Employment Insurance Act

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.