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

16 (1) Where records, books of account, accounts or vouchers of an employer are not kept as required by section 87 of the Act, or any document related thereto is not kept, an officer of the Department of National Revenue shall determine in accordance with the Act and these Regulations the amount of insurable earnings and premiums payable on those insurable earnings in respect of each insured person who is employed in insurable employment by the employer.

(2) Where an amount of insurable earnings of an insured person or a remitted amount of employee’s premiums cannot be allocated to a particular person, that amount may, within three years after the end of the year to which the insurable earnings or employee’s premiums relate, be allocated to a particular insured person to whom it pertains for a pay period based on such evidence as the Minister may, obtain.