Employment Insurance Regulations

69 (1) In the case of an application for a reduction of the employer’s premium rate, or for the continuation of such a reduction, 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) In the case of an application for a reduction, the employer shall

• (a) on notification by the Commission that a plan satisfies the requirements of section 63, 64, 65 or 66, request immediately from the Canada Revenue Agency a separate account number for each category of insured persons who are covered by a plan that entitles the employer to a reduction; and

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

(3) If a modification or replacement of a plan results in a change to the previously established categories of insured persons, the employer shall

• (a) on notification by the Commission that the plan as modified or replaced satisfies the requirements of section 63, 64, 65 or 66, request immediately from the Canada Revenue Agency a new account number for any newly established category; and

• (b) notify the Commission immediately on receipt of that account number.

(4) For each year for which a reduction of the employer’s premium rate is applicable, the employer shall

• (a) beginning not later than the first remittance for the first month from which the employer’s reduction is applicable, remit to the Canada Revenue Agency the employer’s premium payable in respect of all insured persons in each category for which an account number has been received; and

• (b) submit to the Canada Revenue Agency, for each account number, an information return that shows the total amount of insurable earnings, of employees’ premiums and of employer’s premiums in respect of all insured persons in the category for which the account number was issued.