of that Act to “subsection 227(10.1) or a similar provision” is to be read as a reference to “section 85 or 152. 24, as the case may be, of the Employment Insurance Act”; and

  • (b) subsection 224(1.2) of the Income Tax Act applies to employer’s premiums, employee’s premiums, and premiums under Part VII.1, and related interest, penalties or other amounts, subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act and section 11.09 of the Companies’ Creditors Arrangement Act.

  • 1996, c. 23, s. 99
  • 2000, c. 30, s. 167
  • 2005, c. 47, s. 138
  • 2007, c. 36, s. 108
  • 2009, c. 33, s. 12

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