GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Employment Insurance Act — E-5.6 152.22
Return to be filed 152.22 (1) If a self-employed person is required to pay a premium for a year in respect of their self-employed earnings, a return of the person’s self-employed earnings for the year shall, without notice or demand for it, be filed with the Minister of National Revenue in the form and manner, and containing the information, specified by that Minister, by that person (or, if the person is unable for any reason to file the return, by their representative) on or before the day on which the person’s return of income under Part I of the Income Tax Act is required by that Part to be filed or would be required by that Part to be filed if tax under that Part were payable for the year. Demand for return (2) Whether or not they are liable to pay a premium for a year in respect of their earnings from self-employment and whether or not a return has been filed under subsection (1), every self-employed person shall, on demand from the Minister of National Revenue, served personally or by registered letter, file with that Minister, in the form and containing information specified by that Minister, within any reasonable time that may be specified in the demand, a return of their earnings from self-employment for the year designated in the demand. Return by trustee, etc. (3) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, receiver-manager trustee or committee and every agent, mandatary or other person administering, managing, winding-up, controlling or otherwise dealing with the property, business, estate or succession, or income of a self-employed person who has not filed a return of the person’s self-employed earnings for a year as required by this section must file with the Minister of National Revenue a return, in the form specified by that Minister, of the person’s self-employed earnings for the year. Identification of province of residence (4) The information to be contained in any such return must identify the province in which the self-employed person was resident on the last day of that year. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.23
Estimate to be made 152.23 Every self-employed person required by section 152.22 to file a return of their self-employed earnings must, in the return, estimate the amount of the premium to be paid in respect of those earnings. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.24
Examination of return and notice of assessment 152.24 The Minister of National Revenue must, with all due dispatch, examine each return of self-employed earnings and assess the premium to be paid for the year in respect of those earnings and the interest and penalties, if any, payable, and, after the examination, send a notice of assessment to the person who filed the return. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.25
Payment of premium 152.25 (1) A self-employed person shall, on or before their balance-due day for the year, pay to the Receiver General the whole amount of the premium if they are not required by section 155 or 156 of the Income Tax Act to pay instalments for that year in respect of their income tax. Farmers (2) Every self-employed person to whom section 155 of the Income Tax Act applies, other than a person to whom subsection (1) applies, shall pay to the Receiver General on or before December 31 in each year, two thirds of the following amounts: (a) the premium required to be paid by the person for the year in respect of the person’s self-employed earnings, as estimated by the person; or (b) the premium required in respect of the person’s self-employed earnings for the preceding year. In addition, the person shall pay to the Receiver General, on or before the person’s balance-due day for the year, the remainder of the premium as estimated under section 152.23. However, paragraphs (a) and (b) do not require the payment of any amount in respect of the person that would otherwise become due after the death of the person. Other persons (3) Every self-employed person, other than a person to whom subsection (1) or (2) applies, shall pay to the Receiver General in respect of each year (a) on or before March 15, June 15, September 15 and December 15 in the year, an amount equal to one quarter of (i) the premium required to be paid by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, or (ii) the premium required in respect of the person’s self-employed earnings for the preceding year; or (b) on or before (i) March 15 and June 15 in the year, an amount equal to one quarter of the premium required in respect of the person’s self-employed earnings for the second preceding year, and (ii) September 15 and December 15 in the year, an amount equal to one half of the amount, if any, by which (A) the premium required in respect of the person’s self-employed earnings for the preceding year exceeds (B) one half of the premium required in respect of the person’s self-employed earnings for the second preceding year. In addition, the person shall pay to the Receiver General, on or before the person’s balance-due day for the year, the remainder of the premium as estimated under section 152.23. However, paragraphs (a) and (b) do not require the payment of any amount in respect of the person that would otherwise become due after the death of the person. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.27
Failure to file a return 152.27 (1) Every self-employed person who fails to file a return of their self-employed earnings for a year as and when required by section 152.22 is liable to a penalty of five per cent of the part of the amount of the premium required to be paid by them for the year that remained unpaid at the expiry of the time the return was required to be filed, except that, if that person is liable to a penalty under subsection 162(1) or (2) of the Income Tax Act in respect of the year, the Minister of National Revenue may reduce the penalty to which the person is liable under this section or may remit the penalty in whole or in part. Failure (2) Every person who fails to file a return as required by subsection 152.22(3) is liable to a penalty of $5 for each day of default, to a maximum of $50. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.28
Application of Income Tax Act 152.28 (1) Subject to this Part and except as otherwise provided by regulation made under subsection (2), the provisions of Divisions I and J of Part I of the Income Tax Act with respect to payment of tax, assessments, objections to assessments, appeals, interest, penalties and excess refunds, and the provisions of Part XV of that Act (except section 221) and subsections 248(7) and (11) of that Act apply, with any modifications that the circumstances require, in relation to any amount paid or payable as or on account of the premium for a year in respect of self-employed earnings as though that amount were an amount paid or payable as or on account of tax under that Act. Regulations (2) The Minister of National Revenue may, with the approval of the Governor in Council, make regulations (a) exempting any provision of Divisions I and J of Part I of the Income Tax Act from the application of subsection (1); or (b) specifying that any provisions of either of those Divisions apply with the modifications specified in the regulations. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.29
Priority in which payment to be applied 152.29 If any payment is made by a person to the Minister of National Revenue on account of taxes specified in section 228 of the Income Tax Act and of a premium under this Part in respect of self-employed earnings, despite any direction made by the person making the payment with respect to its application, the part of the payment that would be applied under that section in payment of tax under the Income Tax Act is, subject to section 37 of the Canada Pension Plan , to be applied in payment of a premium under this Part and is deemed to be a payment on account of the premium, and to the extent of the amount so applied, does not discharge liability for tax under the Income Tax Act , and any amount then remaining is to be applied in payment of tax under the Income Tax Act and discharges the liability of the person making the payment for that tax to the extent of that amount. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.3
Refund of excess premium in respect of self-employed earnings 152.3 (1) If a self-employed person has paid, on account of the premium they are required to pay for a year in respect of their self-employed earnings, an amount in excess of the premium, the Minister of National Revenue (a) may refund that part of the amount so paid in excess of the premium on sending the notice of assessment of the premium, without any application having been made for the refund; and (b) shall make the refund after sending the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year. Application (2) Subsections 96(11) to (13) apply in respect of refunds under subsection (1). 2009, c. 33, s. 16; 2010, c. 25, s. 73
Employment Insurance Act — E-5.6 152.31
Application of other provisions 152.31 (1) Subject to subsections (2) and (3), all the provisions of this Act, except sections 5 to 37, 48 and 56 to 65.2, that are not inconsistent with the provisions of this Part apply, with any modifications that the circumstances require, to this Part. Application of certain provisions (2) For the purposes of this Part, (a) subsection 86(1) applies as though the reference to “an employer” in that subsection were a reference to “a self-employed person”; and (b) subsection 88(5) applies as though the reference to “this Part” were a reference to “Part VII.1”. Application of section 102 (3) Section 102 applies, with any modifications that the circumstances require, in respect of (a) offences under paragraphs 106(4)(a), (d) and (e) committed in relation to any provision of this Part or regulations made under sections 152.26 and 152.28; (b) offences under section 152.32; and (c) any matter referred to in any of sections 152.21 to 152.3 or that relates to the application of any of those sections. Application of section 125 (4) Section 125 applies in respect of (a) offences under subsections 135(1) and 136(2) committed by self-employed persons and offences committed by them in relation to the contravention of any provision of regulations made under this Part, except regulations made under sections 152.26 and 152.28; and (b) any matter referred to in this Part or that relates to the application of this Part, other than a matter referred to in any of sections 152.21 to 152.3 or in regulations made under sections 152.26 and 152.28. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.311
Delegation 152.311 The Minister of National Revenue may authorize an officer or a class of officers to exercise powers or perform duties of that Minister under this Part. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.32
Offence and punishment 152.32 Every person who contravenes section 152.22 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $25 a day for each day the offence continues, to a maximum of $1,000. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.33
Regulations 152.33 The Commission may, with the approval of the Governor in Council, make regulations (a) defining or determining what is a week of unemployment for a self-employed person; (b) setting out the circumstances under which agreements referred to in subsection 152.02(4) are deemed to be terminated; (c) fixing, for any year, an amount for the purposes of subparagraph 152.07(1)(d)(i), or establishing a manner for determining that amount, which amount may not be less than $6,000; (d) for determining the average number of weeks of benefits for the purposes of paragraph 152.07(3)(b); (e) specifying, for the purpose of subsection 152.03(4), the circumstances when self-employed persons are deemed to be not working; and (f) prescribing anything that by this Part is to be prescribed. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 152.34
Review of this Part 152.34 Five years after the day on which this Part comes into force, the Minister must cause a review of this Part and its administration and operation to be conducted. 2009, c. 33, s. 16
Employment Insurance Act — E-5.6 153
Regulations 153 (1) Notwithstanding anything in this Act, the Commission may, with the approval of the Governor in Council, make such regulations as it deems necessary respecting the establishment and operation of a scheme of employment insurance for self-employed persons engaged in fishing, including regulations (a) including as a self-employed person engaged in fishing any person engaged in an activity or occupation related to or incidental to fishing; and (b) including as an employer of a self-employed person engaged in fishing any person with whom the self-employed person enters into a contractual or other commercial relationship in respect of their occupation as a self-employed person engaged in fishing. Scheme may be different (2) The scheme established by the regulations may, with respect to any matter, be different from the provisions of this Act relating to that matter. Tabling of regulation (3) The Minister shall table the regulations in the House of Commons within three sitting days after the day on which they are made. Motion to repeal (4) The regulations come into force on the 10th sitting day after the day on which they are tabled, or on any later day specified in the regulations, unless a motion to repeal them, signed by not fewer than 30 members of the House of Commons, is filed with the Speaker of the House of Commons before the 10th sitting day. Consideration (5) If a motion to repeal the regulations is filed with the Speaker of the House of Commons in accordance with subsection (4), it shall be taken up and considered by the House of Commons within five sitting days after the day on which it is filed. Time for disposition of motion (6) The motion shall be taken up after the ordinary hour of daily adjournment, for a period of not more than four hours, and at the end of the debate the Speaker of the House of Commons shall, without delay or further debate or amendment, put every question necessary for the disposition of the motion. Adoption or defeat of motion (7) If the motion is adopted, the regulations are repealed, and if the motion is defeated, the regulations come into force on the day after the day on which the motion is defeated or on any later day specified in the regulations. Regulation repealed (8) The regulations are repealed if Parliament is prorogued or dissolved before the motion is disposed of or, if no motion has been filed, before the end of the period mentioned in subsection (4). Definition of sitting day (9) For the purpose of this section, sitting day means a day on which the House of Commons is sitting.
Employment Insurance Act — E-5.6 153.1
Regulations 153.1 (1) Despite anything in this Act, the Commission shall, with the approval of the Governor in Council, make any regulations it considers necessary respecting the establishment and operation of a scheme to ensure that special benefits are provided to insured persons who have at least 600 hours of insurable employment in their qualifying period but who do not qualify to receive benefits under section 7, including regulations (a) for establishing requirements to qualify to receive the benefits, the duration of entitlement to the benefits, benefit rates, disentitlement and disqualification from receiving the benefits and benefit repayment requirements; and (b) varying the application of any other provision of this Act in relation to persons who have made claims under this Part and who subsequently make claims under Part I or VIII. Scheme may be different (2) The scheme established by the regulations may, with respect to any matter, be different from the provisions of this Act relating to that matter. Limitation (3) The scheme established by the regulations may not provide special benefits to persons who are subject to an increase under section 7.1 in the number of hours of insurable employment required to qualify for benefits. 1996, c. 23, s. 153.1; 2000, c. 14, s. 6
Employment Insurance Act — E-5.6 153.2
Regulations 153.2 (1) Despite any other provisions of this Act, if the Government of Canada has entered into an agreement with a province in respect of a provincial law that has the effect of reducing or eliminating special benefits, or benefits under Part VII.1, payable as described in subsection 69(2), the Commission may, with the approval of the Governor in Council, for the purposes of implementing the agreement and taking into account the application or effect of the provincial law, make any regulations that it considers necessary, including regulations (a) respecting the manner in which and the extent to which any provision of this Act or the regulations applies; and (b) adapting any provision of this Act or the regulations. Regulations (2) The regulations may provide for (a) the making of any financial adjustments and for the crediting or charging of the amount of any of those adjustments to the Employment Insurance Operating Account, including (i) refunds of overpayments with respect to employees’ premiums and premiums under Part VII.1, (ii) adjustment payments between the prov­ince and the Government of Canada with respect to premiums, and (iii) reimbursement by the province of benefits paid by the Government of Canada in accordance with any administrative agreement between the province and the Government of Canada; (b) the exchange of any information obtained under the provincial law or this Act; and (c) the administration of benefits payable under this Act to persons employed or residing in the province or who have made a claim under the provincial law — or to self-employed persons, within the meaning of subsection 152.01(1), who work or reside in the province or who have made a claim under the provincial law — and the increase or decrease in the amount of benefits payable and in the number of weeks for which benefits may be paid under this Act to and in respect of those persons. 2005, c. 30, s. 131; 2009, c. 33, s. 17; 2010, c. 12, s. 2189
Employment Insurance Act — E-5.6 153.3
COVID-19 153.3 (1) The Minister may, for the purpose of mitigating the economic effects of the coronavirus disease 2019 (COVID-19), make interim orders that (a) add provisions, including provisions that provide for new benefits, to this Act or any regulation made under this Act; (b) adapt provisions of this Act or any regulation made under this Act; or (c) provide that any provisions of this Act or a regulation made under this Act do not apply in whole or in part. Restriction (2) An interim order is not to be made under subsection (1) in respect of Part IV or VII or in respect of a regulation made under this Act for the purposes of those Parts. Condition precedent — Minister of Finance (3) An interim order is not to be made under subsection (1) without the consent of the Minister of Finance. Condition precedent — President of the Treasury Board (4) An interim order is not to be made under subsection (1) in respect of Part III or in respect of a regulation made under this Act for the purposes of that Part without the additional consent of the President of the Treasury Board. Consultation with Commission (5) For greater certainty, the Minister may consult the Commission before making an interim order under subsection (1). Retroactive effect (6) An interim order made under subsection (1) may, if it so provides, have retroactive effect. Cessation of effect (7) An interim order made under subsection (1) must contain provisions that cause any provision added under paragraph (1)(a), any adaptation made under paragraph (1)(b) and any non-application provision made under paragraph (1)(c) to cease to apply on the earliest of (a) the day, if any, specified in the interim order, (b) the day on which the interim order is repealed, and (c) the Saturday after the first anniversary of the day on which the interim order takes effect. Conflict (8) If an interim order made under subsection (1) or a provision added under paragraph (1)(a) provides that it applies despite any provision of this Act or any regulation made under this Act, the interim order or added provision prevails to the extent that it conflicts with this Act or any regulation made under this Act. Restriction (9) The power to make an interim order under subsection (1) is not to be exercised after September 30, 2020. 2020, c. 5, s. 57
Employment Insurance Act — E-5.6 153.4
Accessory orders 153.4 The Minister may make orders for the purpose of ensuring that interim orders made under subsection 153.3(1) only have temporary effect, including orders that repeal any provision added under paragraph 153.3(1)(a). 2020, c. 5, s. 57
Employment Insurance Act — E-5.6 153.5
Definitions 153.5 (1) In this Part, (a) COVID-19 means the coronavirus disease 2019; (b) [Repealed, SOR/2020-188, s. 1] (c) initial claim for benefits has the same meaning as in subsection 6 (1). Definition of Claimant (2) For the purposes of this Part, claimant means a person (a) who ceases working, whether employed or self-employed, for reasons related to COVID-19; (b) who could have had a benefit period established on or after March 15, 2020 with respect to any of the benefits referred to in paragraph (3)(a); (c) who is unable to start working for reasons related to COVID-19 and to whom, at any time during the period beginning on December 29, 2019 and ending on October 3, 2020, at least one benefit referred to in paragraph (3)(b) has been paid or was payable, if, during that period (i) the established benefit period of that person with respect to those benefits has ended, (ii) all of those benefits have been paid to that person, or (iii) some of those benefits cannot be paid to that person by virtue of subsection 12 (6); or (d) who is unable to start working for reasons related to COVID-19 and to whom, at any time during the period beginning on December 29, 2019 and ending on October 3, 2020, at least one benefit referred to in paragraph (3)(c) has been paid or was payable, if, during that period (i) the established benefit period of that person with respect to those benefits has ended, (ii) all of those benefits have been paid to that person, or (iii) some of those benefits cannot be paid to that person by virtue of subsection 8(18) of the Employment Insurance (Fishing) Regulations . Benefits referred to in paragraphs (2)(b) to (d) (3) The benefits referred to in paragraphs (2)(b) to (d) are (a) with respect to a claimant referred to in paragraph (2)(b), benefits provided under section 152.03 or provided under Part I, other than those benefits provided under any of sections 22 to 24 ; (b) with respect to a claimant referred to in paragraph (2)(c), benefits provided under Part I, other than those benefits provided under any of sections 21 to 24 ; and (c) with respect to a claimant referred to in paragraph (2)(d), benefits provided under the employment insurance scheme established under Part VIII. SOR/2020-61, s. 1 SOR/2020-88, s. 1 SOR/2020-89, s. 1 SOR/2020-95, s. 1 SOR/2020-169, s. 1 SOR/2020-188, s. 1