Employment Insurance Regulations (SOR/96-332)

10.2 For the purposes of sections 9.1, 10, 10.01, 10.1 and 22,

• (a) an hour of work performed in insurable employment is considered to be a single hour of insurable employment, even if the hour is remunerated at an overtime rate of pay; and

• (b) if the addition of hours of insurable employment falling between the first day and the last day worked in a given period of employment results in a total number of hours that contains a fraction of an hour, the fraction shall be counted as a whole hour.