Employment Insurance Regulations
76.28 (1) If a province that has a provincial plan has paid to the Receiver General a premium adjustment that corresponds to the amount of employees’ premiums deducted in respect of an employee under that plan, that amount shall be taken into account as though the amount of the premium adjustment had been paid on account of the employee’s premiums under the Act for the purpose of determining whether there has been an overpayment by the employee for the purpose of sections 95 and 96 of the Act.
(2) Where a premium adjustment in respect of employees’ premiums referred to in paragraph 76.26(1)(a) and a premium adjustment in respect of employers’ premiums referred to in paragraph 76.26(1)(b) has been paid to a province that has a provincial plan, the amount of those premium adjustments shall not be taken into account for the purposes of sections 95 and 96 of the Act.
- SOR/2005-366, s. 1
- Date modified: