Employment Insurance Regulations — 19
19 (1) In subsections (2) to (4), "employer" includes a bankrupt employer or the trustee of a bankrupt employer. (2) Every employer shall complete a record of employment, on a form supplied by the Commission, in respect of a person employed by the employer in insurable employment who has an interruption of earnings. (3) Subject to subsection (4), copies of the record of employment completed in paper form in accordance with subsection (2) shall be distributed by the employer in the following manner: (a) the employee's copy shall be delivered to the insured person not later than five days after the later of (i) the first day of the interruption of earnings, and (ii) the day on which the employer becomes aware of the interruption of earnings; (b) the Commission's copy shall be sent to the Commission within the time limit set out in paragraph (a); and (c) the employer's copy shall be kept and retained as a part of the employer's records and books of account in accordance with subsection 87(3) of the Act. (3.1) The record of employment completed in electronic form in accordance with subsection (2) shall be distributed by the employer in the following manner: (a) it shall be sent to the Commission not later than the earlier of (i) five days after the end of the pay period during which the first day of the employee’s interruption of earnings fell, and (ii) if there are 13 or fewer pay periods per year under the employer’s pay cycle, 15 days after the first day of the interruption of earnings; and (b) it shall be kept and retained as part of the employer’s records and books of account in accordance with subsection 87(3) of the Act. (4) Where, for reasons beyond the employer's control, an employer is unable to deliver the employee's copy of the completed record of employment to the insured person within the time limit set out in paragraph (3)(a), the employer shall (a) where the employer knows the insured person's mailing address, mail the copy to that person; or (b) where the insured person's mailing address is not known to the employer, retain the copy until whichever of the following first occurs, (i) the copy is requested by the Commission, (ii) the copy is requested by the person, or (iii) 52 weeks have elapsed since the record of employment was completed. (5) Where an employer has failed to deliver a record of employment to an insured person or to the Commission or the employer is not available or is unable to provide information respecting the record of hours of insurable employment and the insurable earnings of that person because the employer's records are destroyed or lost, the person, on becoming a claimant, may provide, in respect of their hours of insurable employment and insurable earnings, a statement containing evidence of the hours and earnings. (6) Where a bankrupt employer or the trustee of a bankrupt employer has not provided a record of employment to an insured person or to the Commission, the Commission shall, in respect of that person, determine the number of hours of insurable employment and the amount of insurable earnings for benefit purposes on the basis of the payroll and personnel records of the bankrupt employer provided by the trustee. SOR/2009-96, s. 1