Unemployment Insurance (Collection of Premiums) Regulations (C.R.C., c. 1575)

• 17 (1) The owner, proprietor or operator of a business or public authority that employs a person in employment described in paragraph 12(e) of the Unemployment Insurance Regulations shall, for the purposes of maintaining records, calculating insurable earnings and paying premiums under the Act and these Regulations, be deemed to be the employer of every such person whose employment is included in insurable employment by virtue of that paragraph.

• (2) Every owner, proprietor or operator of a business or public authority who is deemed by subsection (1) to be an employer shall, for each week during which a person is employed by him in insurable employment, pay and remit the employee’s premiums and the employer’s premiums to the Receiver General in accordance with the Act and these Regulations.

• (3) Where the owner, proprietor or operator of a business or public authority described in subsection (1) is unable to determine the earnings of a person whose employment in connection with the business or authority is included in insurable employment by virtue of paragraph 12(e) of the Unemployment Insurance Regulations, the insurable earnings of the person for each week during that employment shall be deemed to be an amount (taken to the nearest dollar) equal to 2/3 of the maximum weekly insurable earnings, unless

  • (a) it is established to the satisfaction of the Minister that the employment of the person in each such week is excepted from insurable employment; or

  • (b) the owner, proprietor or operator of the business or public authority maintains records that show the number of days in which the person worked in each week, in which case the amount of his earnings for that week shall be deemed to be an amount (taken to the nearest dollar) equal to the lesser of

    • (i) the number of days worked in that week multiplied by 2/15 of the maximum weekly insurable earnings, and

    • (ii) 2/3 of the maximum weekly insurable earnings.

• 18 (1) Where, in any case not coming within any provision of these Regulations, an insured person performs services

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

  • (b) with the concurrence of a person other than his actual employer, on premises or property with respect to which that other person has any right or privilege under a licence, permit or agreement,

  that other person shall, for the purpose of calculating the earnings of the insured person and paying, deducting and remitting the premiums payable thereon under the Act and these Regulations, be deemed to be the employer of the insured person in addition to the actual employer, but the amount of any employer’s premium paid by that other person in accordance with this subsection is recoverable by him from the actual employer.

• (2) Where a person who is deemed under these Regulations to be an employer of an insured person fails to pay, deduct or remit the premiums that an employer is required to pay, deduct or remit pursuant to the Act or these Regulations, the provisions of Parts II and III of the Act shall apply to the person as if the person were the actual employer.

PART IIInformation Returns

Filing of Employer’s Returns

• 19 (1) Subject to subsection (2), every employer or other person deemed to be an employer by these Regulations who makes a payment of remuneration or other amount or provides board, lodging or other benefit, the value of which is required under these Regulations to be included in determining insurable earnings of a person employed in insurable employment during a year, shall, without notice or demand therefor, file with the Minister an information return for that year, in a form authorized by the Minister, on or before the last day of February of the next following year.

• (2) A person carrying on a business or other activity in respect of which he employs insured persons in insurable employment shall, within 30 days after the day he ceases to carry on that business or other activity and without notice or demand therefor, file with the Minister the information return required by subsection (1).

20 Every person who makes or has made a payment of remuneration during a year to a person employed in insurable employment shall on demand by registered letter from the Minister make an information return in prescribed form containing the information required therein and shall file the return with the Minister within such reasonable time as may be stipulated in the registered letter.

Legal Representatives and Others

• 21 (1) When a person who is required to make an information return under this Part dies before making the return as required, the return shall be filed by his executor or other legal representative within 90 days from the date of his death and shall be in respect of the year in which he died, or, if the return is required in respect of a year prior to the year in which he died, in respect of that year.

• (2) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding up, controlling or otherwise dealing with the property, business or estate of a person who has not filed a return for a year as required by this Part shall file that return on that person’s behalf.

Distribution of Insured Person’s Portion of Return

• 22 (1) Every person required by section 19 or 21 to file an information return for a year with the Minister shall supply to each insured person in respect of whose premiums the return relates, two copies of the portion of the return relating to that insured person.

• (2) The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the insured person by mail addressed to him at his latest known address or delivered to him in person.

Penalties

• 23 (1) Every person who failed to file a return as and when required by this Part is liable to a penalty of $10 for each day of default, but not exceeding $250 in the aggregate.

• (2) Every person who fails to comply with section 22 is liable to a penalty of $10 for each day of default, but not exceeding $250 in the aggregate.

PART IIIRecords

Inadequate Records

• 24 (1) Where records, books of account, vouchers or accounts of an employer are not kept in accordance with section 58 of the Act, or any document related thereto is not kept, an officer of the Department of National Revenue shall determine in accordance with the Act and these Regulations the amount of insurable earnings and the premiums payable thereon in respect of each insured person who is employed in insurable employment by the employer.

• (2) Where an amount of insurable earnings of an insured person or a remitted amount of employee’s premiums cannot be allocated to a particular person, those amounts may, within three years after the end of the year to which the employee’s premiums or insurable earnings relate, be allocated to a particular insured person to whom they pertain for a pay period based upon such evidence as the Minister may, having regard to all the circumstances, obtain.

PART IVPrescribed Interest Rates and Refunds of Overpayment

25 Where

• (a) an amount in respect of an overpayment of premiums is refunded to a person, other than an employer or purported employer, or applied to a liability of the person to Her Majesty in right of Canada, interest to be paid or applied under subsection 63(6) of the Act shall be calculated at the rate prescribed in paragraph 25.1(2)(b) and for the period that begins on the latest of

  • (i) May 1 of the year following the year in respect of which the premiums were paid,

  • (ii) the day on which the application for the refund was received, and

  • (iii) the day on which the overpayment arose,

  and ends on the day on which the amount is so refunded or applied; and

• (b) an amount in respect of an overpayment of premiums is refunded to an employer or purported employer or applied to a liability of the employer to Her Majesty in right of Canada, interest to be paid or applied under subsection 63(6) of the Act shall be calculated at the rate prescribed in paragraph 25.1(2)(b) and for the period that begins on the later of

  • (i) the day on which the remittance that created the overpayment was received, and

  • (ii) the day on which the remittance that created the overpayment was due to be received,

  and ends on the day the amount is so refunded or applied.

• 25.1 (1) For the purposes of subsection (2), quarter means any of the following periods in a year:

  • (a) the period that begins on January 1 and ends on March 31;

  • (b) the period that begins on April 1 and ends on June 30;

  • (c) the period that begins on July 1 and ends on September 30; and

  • (d) the period that begins on October 1 and ends on December 31.

• (2) For the purposes of

  • (a) every provision of the Act that requires interest at a prescribed rate to be paid to the Receiver General, the prescribed rate in effect during any particular quarter is the total of

    • (i) the rate that is the simple arithmetic mean, expressed as a percentage per annum and rounded to the next higher whole percentage where the mean is not a whole percentage, of all amounts each of which is the weekly average equivalent yield, expressed as a percentage per annum, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at a weekly auction of Government of Canada Treasury Bills during the first month of the quarter preceding the particular quarter, and

    • (ii) 4 per cent; and

  • (b) every provision of the Act that requires interest at a prescribed rate to be paid or applied on an amount payable by the Minister, the prescribed rate in effect during any particular quarter is the total of

    • (i) the rate determined under subparagraph (a)(i) in respect of the particular quarter, and

    • (ii) 2 per cent.

PART VProvince of Employment

26 For the purposes of these Regulations, an insured person shall be deemed to be employed in the province in which the establishment of his employer to which he reports for work is situated, and where the insured person is not required to report for work at any establishment of his employer, he shall be deemed to be employed in the province in which the establishment of his employer from which his remuneration is paid is situated.