GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Employment Insurance Act — E-5.6 126
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 (19) On hearing the application, the judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (16)(a) and (b) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met. Copies as evidence (20) If a document is inspected, examined or provided in accordance with subsection (10) or (14), (a) the person by whom it is inspected or examined or to whom it is provided, or any other person acting for the Commission, may make one or more copies, or have them made; and (b) any document appearing to be certified by the Commission 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 (21) 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 unable to do so, do everything required by or under this section. Definitions (22) In this section, authorized person means a person authorized in writing by the Commission for the purposes of this section; ( 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 ) 1996, c. 23, s. 126; 1998, c. 19, s. 271; 2009, c. 33, s. 14
Employment Insurance Act — E-5.6
authorized person means a person authorized in writing by the Commission for the purposes of this section; ( 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-5.6 129
Privilege 129 When an employer, claimant or other person gives the Commission written, oral or documentary evidence required for the proper determination of the entitlement of a claimant to benefits, the giving of the evidence is an occasion of qualified privilege. 1996, c. 23, s. 129; 2012, c. 19, s. 249
Employment Insurance Act — E-5.6 130
Default 130 If, because of the failure or neglect of any person to comply with this Act or the regulations, another person loses the right to claim, in whole or in part, any benefits to which the person would otherwise be entitled, the Commission may nevertheless pay the benefits.
Employment Insurance Act — E-5.6 131
Question under section 90 131 (1) If a question specified in section 90 arises in any legal proceedings, the justice, judge or court before whom it arises shall (a) refer the question to an authorized officer of the Canada Revenue Agency under that section and defer further proceedings until the officer’s ruling is received, if the question has not been decided by the authorized officer; and (b) on receipt of the ruling, proceed with the hearing and judgment of the legal proceedings. Deferral of judgment (2) If an appeal has been made under section 91 or 103, the justice, judge or court shall defer judgment until (a) a decision of the Minister of National Revenue is received, in the case of an appeal under section 91; or (b) a decision of the Tax Court of Canada is received, in the case of an appeal under section 103. 1996, c. 23, s. 131; 1999, c. 17, s. 135; 2005, c. 38, s. 138
Employment Insurance Act — E-5.6 132
Question for Commission 132 (1) If a question that could be decided by the Commission arises in any legal proceedings, the justice, judge or court before whom the question arises shall refer the question to the Commission and defer further proceedings until the Commission’s decision is received. Appeal pending (2) If an appeal from a decision of the Commission, or a person authorized by the Commission, is pending on the question arising in any legal proceedings, the justice, judge or court before whom the question arises shall defer further proceedings until the appeal decision is received. Receipt of decision (3) On receipt of the decision, the justice, judge or court shall proceed with the hearing and judgment and, in any proceedings under this Act, the decision is conclusive except in accordance with the Federal Courts Act . 1996, c. 23, s. 132; 2002, c. 8, s. 182
Employment Insurance Act — E-5.6 134
Evidence of documents, etc. 134 (1) In any proceedings under this Act, (a) a document appearing to be a resolution, record or other proceeding of the Commission or other proceeding under this Act or a copy of it, and appearing to be certified by a Commissioner or the Secretary of the Commission, (b) a document appearing to be, or appearing to be a copy of or extract from, (i) a document in the custody of the Commission or a document issued under this Act, or (ii) an entry in any books or records in the custody of the Commission, and appearing to be certified by the Commission or a person employed in the administration of this Act, (c) a document appearing to be certified by the Commission or a person employed in the administration of this Act and stating the amount of any contributions paid, payable or owing or the amount of any benefits or other amount paid to or owing by any person, or (d) a document appearing (i) to be, or to be a copy of or extract from, any of the following, namely, an employer’s register, books, pay sheets, records of wages, ledgers, accounts or other documents, and (ii) to be certified by an inspector or other person employed in the administration of this Act to whom the documents mentioned in subparagraph (i) were produced under this Act, is evidence of the facts appearing in the document without proof of the signature or official character of the person appearing to have signed the certificate and without further proof. Documents sent by mail (2) For the purposes of this Act and the regulations and any proceedings under them, a document appearing to be a certificate of the Commission or a person authorized by the Commission to the effect that a notice, request, demand or other document was sent by mail is evidence that the notice, request, demand or other document was received by the addressee in the ordinary course of the mails. Filmed or electronic evidence (3) In any proceedings under this Act or the regulations, a print that is (a) made from a photographic film or from a document in electronic form made by the Commission for the purpose of keeping a permanent record of a document, and (b) certified by the Commission or a person employed in the administration of this Act is admissible in evidence for all purposes for which the recorded document would be admitted as evidence in the proceedings without proof of the signature or official character of the person appearing to have signed the certificate. Documents in electronic form (4) For greater certainty, a reference to a document in this section includes a document in electronic form.
Employment Insurance Act — E-5.6 135
Offence 135 (1) Every person is guilty of an offence punishable on summary conviction who (a) in relation to a claim for benefits, makes a representation that the person knows to be false or misleading; (b) being required under this Act or the regulations to provide information, provides information or makes a representation the person knows to be false or misleading; (b.1) knowingly fails to declare to the Commission all or some of their earnings for a period determined under the regulations for which they claimed benefits; (c) makes a claim or declaration that the person knows is false or misleading because of the non-disclosure of facts; (d) being the payee of a special warrant, knowingly negotiates or attempts to negotiate it for benefits to which the person is not entitled; (e) knowingly fails to return a special warrant, or the amount or any excess amounts, as required by section 44; (f) imports or exports a document issued by the Commission, or has it imported or exported, for the purpose of defrauding or deceiving the Commission; or (g) participates in, assents to or acquiesces in an act or omission mentioned in paragraphs (a) to (f). Saving (2) No prosecution for an offence under this section shall be instituted if a penalty for that offence has been imposed under section 38, 39 or 65.1. Punishment (3) Every person who commits an offence under this section is liable to (a) a fine of not less than $200 and not more than $5,000 plus, (i) in a case mentioned in paragraph (1)(b.1), an amount of not more than double the total of the amount by which the person’s benefits were reduced under subsection 19(3) and the amount of the benefits that would have been paid to the claimant for the period mentioned in that paragraph if the benefits had not been reduced or the claimant had not been disentitled or disqualified from receiving benefits, or (ii) in any other appropriate case, an amount of not more than double the amount of any benefits that may have been paid as a result of committing the offence; or (b) both the fine and imprisonment for a term of not more than six months.
Employment Insurance Act — E-5.6 136
Contravention of Act or regulations 136 (1) Every person who contravenes this Act or the regulations is guilty of an offence. Obstructing person authorized by Commission (2) Every person who delays or obstructs a person authorized by the Commission in exercising their powers or performing their duties under this Act or the regulations is guilty of an offence.
Employment Insurance Act — E-5.6 137
General penalty for offences 137 Every person who is guilty of an offence under this Act for which no penalty is provided is liable on summary conviction to a fine of not less than $100 and not more than $2,000 or to imprisonment for a term of not more than six months, or to both.
Employment Insurance Act — E-5.6 138
Obligation 138 Every person employed in insurable employment, and every self-employed person in respect of whom Part VII.1 applies, must have a Social Insurance Number that has been assigned to that person under an Act of Parliament. 1996, c. 23, s. 138; 2012, c. 19, s. 308
Employment Insurance Act — E-5.6 139
Change of name 139 When the name of a person to whom a Social Insurance Number has been assigned changes because of marriage or otherwise, the person shall inform the Commission of their new name within 60 days after the day on which the change of name becomes effective, unless they have already so informed another authority empowered to receive that information. 1996, c. 23, s. 139; 2012, c. 19, s. 308
Employment Insurance Act — E-5.6 140
Regulations 140 For the purposes of sections 138 and 139, the Commission may, with the approval of the Governor in Council, make regulations respecting (a) applications for a Social Insurance Number; (b) the assignment and use of Social Insurance Numbers; (c) requirements that must be met by persons who have been assigned Social Insurance Numbers; and (d) requirements that must be met by employers. 1996, c. 23, s. 140; 2012, c. 19, s. 308
Employment Insurance Act — E-5.6 142
Reports 142 All reports, recommendations and submissions required to be made to the Governor in Council under this Act, whether by the Commission or otherwise, shall be submitted through the Minister.
Employment Insurance Act — E-5.6 144
Definitions 144 In this Part, benefit repayment means an amount determined under section 145; ( remboursement de prestations ) benefits means benefits under this Act, read without reference to this Part; ( prestations ) income of a person for a period means the amount that would be their income for the period determined under the Income Tax Act if no amount were (a) deductible under paragraphs 60(v.1), (w), (y) and (z) of that Act, (b) included in respect of a gain from a disposition of property to which section 79 of that Act applies, or (c) included under paragraph 56(1)(q.1) or subsection 56(6) of that Act; ( revenu ) Minister means the Minister of National Revenue; ( ministre ) person has the meaning given that term in subsection 248(1) of the Income Tax Act ; ( personne ) taxation year means a taxation year within the meaning of the Income Tax Act . ( année d’imposition ) 1996, c. 23, s. 144; 2006, c. 4, s. 172; 2007, c. 35, s. 128
Employment Insurance Act — E-5.6
benefit repayment means an amount determined under section 145; ( remboursement de prestations )
Employment Insurance Act — E-5.6
benefits means benefits under this Act, read without reference to this Part; ( prestations )
Employment Insurance Act — E-5.6 (a)
income of a person for a period means the amount that would be their income for the period determined under the Income Tax Act if no amount were (a) deductible under paragraphs 60(v.1), (w), (y) and (z) of that Act, (b) included in respect of a gain from a disposition of property to which section 79 of that Act applies, or (c) included under paragraph 56(1)(q.1) or subsection 56(6) of that Act; ( revenu )
Employment Insurance Act — E-5.6
Minister means the Minister of National Revenue; ( ministre )
Employment Insurance Act — E-5.6
person has the meaning given that term in subsection 248(1) of the Income Tax Act ; ( personne )
Employment Insurance Act — E-5.6
taxation year means a taxation year within the meaning of the Income Tax Act . ( année d’imposition )
Employment Insurance Act — E-5.6 145
Benefit repayment 145 (1) If a claimant’s income for a taxation year exceeds 1.25 times the maximum yearly insurable earnings, the claimant shall repay to the Receiver General 30% of the lesser of (a) the total benefits, other than special benefits and benefits under Part VII.1, paid to the claimant in the taxation year, and (b) the amount by which the claimant’s income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings. Exception (2) Subsection (1) does not apply in respect of a claimant who was paid regular benefits for less than one week in the ten years before the taxation year referred to in that subsection. Excluded benefits (3) Regular benefits paid for weeks beginning before June 30, 1996 shall not be taken into account when applying subsection (2). Time for repayment (4) A repayment must be made (a) in the case of a claimant who dies after October in the year and before May in the next year, within six months after the day of death; and (b) in any other case, on or before April 30 in the next year. Limitation (5) For greater certainty, repayments under this section do not affect the determination under subsection (2) of regular benefits paid to a claimant. (6) to (8) [Repealed, 2001, c. 5, s. 11] 1996, c. 23, s. 145; 1998, c. 19, s. 272; 2001, c. 5, s. 11; 2009, c. 33, s. 15
Employment Insurance Act — E-5.6 146
Returns 146 If a claimant is required to make a benefit repayment for a taxation year, a return in a form, and containing information, authorized by the Minister shall, without notice or demand, be filed with the Minister as part of the claimant’s return of income under Part I of the Income Tax Act , (a) in the case of a claimant who dies after October 31 in the year and before May 1 in the next year, by the claimant’s legal representative within six months after the day of death; (b) in the case of any other claimant, on or before the claimant’s filing-due date (as defined in subsection 248(1) of the Income Tax Act ) for the year, by that claimant or, if for any reason the claimant is unable to file the return, by their guardian, curator, tutor, committee or other legal representative; or (c) if the claimant or their legal representative has not filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies. 1996, c. 23, s. 146; 1998, c. 19, s. 273
Employment Insurance Act — E-5.6 147
Estimate of benefit repayment 147 Every claimant or other person required by section 146 to file a return shall, in the return, estimate the amount of benefit repayment payable by them.
Employment Insurance Act — E-5.6 148
Responsible Minister 148 The Minister shall administer and enforce the provisions of this Part.
Employment Insurance Act — E-5.6 149
Application of Income Tax Act provisions 149 For the purposes of this Part, subsections 150(2) and (3), section 152 (except subsections 152(1.1) to (1.3) and (6)), section 158, subsections 159(1) to (3), sections 160 (except paragraph 160(1)(d)) and 160.1, subsections 161(1) and (11), sections 162 to 167, Division J of Part I, sections 220 to 226, subsection 227(10), sections 229, 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply, with such modifications as the circumstances require, except that, in the application of those provisions, (a) “Act” shall be read as “Part VII of the Employment Insurance Act ”; (b) “person” and “taxpayer” shall be read as “claimant”; (c) “tax” and “taxes” shall be read as “benefit repayment”; (d) “under this Part” shall be read as “under Part VII of the Employment Insurance Act ”; and (e) paragraph 163(2)(a) of the Income Tax Act shall be read as follows: “(a) the benefit repayment payable by him for the year as determined under section 145 of the Employment Insurance Act ;”.
Employment Insurance Act — E-5.6 150
Debts due Her Majesty 150 All benefit repayments, interest, penalties and other amounts payable by a claimant under this Part and under the provisions of the Income Tax Act as they apply for the purposes of this Part are debts due to Her Majesty and recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by the Income Tax Act .
Employment Insurance Act — E-5.6 151
Communication of information 151 (1) Notwithstanding subsection 241(1) of the Income Tax Act , the Minister may communicate, or allow to be communicated, to the Commission, or a person authorized by the Commission, such information obtained under that Act as is necessary for the administration and enforcement of this Part and section 43 of this Act. Authorized person (2) In relation to any information obtained under subsection (1), a person authorized by the Commission is an official or authorized person within the meaning of subsection 241(10) of the Income Tax Act and is subject to subsections 239(2.2) and 241(1) and (2) of that Act.
Employment Insurance Act — E-5.6 152
Regulations 152 The Minister may, with the approval of the Governor in Council, make regulations (a) prescribing anything that by this Part is to be prescribed; and (b) generally, to carry out the purposes and provisions of this Part.
Employment Insurance Act — E-5.6 (a)
balance-due day of a self-employed person for a year means (a) if the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, and (b) in any other case, April 30 in the immediately following year. ( date d’exigibilité du solde )
Employment Insurance Act — E-5.6
business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment. ( entreprise )
Employment Insurance Act — E-5.6
disentitled means not entitled under sections 49, 50, 152.03, 152.15 or 152.2 or under the regulations. ( inadmissible )
Employment Insurance Act — E-5.6
family member [Repealed, 2017, c. 20, s. 242]
Employment Insurance Act — E-5.6
initial claim for benefits means a claim made for the purpose of establishing a self-employed person’s benefit period. ( demande initiale de prestations )
Employment Insurance Act — E-5.6
qualifying period means the period described in section 152.08. ( période de référence )
Employment Insurance Act — E-5.6 (a)
self-employed person means an individual who (a) is or was engaged in a business; or (b) is employed but does not have insurable employment by reason of paragraph 5(2)(b). However, individuals to whom regulations made under Part VIII apply, and individuals whose employment is included in insurable employment by a regulation made under paragraph 5(4)(c), are not included in this definition. ( travailleur indépendant )
Employment Insurance Act — E-5.6
waiting period means the one week of the benefit period described in section 152.15. ( délai de carence )
Employment Insurance Act — E-5.6 152.02
Agreement 152.02 (1) This Part applies in respect of every self-employed person who is a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act who has entered into an agreement with the Commission regarding the application of this Part. Term of agreement (2) Subject to subsections (4) to (7), the agreements are of indefinite duration. Power of Commission (3) The Commission may fix the form and the conditions of the agreements. Termination of agreement (4) An agreement is deemed to be terminated if any of the circumstances set out in the regulations exist. It may also be terminated, by notice given to the Commission in the prescribed form and manner, by the individual who entered into it if the notice is given before any benefits are paid to the individual under this Part or, if benefits have been paid under this Part, if any of the prescribed circumstances exist. It may not be terminated in any other manner or at any other time. Date of termination (5) If an agreement is deemed to be terminated as a result of circumstances set out in the regulations, the agreement is deemed to be terminated on the prescribed date. Date of termination (6) If notice is given to terminate an agreement in accordance with subsection (4), the agreement is terminated on December 31 of the year in which the notice is given unless (a) a benefit period is established under this Part for the individual during the period that begins on the date the notice was given and that ends on December 31 of that year, in which case the notice is deemed never to have been given; or (b) the individual withdraws the notice in the prescribed manner before December 31 of the year in which the notice was given. Exception (7) Despite subsection (6), if the notice is given within 60 days after the agreement was entered into, the agreement is deemed never to have been entered into. 2009, c. 33, s. 16