Employment Insurance Act (S.C. 1996, c. 23)

Marginal note: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.

• Marginal note: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.

• Marginal note: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.

Marginal note: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.

Offences

Marginal note: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.

• Marginal note:Offence and punishment

  (2) Every person who contravenes section 87 or 88 is guilty of an offence punishable on summary conviction.

• Marginal note: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.

• Marginal note: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).

• Marginal note: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.

• Marginal note: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.

Marginal note: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.

Regulations

Marginal note:Regulations

• 108 (1) The Minister may, with the approval of the Governor in Council, make regulations

  • (a) requiring any class of persons to file information returns respecting any class of information required in connection with premiums under this Act, including information respecting premiums of persons employed by any of those persons identified by the province in which those persons were employed;

  • (b) requiring a person who is, by regulations made under paragraph (a), required to file an information return to supply a copy of the return or a prescribed portion of it to the person or persons in respect of whose premiums the return or portion relates;

  • (c) prescribing a penalty for non-compliance with regulations made under paragraph (a) or (b) equal to the greater of $100 and the product obtained when $25 is multiplied by the number of days during which the non-compliance occurs, to a maximum of $2,500;

  • (d) respecting the manner in which any provision of this Act that applies or extends to an employer of an insured person shall apply or extend to

    • (i) a person by whom the remuneration of an insured person for services performed in insurable employment is paid either wholly or in part, and

    • (ii) the employer of that person;

  • (e) for permitting an employer to deduct premiums paid on behalf of insured persons otherwise than from the remuneration for the period for which the premiums were payable;

  • (f) providing that, in any case or class of cases where insured persons work

    • (i) under the general control or direct supervision of or are paid by a person other than their actual employer, or

    • (ii) with the concurrence of a person other than their actual employer on premises or property with respect to which that person has any rights or privileges under a licence, permit or agreement,

    the other person is, for the purposes of paying premiums, deemed to be the employer of the insured persons in addition to the actual employer, and providing for the payment and recovery of premiums paid for the insured persons;

  • (g) for defining and determining earnings, pay periods and the amount of insurable earnings of insured persons and for allocating their earnings to any period of insurable employment;

  • (h) for determining the amount of premiums payable;

  • (i) for prescribing and regulating the manner, conditions and times for paying and recording premiums;

  • (j) for determining the earnings and premiums paid or payable for one or more insured persons employed by an employer who has failed to keep books, records or accounts as required under this Act;

  • (k) for regulating the possession, custody or control of documents or things used in the administration of this Act;

  • (l) for the registration of employers;

  • (m) for allocating to particular insured persons payments of premiums made by an employer;

  • (n) regulating the procedure to be followed in making rulings or deciding appeals under sections 90 to 92;

  • (o) for defining and determining whether employers are associated and determining how any refund under section 96 is to be allocated to them; and

  • (p) prescribing or providing for anything that, by this Part, is to be prescribed or is to be provided for by regulations.

• Marginal note:Delegation

  (1.1) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.

• Marginal note:Alternative method of calculation

  (2) If the Minister considers that it is not possible to apply any of the regulations, the Minister may, on his or her own initiative or on the request of an employer, approve another method or methods of defining and determining insurable earnings and determining the premiums payable for them.

• Marginal note:Minister may alter or rescind method

  (3) The Minister may at any time alter or rescind the approved method, subject to such conditions, if any, as the Minister considers appropriate.

• Marginal note: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.

PART VPilot Projects

Marginal note: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.

Marginal note:Expiration of regulations

110 Regulations made under this Part that are not repealed cease to have effect three years after they come into force.

PART VIAdministrative Provisions

Administrative Review

Marginal note: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.

Marginal note: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.

• Marginal note:Reconsideration

  (2) The Commission must reconsider its decision if a request is made under subsection (1).

• Marginal note: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).

Marginal note: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.

Marginal note:Appeal to Social Security Tribunal

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 Social Security Tribunal established under section 44 of the Department of Employment and Social Development Act.

Marginal note: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, benefits are payable in accordance with the decision of the Tribunal even though an appeal is pending, and any benefits paid under this section after the Tribunal’s decision 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.

• Marginal note: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 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.

Marginal note: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.

116 [Repealed, 2012, c. 19, s. 247]

117 [Repealed, 2012, c. 19, s. 247]

118 [Repealed, 2012, c. 19, s. 247]

119 [Repealed, 2012, c. 19, s. 247]

120 [Repealed, 2012, c. 19, s. 247]

121 [Repealed, 2012, c. 19, s. 247]