Employment Insurance Act — E-5.6 96
 in subsection (4), and (b) the amount calculated in accordance with the following formula $2,000 – (TE –TP) where TE is the person’s total earnings from insurable employment and from self-employment calculated under Part VII.1; and TP is the aggregate of all deducted amounts mentioned in subsection (4) and the premiums payable under section 152.21. Temporary measure — employer’s premium refund for 1997 (6) If an employer’s premium is less than $60,000 during 1996, the Minister shall refund to the employer a portion of the premium for 1997 determined by the following formula if that amount is more than $1: P2 - (P1 + $250) where P1 is the amount of the employer’s premium in 1996; and P2 is the amount of the employer’s premium in 1997. Temporary measure — employer’s premium refund for 1998 (7) If an employer’s premium is less than $60,000 during 1996, the Minister shall refund to the employer a portion of the premium for 1998 determined by the following formula if that amount is more than $1: [P2 - (P1 + $250)]/4 where P1 is the amount of the employer’s premium in 1996; and P2 is the amount of the employer’s premium in 1998. P1 can be equal to zero (7.1) For the purposes of subsections (6) and (7), P1 is equal to zero where a person was not required to pay an employer’s premium in 1996. Maximum refund (8) A refund under subsection (6) or (7) shall not exceed (a) $10,000, if the amount of the employer’s premium in 1996 is less than $50,000; and (b) $60,000 minus the amount of the employer’s premium in 1996, if that amount is $50,000 or more, but less than $60,000. Interpretation (8.1) For the purposes of subsections (6) to (8), a reference to an employer’s premium in 1996 includes the employer’s premium required to be paid that year under the Unemployment Insurance Act . Employer’s premium refund for 1999 (8.2) With respect to 1999, the Minister shall refund to the employer the amount determined by the following formula if that amount is more than $1: (E2 – E1) × P1999 where E1 is the total of all insurable earnings paid in 1998 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 1998; E2 is the total of all insurable earnings paid in 1999 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 1999; and P1999 is 1.4 times the premium rate for 1999. Employer’s premium refund for 2000 (8.3) With respect to 2000, the Minister shall refund to the employer the amount determined by the following formula if that amount is more than $1: (E2 – E1) × P2000 where E1 is the total of all insurable earnings paid in 1998 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 1998; E2 is the total of all insurable earnings paid in 2000 by the employer, for which premiums were deductible, in respect of employees who were 18 years of age or older but younger than 25 at any time during 2000; and P2000 is 1.4 times the premium rate for 2000. Reduction or elimination of refund (8.4) Where it is determined that an employer who has applied for or received a refund under subsection (8.2) or (8.3) has 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, the Minister shall eliminate the refund, or reduce it by the sum the Minister considers appropriate in the circumstances. Notice (8.5) If the Minister eliminates or reduces a refund under subsection (8.4), the Minister shall notify the employer, as if the Minister were issuing a notice 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)