Employment Insurance Act — E-5.6 96
e of assessment, that the employer is not entitled to the refund or that the refund has been reduced by the sum specified in the notice. Reliance on decisions (8.6) For the purpose of subsection (8.4), an employer shall be determined to have unduly terminated the employment of an employee or changed the conditions of employment of an employee in order to obtain or to increase the refund that would otherwise be payable to the employer if an order, decision or ruling of any competent body has so established. Temporary measure — small business refund 2011 (8.7) If an employer’s premium is $10,000 or less for 2010, the Minister shall refund to the employer a portion of the premium for 2011 determined by the following formula if that amount is more than $2: P2 – P1 where P1 is the amount of the employer’s premium in 2010; and P2 is the amount of the employer’s premium in 2011. P1 can be equal to zero (8.8) For the purposes of subsection (8.7), P1 is equal to zero if a person was not required to pay an employer’s premium in 2010. Maximum refund (8.9) A refund under subsection (8.7) shall not exceed $1,000. Temporary measure — small business refund 2012 (8.91) If an employer’s premium is $10,000 or less for 2011, the Minister shall refund to the employer a portion of the premium for 2012 determined by the following formula if that amount is more than $2: P2 – P1 where P1 is the amount of the employer’s premium in 2011; and P2 is the amount of the employer’s premium in 2012. P1 can equal zero (8.92) For the purposes of subsection (8.91), P1 is equal to zero if a person was not required to pay an employer’s premium in 2011. Maximum refund (8.93) A refund under subsection (8.91) shall not exceed $1,000. Temporary measure  —  small business refund 2013 (8.94) If an employer’s premium is $15,000 or less for 2012, the Minister shall refund to the employer a portion of the premium for 2013 determined by the following formula if that amount is more than $2: P2 – P1 where P1 is the amount of the employer’s premium in 2012; and P2 is the amount of the employer’s premium in 2013. P1 can equal zero (8.95) For the purposes of subsection (8.94), P1 is equal to zero if a person was not required to pay an employer’s premium in 2012. Maximum refund (8.96) A refund under subsection (8.94) shall not exceed $1,000. Temporary measure  — small business refund 2015 (8.97) If an employer’s premium is $15,000 or less for 2015, the Minister shall refund to the employer a portion of the premium for 2015 determined by the following formula if that amount is more than $2: E × 0.28% × 1.4 where E is the total of all insurable earnings paid in 2015 by the employer for which premiums were deductible. Temporary measure  — small business refund 2016 (8.98) If an employer’s premium is $15,000 or less for 2016, the Minister shall refund to the employer a portion of the premium for 2016 determined by the following formula if that amount is more than $2: E × 0.28% × 1.4 where E is the total of all insurable earnings paid in 2016 by the employer for which premiums were deductible. Associated employers (9) If at any time during a year for which a refund is sought two or more employers are associated, as defined by the regulations, they shall be considered a single employer for the purposes of subsections (6) to (8.4) and any refund shall be allocated to them in the prescribed manner. Application for refund (10) A refund under this section is payable only if an application is made in writing to the Minister within three years after the end of the year for which the premiums were deducted or required to be paid. Recovery (11) If a person applies under this section for a refund and, whether on the basis of incorrect or incomplete information contained in the application or otherwise, the Minister has (a) refunded an amount to the person, or (b) applied an amount to a liability of the person to Her Majesty in right of Canada, in excess of the amount that should have been refun