Employment Insurance Regulations

69 (1) For the purposes of an application for a reduction of the employer's premium rate, an employer shall group the insured persons employed by the employer into the following categories:

• (a) insured persons who are covered by a plan that satisfies the requirements of section 63;

• (b) insured persons who are covered by a plan that satisfies the requirements of section 64;

• (c) insured persons who are covered by a plan that satisfies the requirements of section 65, except the insured persons referred to in paragraph 65(d);

• (d) insured persons who are covered by a plan that satisfies the requirements of section 66, except the insured persons referred to in paragraph 65(d); and

• (e) all other insured persons, including those referred to in paragraph 65(d).

(2) Where insured persons are grouped by an employer as required by subsection (1), the employer shall

• (a) on notification by the Commission that the plan satisfies the requirements of section 63, 64, 65 or 66, request immediately from the Canada Customs and Revenue Agency a separate account number in respect of each category of insured persons referred to in that subsection;

• (b) notify the Commission immediately on receipt of those account numbers;

• (c) beginning not later than with the first remittance for the first month from which the employer's premium reduction is applicable, remit to the Canada Customs and Revenue Agency the employer's premium payable in respect of insured persons in each category under those account numbers; and

• (d) for each year for which the employer is notified that the employer's plan satisfies the requirements of section 63, 64, 65 or 66, submit to the Canada Customs and Revenue Agency, in respect of each separate account number, an information return showing, in respect of all insured persons in the category for which the separate account number was issued, the total amount of insurable earnings, the total amount of employees' premiums and the total amount of employer's premiums.