Unemployment Insurance (Collection of Premiums) Regulations (C.R.C., c. 1575)

17 (1) The owner, proprietor or operator of a business or public authority that employs a person in employment described in paragraph 12(e) of the Unemployment Insurance Regulations shall, for the purposes of maintaining records, calculating insurable earnings and paying premiums under the Act and these Regulations, be deemed to be the employer of every such person whose employment is included in insurable employment by virtue of that paragraph.

(2) Every owner, proprietor or operator of a business or public authority who is deemed by subsection (1) to be an employer shall, for each week during which a person is employed by him in insurable employment, pay and remit the employee’s premiums and the employer’s premiums to the Receiver General in accordance with the Act and these Regulations.

(3) Where the owner, proprietor or operator of a business or public authority described in subsection (1) is unable to determine the earnings of a person whose employment in connection with the business or authority is included in insurable employment by virtue of paragraph 12(e) of the Unemployment Insurance Regulations, the insurable earnings of the person for each week during that employment shall be deemed to be an amount (taken to the nearest dollar) equal to 2/3 of the maximum weekly insurable earnings, unless

• (a) it is established to the satisfaction of the Minister that the employment of the person in each such week is excepted from insurable employment; or

• (b) the owner, proprietor or operator of the business or public authority maintains records that show the number of days in which the person worked in each week, in which case the amount of his earnings for that week shall be deemed to be an amount (taken to the nearest dollar) equal to the lesser of

  • (i) the number of days worked in that week multiplied by 2/15 of the maximum weekly insurable earnings, and

  • (ii) 2/3 of the maximum weekly insurable earnings.