GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Employment Insurance Act — E-5.6 90
Request for ruling 90 (1) An employer, an employee, a person claiming to be an employer or an employee or the Commission may request an officer of the Canada Revenue Agency authorized by the Minister to make a ruling on any of the following questions: (a) whether an employment is insurable; (b) how long an insurable employment lasts, including the dates on which it begins and ends; (c) what is the amount of any insurable earnings; (d) how many hours an insured person has had in insurable employment; (e) whether a premium is payable; (f) what is the amount of a premium payable; (g) who is the employer of an insured person; (h) whether employers are associated employers; and (i) what amount shall be refunded under subsections 96(4) to (10). Time limit (2) The Commission may request a ruling at any time, but a request by any other person must be made before the June 30 following the year to which the question relates. Ruling (3) The authorized officer shall make the ruling within a reasonable time after receiving the request. Presumption (4) Unless a ruling has been requested with respect to an insured person, (a) an amount deducted from the remuneration of the person or paid by an employer as a premium for the person is deemed to have been deducted or paid in accordance with this Act; or (b) an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act. 1996, c. 23, s. 90; 1999, c. 17, s. 135, c. 31, s. 80; 2005, c. 38, s. 138
Employment Insurance Act — E-5.6 90.1
Determination of questions 90.1 If a question specified in section 90 arises in the consideration of a claim for benefits, a ruling must be made by an authorized officer of the Canada Revenue Agency, as set out in that section. 2012, c. 19, s. 246
Employment Insurance Act — E-5.6 91
Appeal of rulings 91 An appeal to the Minister from a ruling may be made by the Commission at any time and by any other person concerned within 90 days after the person is notified of the ruling.
Employment Insurance Act — E-5.6 92
Appeal of assessments 92 An employer who has been assessed under section 85 may appeal to the Minister for a reconsideration of the assessment, either as to whether an amount should be assessed as payable or as to the amount assessed, within 90 days after being notified of the assessment.
Employment Insurance Act — E-5.6 93
Notification of appeal 93 (1) The Minister shall notify any person who may be affected by an appeal of the Minister’s intention to decide the appeal, including the Commission in the case of an appeal of a ruling, and shall give them an opportunity to provide information and to make representations to protect their interests, as the circumstances require. Where appeal to be sent (2) An appeal shall be addressed to the Assistant Director of Appeals in a Tax Services Office of the Canada Revenue Agency and delivered or mailed to that office. Decision (3) The Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision. Notification (4) If the Minister is required to notify a person who may be or is affected by an appeal, the Minister may have the person notified in such manner as the Minister considers adequate. 1996, c. 23, s. 93; 1999, c. 17, s. 135; 2005, c. 38, s. 138
Employment Insurance Act — E-5.6 94
Minister’s authority not restricted 94 Nothing in sections 90 to 93 restricts the authority of the Minister to make a decision under this Part or Part VII on the Minister’s own initiative or to make an assessment after the date mentioned in subsection 90(2).
Employment Insurance Act — E-5.6 95
Employee overpayment 95 The total amount of any employee’s premiums deducted during a year from the insurable earnings of a person in excess of the maximum yearly insurable earnings is an overpayment made by the person.
Employment Insurance Act — E-5.6 96
ise, 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 refunded or applied, the excess amount may be recovered at any time from the person as a debt due to Her Majesty. Application of refund to other debts (12) If a person is liable or about to become liable to make a payment to Her Majesty in right of Canada and a refund under this section is otherwise payable to the person, the Minister may apply the amount of the refund to that liability and notify the person of that action instead of making the refund. Interest (13) If an amount for an overpayment is refunded or applied under this Act to any other liability, interest shall be paid or applied on the amount at a prescribed annual rate under the circumstances and for the period or periods determined as prescribed, except that no interest shall be paid or applied if the amount of the interest is less than $1. No interest payable (13.1) Despite subsection (13), no interest shall be paid on a refund payable under subsection (3.1), (8.7), (8.91), (8.94), (8.97) or (8.98) or on the amount of a refund payable under any of those subsections that is applied under this Act to any other liability. 1996, c. 23, s. 96; 1997, c. 26, s. 90; 1998, c. 21, s. 104; 2011, c. 24, s. 160; 2012, c. 19, s. 615, c. 31, s. 307; 2013, c. 40, s. 135; 2014, c. 39, s. 225 2019, c. 29, s. 51
Employment Insurance Act — E-5.6 97
Minister’s duty 97 (1) The Minister shall administer this Part, section 5, subsections 152.01(2) and (3) and sections 152.21 to 152.3 and any regulations made under sections 5, 55, 152.26 and 152.28, and the Commissioner of Revenue may exercise all the powers and perform all the duties of the Minister under this Part and Part VII.1. Administration of oaths (2) An officer or employee employed in connection with the administration of this Part, section 5, subsection 152.01(2) or (3) or any of sections 152.21 to 152.3 or any regulations made under section 5, 55, 152.26 or 152.28, if designated by the Minister for the purpose, may, in the course of their employment, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purposes of or incidental to the administration or enforcement of this Act or the regulations, and every officer or employee so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits. 1996, c. 23, s. 97; 1999, c. 17, s. 132; 2005, c. 38, s. 140; 2009, c. 33, s. 11
Employment Insurance Act — E-5.6 98
Application of section 223 of the Income Tax Act 98 (1) Section 223 of the Income Tax Act applies, with such modifications as the circumstances require, in relation to amounts payable under this Part that have not been paid and to any parts of amounts payable under this Part that have not been paid. Retroactive operation (2) Subject to subsection (3), subsection (1) applies with respect to (a) certificates made by the Minister of National Revenue under subsection (1), or under section 79 of the Unemployment Insurance Act, 1971 , chapter 48 of the Statutes of Canada, 1970-71-72, after January 1, 1972; and (b) documents evidencing the certificates that were issued by the Federal Court and that were filed, registered or otherwise recorded after 1977 under the laws of a province. Exception to retroactivity (3) If the certificate or document was the subject of an action pending in a court on February 10, 1988 or of a court decision given on or before that date, section 79 of the Unemployment Insurance Act, 1971 , chapter 48 of the Statutes of Canada, 1970-71-72, as it read immediately before September 13, 1988, continues to apply with respect to that certificate or document.
Employment Insurance Act — E-5.6 99
Application of Income Tax Act provisions 99 Section 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 224.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties and other amounts payable by a person under this Part and Part VII.1, with the modifications that the circumstances require, and for the purposes of this section, (a) the reference in subsection 224(1.2) of that Act to “subsection 227(10.1) or a similar provision” is to be read as a reference to “section 85 or 152. 24, as the case may be, of the Employment Insurance Act ”; and (b) subsection 224(1.2) of the Income Tax Act applies to employer’s premiums, employee’s premiums, and premiums under Part VII.1, and related interest, penalties or other amounts, subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act and section 11.09 of the Companies’ Creditors Arrangement Act . 1996, c. 23, s. 99; 2000, c. 30, s. 167; 2005, c. 47, s. 138; 2007, c. 36, s. 108; 2009, c. 33, s. 12
Employment Insurance Act — E-5.6 100
Financial institutions to receive cheques 100 A financial institution shall receive for deposit, without charge for discount or commission, a cheque made payable to the Receiver General in payment of premiums, interest or penalties imposed by this Part, whether drawn on the financial institution receiving the cheque or on any other financial institution in Canada.
Employment Insurance Act — E-5.6 101
Execution of documents by corporations 101 A return, certificate or other document made by a corporation under this Part or the regulations shall be signed for it by the president, secretary or treasurer of the corporation or by any other officer or person duly authorized by the board of directors or other governing body of the corporation.
Employment Insurance Act — E-5.6 102
er or to have been made or signed by or for the employer is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for the employer or was made or signed by or for the employer. Proof of records (18) In a prosecution for an offence under this Act, an affidavit of an officer of the Canada Revenue Agency stating that (a) the officer has charge of the appropriate records, and (b) an examination of the records shows that an amount required under this Act to be remitted to the Receiver General on account of premiums has not been received by the Receiver General, is evidence of the statements contained in the affidavit. Members of partnerships (19) For the purposes of this Part, (a) a reference in a notice or other document to the firm name of a partnership shall be read as a reference to all its members; and (b) a notice or other document is deemed to have been provided to each member of a partnership if it is mailed to, served on or otherwise sent to the partnership (i) at its latest known address or place of business, or (ii) at the latest known address (A) if it is a limited partnership, of any member of the partnership whose liability as a member is not limited, or (B) in any other case, of any member of the partnership. 1996, c. 23, s. 102; 1999, c. 17, ss. 133, 135; 2001, c. 4, s. 78(E); 2005, c. 38, ss. 90, 138; 2010, c. 25, s. 72
Employment Insurance Act — E-5.6 103
Appeal to the Tax Court of Canada 103 (1) The Commission or a person affected by a decision on an appeal to the Minister under section 91 or 92 may appeal from the decision to the Tax Court of Canada in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder within 90 days after the decision is communicated to the Commission or the person, or within such longer time as the Court allows on application made to it within 90 days after the expiration of those 90 days. Extension of time to appeal (1.1) Section 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1). Communication of decision (2) The determination of the time at which a decision on an appeal to the Minister under section 91 or 92 is communicated to the Commission or to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act . Decision (3) On an appeal, the Tax Court of Canada (a) may vacate, confirm or vary a decision on an appeal under section 91 or an assessment that is the subject of an appeal under section 92; (b) in the case of an appeal under section 92, may refer the matter back to the Minister for reconsideration and reassessment; (c) shall notify in writing the parties to the appeal of its decision; and (d) give reasons for its decision but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing. 1996, c. 23, s. 103; 1998, c. 19, s. 268
Employment Insurance Act — E-5.6 104
Authority to decide questions 104 (1) The Tax Court of Canada and the Minister have authority to decide any question of fact or law necessary to be decided in the course of an appeal under section 91 or 103 or to reconsider an assessment under section 92 and to decide whether a person may be or is affected by the decision or assessment. Decisions and rulings final (2) Except as otherwise provided in this Act, a decision of the Tax Court of Canada or the Minister and a ruling of an authorized officer under section 90 are final and binding for all purposes of this Act. Allowance for attending appeal (3) If, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the Court to attend before it on the consideration of the appeal and so attends, the person shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board.
Employment Insurance Act — E-5.6 105
Decision final 105 The decision of the Tax Court of Canada under section 103 is final and, except for an appeal under the Federal Courts Act , is not subject to appeal to or review by any court. 1996, c. 23, s. 105; 2002, c. 8, s. 182; 2006, c. 11, s. 19
Employment Insurance Act — E-5.6 106
Offence and punishment 106 (1) Every employer who contravenes subsection 82(1) or 86(2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to (a) a fine of not more than $5,000; or (b) both the fine and imprisonment for a term of not more than six months. Offence and punishment (2) Every person who contravenes section 87 or 88 is guilty of an offence punishable on summary conviction. Offence and punishment (3) Every person who contravenes regulations made under paragraph 108(1)(a) or (b) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $25 a day for each day of default, but not more than $1,000 in all. Offence (4) Every person is guilty of an offence who (a) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Part or Part VII.1 or the regulations; (b) to evade payment of a premium imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of an employer; (c) makes false or deceptive entries in records or books of account of an employer, omits to enter a material particular in the records or books of account or assents to or acquiesces in the making or omission of the entries; (d) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of premiums imposed by this Act; or (e) conspires with any person to commit an offence described in paragraphs (a) to (d). Punishment (5) In addition to any penalty otherwise provided, the person is liable on summary conviction to (a) a fine of not less than $25 and not more than $5,000 plus, in an appropriate case, not more than double the amount of the premium that should have been shown to be payable or that was sought to be evaded; or (b) both the fine and imprisonment for a term of not more than six months. Liability to pay penalty (6) If a person has been convicted under this Part for contravening subsection 82(1) or regulations made under paragraph 108(1)(a) or (b), the person is not liable to pay a penalty imposed under section 82 or under any regulation made under section 108 for the same contravention unless the person was assessed for that penalty or it was demanded from them before the information or complaint giving rise to the conviction was laid or made. 1996, c. 23, s. 106; 2009, c. 33, s. 13
Employment Insurance Act — E-5.6 107
Officers, etc., of corporations 107 If a corporation commits an offence under this Part, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.
Employment Insurance Act — E-5.6 108
ns, if any, as the Minister considers appropriate. Effective date of certain regulations (4) Regulations made under paragraph (1)(p) prescribing or providing for anything mentioned in subsection 82(1) take effect on the day they are published in the Canada Gazette or on any later or earlier day specified in the regulations. 1996, c. 23, s. 108; 1998, c. 19, s. 269
Employment Insurance Act — E-5.6 109
Regulations 109 Notwithstanding anything in this Act, the Commission may, with the approval of the Governor in Council, make such regulations as it deems necessary respecting the establishment and operation of pilot projects for testing whether or which possible amendments to this Act or the regulations would make this Act or the regulations more consistent with current industry employment practices, trends or patterns or would improve service to the public, including regulations (a) respecting the time and manner in which employers are to supply their employees or former employees or the Commission with information on their employment history; (b) providing for the use in a pilot project (i) of gross earnings, as defined by regulation, or prescribed amounts that are functions of gross earnings, as so defined, for any purpose for which insurable earnings, maximum insurable earnings or weekly insurable earnings are relevant to the operation of this Act, or (ii) of periods other than weeks, for any purpose for which a period of weeks or a number of weeks is relevant to the operation of this Act; (c) providing for the application of a pilot project in respect of one or more of the following: (i) prescribed employers or groups or classes of employers, including groups or classes consisting of randomly selected employers, (ii) prescribed areas, or (iii) prescribed claimants, employees, former employees or groups or classes of claimants, employees or former employees, including groups or classes consisting of randomly selected claimants, employees or former employees; and (d) respecting the manner in which and the extent to which any provision of this Act or the regulations applies to a pilot project, and adapting any such provision for the purposes of that application.
Employment Insurance Act — E-5.6 110
Expiration of regulations 110 Regulations made under this Part that are not repealed cease to have effect three years after they come into force.
Employment Insurance Act — E-5.6 111
Rescission or amendment of decision 111 The Commission may rescind or amend a decision given in any particular claim for benefits if new facts are presented or if it is satisfied that the decision was given without knowledge of, or was based on a mistake as to, some material fact. 1996, c. 23, s. 111; 2012, c. 19, s. 247
Employment Insurance Act — E-5.6 112
Reconsideration — Commission 112 (1) A claimant or other person who is the subject of a decision of the Commission, or the employer of the claimant, may make a request to the Commission in the prescribed form and manner for a reconsideration of that decision at any time within (a) 30 days after the day on which a decision is communicated to them; or (b) any further time that the Commission may allow. Reconsideration (2) The Commission must reconsider its decision if a request is made under subsection (1). Regulations (3) The Governor in Council may make regulations setting out the circumstances in which the Commission may allow a longer period to make a request under subsection (1). 1996, c. 23, s. 112; 1998, c. 19, s. 270; 1999, c. 31, s. 81(F); 2002, c. 8, s. 135; 2012, c. 19, s. 247
Employment Insurance Act — E-5.6 112.1
Decision not reviewable 112.1 A decision of the Commission made under the Employment Insurance Regulations respecting the writing off of any penalty owing, amount payable or interest accrued on any penalty owing or amount payable is not subject to review under section 112. 2014, c. 39, s. 226
Employment Insurance Act — E-5.6 113
Appeal to Employment Insurance Board of Appeal 113 A party who is dissatisfied with a decision of the Commission made under section 112, including a decision in relation to further time to make a request, may appeal the decision to the Employment Insurance Board of Appeal established under section 43.01 of the Department of Employment and Social Development Act . 1996, c. 23, s. 113; 2012, c. 19, s. 247; 2013, c. 40, s. 236 2023, c. 26, s. 662
Employment Insurance Act — E-5.6 114
Payment of benefit pending appeal 114 (1) If a claim for benefits is allowed by the General Division of the Social Security Tribunal established under section 44 of the Department of Employment and Social Development Act or the Employment Insurance Board of Appeal established under section 43.01 of that Act, benefits are payable in accordance with the decision of the Tribunal or the Employment Insurance Board of Appeal, as the case may be, even though an appeal is pending, and any benefits paid under this section after the decision of the Tribunal or the Employment Insurance Board of Appeal, as the case may be, are to be treated as having been duly paid and are not recoverable from the claimant, even if the final determination of the question is adverse to the claimant. Exception (2) Subsection (1) does not apply (a) if the appeal to the Appeal Division of the Social Security Tribunal was brought within 21 days after the day on which the decision of the General Division of the Social Security Tribunal or the Employment Insurance Board of Appeal, as the case may be, was given and on the ground that the claimant ought to be disentitled under section 36; and (b) in any other case that the Commission may, with the approval of the Governor in Council, prescribe by regulation. 1996, c. 23, s. 114; 2012, c. 19, s. 247; 2013, c. 40, s. 236 2023, c. 26, s. 663
Employment Insurance Act — E-5.6 115
Regulations 115 The Commission may, with the approval of the Governor in Council, make regulations prescribing the procedure to be followed in the reconsideration of decisions under section 112. 1996, c. 23, s. 115; 2012, c. 19, s. 247
Employment Insurance Act — E-5.6 124
Investigation by Commission 124 (1) The Governor in Council may direct the Commission to investigate and report on all matters that the Governor in Council deems advisable or necessary. Powers (2) The Commission has all the powers of a commissioner under Part I of the Inquiries Act for the purpose of conducting an investigation under this Act. Notice (3) The Commission shall give such public notice as it considers sufficient of its intention to investigate any matters that under this Act it is empowered to investigate, and it shall receive representations submitted to it by persons or associations of persons appearing to the Commission to have an interest in the matters under investigation. Report (4) The Minister shall lay every report made under this section before Parliament within 30 days after it is submitted to the Governor in Council or, if Parliament is not then sitting, on any of the first 30 days that either House of Parliament is sitting after its submission.