GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Employment Insurance Act — E-5.6 66.6
Service Fees Act 66.6 For greater certainty, the Service Fees Act does not apply in respect of the premium rate set under section 66 or 66.32 or the premiums determined under sections 67 and 68. 2005, c. 30, s. 126; 2012, c. 31, s. 438; 2013, c. 40, s. 131; 2017, c. 20, s. 454
Employment Insurance Act — E-5.6 67
Employee’s premium 67 Subject to section 70, a person employed in insurable employment shall pay, by deduction as provided in subsection 82(1), a premium equal to their insurable earnings multiplied by the premium rate set under section 66 or 66.32, as the case may be. 1996, c. 23, s. 67; 2001, c. 5, s. 10; 2003, c. 15, s. 21; 2004, c. 22, s. 26; 2005, c. 30, s. 126; 2013, c. 40, ss. 131, 133
Employment Insurance Act — E-5.6 68
Employer’s premium 68 Subject to sections 69 and 70, an employer shall pay a premium equal to 1.4 times the employees’ premiums that the employer is required to deduct under subsection 82(1).
Employment Insurance Act — E-5.6 70
Overlapping pay periods 70 If insurable earnings are paid to a person after the end of the year in which their insurable employment occurred, the insurable employment is, for the purposes of determining insurable earnings and premiums payable, deemed to have occurred in the year in which the insurable earnings are paid.
Employment Insurance Act — E-5.6 70.2
Employment Insurance Operating Account established 70.2 There is established in the accounts of Canada an account to be known as the Employment Insurance Operating Account. 2010, c. 12, s. 2185
Employment Insurance Act — E-5.6 72
Payment into Consolidated Revenue Fund 72 There shall be paid into the Consolidated Revenue Fund (a) all amounts received under Parts I and III to IX, as or on account of premiums, fines, penalties, interest, repayment of overpaid benefits and benefit repayment; (b) all amounts collected by the Commission for services rendered to other government departments or agencies or to the public; and (c) all amounts received on account of principal or interest on loans made by the Commission under Part II or as repayment of overpayments made by the Commission under that Part.
Employment Insurance Act — E-5.6 73
Credits to Employment Insurance Operating Account 73 There shall be credited to the Employment Insurance Operating Account and charged to the Consolidated Revenue Fund (a) an amount in each year equal to the amount receivable as or on account of premiums payable for that year under this Act; (b) any other amounts provided out of the Consolidated Revenue Fund appropriated by Parliament for any purpose related to employment insurance and administered by the Commission; and (c) an amount equal to all benefit repayments receivable under Part VII. 1996, c. 23, s. 73; 2010, c. 12, s. 2194
Employment Insurance Act — E-5.6 73.1
Benefit enhancements under this Act 73.1 There shall be credited to the Employment Insurance Operating Account on August 1, 2010 the amount determined by the Minister of Finance that corresponds to the cost of the benefit enhancement measures under this Act, provided for in the budget tabled in Parliament on January 27, 2009 in which the cost is estimated to be $2,900,000,000. 2009, c. 2, s. 223; 2010, c. 12, s. 2194
Employment Insurance Act — E-5.6 74
Government premiums 74 There shall be credited to the Employment Insurance Operating Account and charged to the Consolidated Revenue Fund an amount equal to the premiums required to be paid by Her Majesty in right of Canada as employer’s premiums for persons employed in insurable employment by Her Majesty in right of Canada. 1996, c. 23, s. 74; 2010, c. 12, s. 2194
Employment Insurance Act — E-5.6 75
Other credits to Employment Insurance Operating Account 75 There shall be credited to the Employment Insurance Operating Account all amounts paid into the Consolidated Revenue Fund that are (a) received as or on account of penalties imposed under section 38, 39 or 65.1 and repayments of overpaid benefits, except interest and penalties on benefit repayment; (b) collected by the Commission for services rendered to other government departments or agencies or to the public; (c) received on account of principal or interest on loans made by the Commission under Part II; (d) received as repayments of overpayments by the Commission under section 61 for employment support measures authorized by Part II; (e) received as repayments of overpayments by the Commission under agreements entered into under section 63; or (f) received as interest under section 80.1. 1996, c. 23, s. 75; 2010, c. 12, s. 2194 2022, c. 10, s. 404
Employment Insurance Act — E-5.6 77
Charges to the Account 77 (1) There shall be paid out of the Consolidated Revenue Fund and charged to the Employment Insurance Operating Account (a) all amounts paid as or on account of benefits under this Act; (b) all amounts paid under section 61 for employment support measures; (c) all amounts paid under paragraph 63(1)(a); (d) the costs of administering this Act, including administration fees or costs paid under section 62 or paragraph 63(1)(b); (d.1) the costs of administering sections 28.1 and 28.2 of the Department of Employment and Social Development Act ; and (e) and (f) [Repealed, 2012, c. 31, s. 439] (g) the costs of administering Part 5 of the Department of Employment and Social Development Act in respect of appeals respecting this Act. Payment by special warrants (2) Notwithstanding the Financial Administration Act , amounts mentioned in paragraph (1)(a) shall be paid by special warrants drawn on the Receiver General and issued by the Commission by electronic means or bearing the printed signature of the Chairperson and Vice-Chairperson of the Commission, and amounts mentioned in paragraphs (1)(b) and (c) may be paid by the special warrants. No charge for negotiation (3) The special warrants are negotiable without charge at any financial institution in Canada. 1996, c. 23, ss. 77, 189(E); 1999, c. 31, s. 79(E); 2008, c. 28, s. 129; 2010, c. 12, s. 2194; 2012, c. 19, ss. 245, 307, c. 31, ss. 439, 462(E); 2013, c. 40, s. 236; 2015, c. 36, s. 156 2022, c. 10, s. 405
Employment Insurance Act — E-5.6 77.1
Forecasts and estimates 77.1 On or before July 22 in a year, (a) the Minister of Finance shall (i) forecast the amount to be credited to the Employment Insurance Operating Account under sections 73 to 75 during the year, (ii) forecast the amount to be charged, during the year, to that Account under subsection 77(1) based on, among other things, information provided by the Minister, and (iii) estimate the total, at December 31 of the immediately preceding year, of the amounts credited to that Account; and (b) the Minister shall estimate the total, at December 31 of the immediately preceding year, of the amounts charged to that Account. (2) to (6) [Repealed, 2012, c. 31, s. 440] 2008, c. 28, s. 130; 2010, c. 12, s. 2205; 2012, c. 19, s. 614, c. 31, s. 440; 2013, c. 40, s. 134
Employment Insurance Act — E-5.6 78
Maximum amount that may be paid under Part II 78 The total amount that may be paid out by the Commission under section 61 and paragraph 63(1)(a) and charged to the Employment Insurance Operating Account under this Part in a fiscal year must not exceed 0.8% of the insurable earnings of all insured persons from which the prescribed amount is deducted under subsection 82(1) in that year as or on account of employee’s premiums, as estimated by the Commission and set out in the Main Estimates tabled in Parliament. 1996, c. 23, s. 78; 2010, c. 12, s. 2194; 2015, c. 36, s. 157
Employment Insurance Act — E-5.6 79
Plan 79 The Minister shall, with the concurrence of the Minister of Finance, (a) submit to the Treasury Board for approval a plan for each fiscal year estimating the amounts to be paid for that year under Part II; and (b) have the plan included in the Main Estimates tabled in Parliament for the fiscal year.
Employment Insurance Act — E-5.6 80.1
Regulations — payment of interest 80.1 (1) The Commission may, with the approval of the Governor in Council, make regulations respecting the payment of interest on amounts owing to Her Majesty under this Act, other than Parts IV and VII, including regulations prescribing (a) rates of interest, or the manner of calculating rates of interest, payable; (b) terms and conditions for the imposition and payment of interest; and (c) terms and conditions under which the Commission may waive, reduce or write off the interest payable. Debt due to Her Majesty (2) Interest payable under this section is a debt due to Her Majesty and may be recovered in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act, including the manner in which an amount owing under Part I may be recovered under subsection 47(2) or section 126. Limitation (3) No interest due under this section may be recovered more than 72 months after the day on which the liability to pay it arose. Exclusion of Financial Administration Act (4) Section 155.1 of the Financial Administration Act does not apply in relation to amounts owing to Her Majesty under this Act, other than Parts IV and VII.
Employment Insurance Act — E-5.6 81
Definitions 81 In this Part, authorized person means a person authorized by the Minister for the purposes of this Part; ( personne autorisée ) judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court; ( juge ) Minister means the Minister of National Revenue. ( ministre )
Employment Insurance Act — E-5.6
authorized person means a person authorized by the Minister for the purposes of this Part; ( personne autorisée )
Employment Insurance Act — E-5.6
judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court; ( juge )
Employment Insurance Act — E-5.6
Minister means the Minister of National Revenue. ( ministre )
Employment Insurance Act — E-5.6 82
to remit the amount to the day of remittance of the amount to the Receiver General. Penalty for failure to remit (9) Every employer who in a year fails to remit to the Receiver General an amount that the employer is required to remit at the time when it is required is liable to a penalty of (a) subject to paragraph (b), if (i) the Receiver General receives that amount on or before the day it was due, but that amount is not paid in the manner required, 3% of that amount, (ii) the Receiver General receives that amount (A) no more than three days after it was due, 3% of that amount, (B) more than three days and no more than five days after it was due, 5% of that amount, or (C) more than five days and no more than seven days after it was due, 7% of that amount, or (iii) that amount is not paid or remitted on or before the seventh day after it was due, 10% of that amount; or (b) 20% of the amount if at the time of the failure a penalty under this subsection was payable by the employer for an amount that the employer was required to remit during the year and the failure was made knowingly or under circumstances amounting to gross negligence. 1996, c. 23, s. 82; 2008, c. 28, s. 39
Employment Insurance Act — E-5.6 82.01
Excess payment — amount deemed not deducted 82.01 (1) Subject to subsection (2), an amount deducted by an employer under subsection 82(1) for a year after 2015 in respect of an excess payment that was paid — as a result of a clerical, administrative or system error — as remuneration to an insured person is deemed not to have been deducted for the purposes of this Act if (a) before the end of the third year after the calendar year in which the amount was deducted, (i) the employer elects to have this section apply in respect of the amount, and (ii) the insured person has repaid, or made an arrangement to repay, the employer; (b) the employer has not filed an information return correcting for the excess payment before making the election referred to in subparagraph (a)(i); and (c) any additional conditions specified by the Minister are met. Determination of amount (2) For the purposes of subsection (1), the amount that is deemed not to have been deducted is the amount that was deducted by the employer or, if the amount determined by the following formula is less than the amount that was deducted by the employer, the amount determined by the formula A − B where A is the aggregate of all amounts that were deducted by the employer as the employee’s premiums for the year in question; and B is the aggregate of all amounts that would have been deducted by the employer as the employee’s premiums for that year had the employer not made the excess payment referred to in subsection (1). 2019, c. 29, s. 50
Employment Insurance Act — E-5.6 82.1
Succession of employers 82.1 If, in a year after 2003, one employer immediately succeeds another as the employer of an employee as a result of the formation or dissolution of a corporation or the acquisition — with the agreement of the former employer or by operation of law — of all or part of an undertaking or business of the former employer, the successor employer may, for the application of section 82, take into account the amounts deducted, remitted or paid under this Act by the former employer in respect of the year in relation to the employment of the employee as if they had been deducted, remitted or paid by the successor employer. If the employer takes those amounts into account with respect to the employer’s premium, the employer shall also take them into account with respect to the employee’s premium. 2004, c. 22, s. 27
Employment Insurance Act — E-5.6 83
Liability of directors 83 (1) If an employer who fails to deduct or remit an amount as and when required under subsection 82(1) is a corporation, the persons who were the directors of the corporation at the time when the failure occurred are jointly and severally, or solidarily, liable, together with the corporation, to pay Her Majesty that amount and any related interest or penalties. Application of Income Tax Act provisions (2) Subsections 227.1(2) to (7) of the Income Tax Act apply, with such modifications as the circumstances require, to a director of the corporation. Assessment provisions applicable to directors (3) The provisions of this Part respecting the assessment of an employer for an amount payable under this Act and respecting the rights and obligations of an employer so assessed apply to a director of the corporation in respect of an amount payable by the director under subsection (1) in the same manner and to the same extent as if the director were the employer mentioned in those provisions. 1996, c. 23, s. 83; 2004, c. 25, s. 134(E)
Employment Insurance Act — E-5.6 84
Employer’s premium not recoverable 84 Despite any contract to the contrary, an employer is not entitled to recover from an insured person the employer’s premium payable by the employer either by withholding the amount of the premium from the person’s wages or otherwise.
Employment Insurance Act — E-5.6 85
Assessment 85 (1) The Minister may assess an employer for an amount payable by the employer under this Act, or may reassess the employer or make such additional assessments as the circumstances require, and the expression “assessment” when used in this Act with reference to any action so taken by the Minister under this section includes a reassessment or an additional assessment. Notice of assessment and liability of employer (2) After assessing an employer for an amount payable under this Act, the Minister shall send the employer a notice of assessment, and when the notice is sent the assessment is valid and binding subject to being vacated or varied on appeal under this Act, and the employer is liable to pay the amount to Her Majesty without delay. Limitation on assessments (3) No assessment, reassessment or additional assessment of an amount payable by an employer under this Act may be made by the Minister under this section after three years have elapsed after the end of the year in which any premium in relation to which that amount is payable should have been paid, unless the employer has made a misrepresentation or committed fraud in filing a return or in supplying information about the return under this Part. Mailing or sending date (4) The day of mailing or sending, as the case may be, of a notice of assessment described in subsection (2) is, in the absence of any evidence to the contrary, deemed to be the day appearing from the notice to be the date of the notice unless called into question by the Minister or by a person acting for the Minister or for Her Majesty. Date electronic notice sent (5) For the purposes of this Act, if a notice or other communication in respect of a person or partnership is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person or partnership and received by the person or partnership on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person or partnership to the Minister for the purposes of this subsection, informing the person or partnership that a notice or other communication requiring the person or partnership’s immediate attention is available in the person or partnership’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person or partnership’s secure electronic account and the person or partnership has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister. 1996, c. 23, s. 85; 2010, c. 25, s. 71
Employment Insurance Act — E-5.6 86
ept security for payment of premiums by way of mortgage, hypothec or other charge of any kind whatever on property of the employer or any other person or by way of guarantee from other persons. Trustee in bankruptcy (6) If an employer has become bankrupt, the trustee in bankruptcy is deemed to be the agent of the bankrupt for the purposes of this Act. Definition of responsible representative (7) For the purposes of this section, responsible representative means a person, other than a trustee in bankruptcy, who is an assignee, liquidator, receiver, receiver-manager, administrator, executor, liquidator of the succession or any other like person administering, winding up, controlling or otherwise dealing with a property, business or estate of another person. 1996, c. 23, s. 86; 1998, c. 19, s. 266; 2001, c. 4, s. 77(F)
Employment Insurance Act — E-5.6 87
Records and books 87 (1) An employer paying remuneration to a person they employ in insurable employment shall keep records and books of account at the employer’s place of business or residence in Canada, or at such other place as may be designated by the Minister, in such form and containing such information, including the Social Insurance Number of each insured person, as will enable the determination of any premiums payable under this Act or any premiums or other amounts that should have been deducted or paid. Specification of required books and records (2) If the employer has failed to keep adequate records and books of account, the Minister may require the employer to keep such records and books of account as the Minister may specify, and the employer shall keep the required records and books of account. Retention for six years (3) The employer shall retain the records and books of account and every account and voucher necessary to verify the information contained in them for six years after the year for which they are kept, or until written permission for their prior disposal is given by the Minister. Electronic records (3.1) Every employer required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (3). Exemption (3.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt an employer or a class of employers from the requirement in subsection (3.1). Retention for ruling or appeal (4) If the employer or one of their employees is subject to a ruling under section 90 or has made an appeal to the Minister under section 91, the employer shall retain every record, book of account, account and voucher necessary for dealing with the ruling or the appeal until the ruling is made or the appeal is disposed of and any further appeal is disposed of or the time for filing a further appeal has expired. 1996, c. 23, s. 87; 1998, c. 19, s. 267
Employment Insurance Act — E-5.6 88
 grounds, including statistical or other information or past experience relating to the group or any other persons, that the person or any person in the group may have failed or may be likely to fail to provide information that is sought under the requirement or to otherwise comply with this Act; and (d) the information or document is not otherwise more readily available. Service of authorization (8) If the authorization is granted, it shall be served together with the notice mentioned in subsection (5). Review of authorization (9) If the authorization is granted, a third party on whom it is served may, within 15 days after it is served, apply for a review of the authorization to the judge who granted it or, if the judge is unable to act, to another judge of the same court. Powers on review (10) On hearing the application, a judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (7)(a) to (d) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met. Additional remedy (11) If a person is found guilty of an offence under subsection 106(2) for failing to comply with a requirement under subsection (5), the court may make such order as it considers proper in order to enforce compliance with the requirement. Copies as evidence (12) If a document is inspected, audited, examined or provided in accordance with this section, (a) the person by whom it is inspected, audited, or examined or to whom it is provided, or any officer of the Canada Revenue Agency, may make one or more copies, or have them made; and (b) any document appearing to be certified by the Minister or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way. Compliance (13) No person shall hinder, molest or interfere with any person doing anything that the person is authorized to do by or under this section or prevent or attempt to prevent any person from doing any such thing and, notwithstanding any other Act or law, every person shall, unless the person is unable to do so, do everything required by or under this section. 1996, c. 23, s. 88; 1999, c. 17, s. 135; 2005, c. 38, s. 138
Employment Insurance Act — E-5.6 89
Protection of employer 89 (1) No action lies against any person for deducting a sum of money in compliance or intended compliance with this Act. Discharge of liability (2) The Minister’s receipt for an amount deducted by a person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to their creditor with respect to the deduction to the extent of the amount mentioned in the receipt.