Insurable Earnings and Collection of Premiums Regulations (SOR/97-33)

1 (1) The definitions in this subsection apply in these Regulations.

Act

Act means the Employment Insurance Act. (Loi)

Minister

Minister means the Minister of National Revenue. (ministre)

pay period

pay period means the period in respect of which earnings are paid to or enjoyed by an insured person. (période de paie)

retiring allowance

retiring allowance means an amount received by a person

• (a) on or after retirement of the person from an office or employment in recognition of the person’s long service, or

• (b) in respect of a loss of an office or employment of the person, whether or not received as, on account or in lieu of payment of, damages or pursuant to an order or judgment of a competent tribunal. (allocation de retraite)

(2) For the purposes of Part IV of the Act and for the purposes of these Regulations, employer includes a person who pays or has paid earnings of an insured person for services performed in insurable employment.