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Employment Insurance Regulations (SOR/96-332)

Regulations are current to 2024-08-18 and last amended on 2023-12-08. Previous Versions

PART III.1Reduction of Premiums for Employees Covered by a Provincial Plan and for their Employers (continued)

DIVISION 3Entitlement (continued)

Disentitlement (continued)

 [Repealed, SOR/2016-206, s. 3]

Insured Participant — Part II of the Act

 The definition insured participant in section 58 of the Act is adapted to include an insured person who requests assistance under employment benefits and, when requesting the assistance, is an unemployed person who has a benefit period established under a provincial plan or has had that benefit period end within the previous 60 months and who would have been entitled to receive special benefits under section 22 or 23 of the Act had they not been entitled to provincial benefits.

  • SOR/2005-366, s. 1
  • SOR/2016-206, s. 4

 [Repealed, SOR/2016-206, s. 5]

Week Not Counted to Extend Qualifying Period

 The reference to “a week during which the person was in receipt of benefits” in subsection 8(5) of the Act shall be read as including a week for which the person was paid provincial benefits within the meaning of this Part or Part III.2.

  • SOR/2005-366, s. 1
  • SOR/2010-301, s. 7

Extension of the Benefit Period

 For the purpose of extending a claimant’s benefit period under subsection 10(13) of the Act,

  • (a) a reference in that subsection to benefits paid for one of the reasons mentioned in paragraphs 12(3)(a) and (b) of the Act is considered to include a reference to provincial benefits paid for the same reasons; and

  • (b) the reference in that subsection to “the benefit period is extended so that those benefits may be paid up to that maximum total number of weeks” shall be read as a reference to “the benefit period is extended so that those benefits paid for one of the reasons mentioned in paragraphs 12(3)(c) to (f) may be paid up to the applicable maximum number of weeks established for those reasons”.

  • SOR/2005-366, s. 1
  • SOR/2013-102, s. 18
  • SOR/2017-226, s. 16

 If the child or children of a claimant who has received or is entitled to receive provincial benefits are hospitalized during the period referred to in subsection 23(2) of the Act, the claimant’s benefit period is considered to be extended under subsection 10(12) of the Act by the number of weeks during which the child or children are hospitalized.

  • SOR/2005-366, s. 1

Reduction of Benefits

 The benefits payable under section 22 or 23 of the Act to a claimant in respect of any week in respect of which the claimant has received or is entitled to receive provincial benefits shall be reduced as provided by section 76.17.

  • SOR/2005-366, s. 1

 An amount equal to the amount of the provincial benefits that a claimant has received or is entitled to receive in respect of any week under a provincial plan shall be deducted from the amount of benefits payable under section 22 or 23 of the Act to the claimant in respect of that same week, in addition to any deductions referred to in section 19 and subsections 22(5) and 23(3.5) of the Act.

  • SOR/2005-366, s. 1

No Double Counting of Weeks

 If a week of provincial benefits has been taken into account for the purpose of any of sections 76.11 to 76.14 or 76.19, a week of benefits paid under section 22 or 23 of the Act shall not be taken into account for that same purpose.

  • SOR/2005-366, s. 1
  • SOR/2016-206, s. 6

Payment of Benefits

  •  (1) Subject to subsection (2), the provincial benefits paid to a claimant in respect of a week in a benefit period are considered to be benefits paid in respect of a week under the Act if the claimant would have been entitled to the corresponding types of benefits under the Act, and any week in respect of which the claimant receives provincial benefits counts as a week for the purpose of calculating

    • (a) the overall maximum number of weeks for which benefits may be paid in a benefit period under paragraphs 12(3)(a) and (b) of the Act taken together; and

    • (b) the maximum number of weeks for which benefits may be paid under subsection 12(4) of the Act.

  • (1.1) A benefit period is deemed to be established when a benefit period was established under a provincial law, and it is deemed to have begun the same week as the period established under the provincial law if the claimant would have been entitled to the corresponding types of benefits under the Act in respect of the same period.

  • (2) Where a provincial plan provides for the optional payment of provincial benefits at an accelerated rate, such that the maximum amount of a particular type of provincial benefit payable under the plan may be paid to the claimant over fewer weeks, and the claimant is paid those benefits at the accelerated rate, the number of weeks of benefits that those weeks of provincial benefits represent under the Act shall be determined by multiplying the number of weeks of the particular type of provincial benefits paid to the claimant by the result obtained by dividing the maximum number of such weeks of benefits payable at the nonaccelerated rate by the maximum number of such weeks of benefits payable at the accelerated rate.

  • (3) If the determination of the number of weeks under subsection (2) results in a number that contains a fraction of a week, the number shall be rounded to the nearest multiple of one week or, if the amount is equidistant from two multiples of one week, to the higher multiple.

  • SOR/2005-366, s. 1
  • SOR/2010-301, s. 8

 If the maximum number of weeks referred to in paragraph 12(3)(a) or (b) or (4)(a) or (b) of the Act is less than the maximum number of weeks for which the corresponding types of benefits may be paid under a provincial plan, the excess number of weeks for which provincial benefits may be paid shall not be taken into account for the purpose of determining the maximum number of weeks referred to in that paragraph.

  • SOR/2005-366, s. 1

Persons Making Claims Under Different Regimes

  •  (1) Subsection (2) applies in respect of two persons who are caring for the same child or children and who do not reside in the same province at the time the first one of them makes an application under section 22 or 23 of the Act or an application for provincial benefits.

  • (2) Subject to subsection (3), where one of the two persons referred to in subsection (1) has applied for and is entitled to receive benefits under section 23 of the Act (referred to in this section as “the claimant”) and the other person has applied for and is entitled to receive provincial benefits (referred to in this section as “the provincial applicant”), unless they have entered into an agreement as to the number of weeks of such benefits they will each respectively apply for or there is a court order respecting the sharing of those weeks of benefits,

    • (a) if the number of weeks of benefits that the claimant would otherwise be entitled to receive under section 23 of the Act is an even number, the number of weeks of benefits payable to the claimant is half that number; and

    • (b) if that number is an odd number,

      • (i) where the claimant made the earlier application, one week of those benefits plus half of the remaining weeks of benefits is payable to the claimant, and

      • (ii) where the provincial applicant made the earlier application, half the number of weeks of benefits remaining, after deducting one week, are payable to the claimant.

  • (3) The maximum number of weeks of benefits that may be paid to the claimant under section 23 of the Act shall not be greater than

    • (a) in the case of a claimant who has, under subsection 23(1.1) of the Act, elected to receive benefits for the maximum number of weeks referred to in subparagraph 12(3)(b)(i) of the Act, the maximum number of weeks referred to in subparagraph 12(4)(b)(i) of the Act when the weeks of benefits are divided, less the number of weeks of provincial benefits that are paid to the provincial applicant, taking into account any weeks of provincial benefits that are paid at the accelerated rate referred to in subsection 76.19(2), if applicable; and

    • (b) in the case of a claimant who has, under subsection 23(1.1) of the Act, elected to receive benefits for the maximum number of weeks referred to in subparagraph 12(3)(b)(ii) of the Act, the number of weeks, rounded down to the nearest whole number, determined by the following formula:

      (A – B) × C/D

      where:

      A
      is the maximum number of weeks referred to in subparagraph 12(4)(b)(i) of the Act when the weeks of benefits are divided;
      B
      is the number of weeks of provincial benefits that are paid to the provincial applicant, taking into account any weeks of provincial benefits that are paid at the accelerated rate referred to in subsection 76.19(2), if applicable;
      C
      is the maximum number of weeks referred to in subparagraph 12(3)(b)(ii) of the Act; and
      D
      is the maximum number of weeks referred to in subparagraph 12(3)(b)(i) of the Act.
  • (4) The maximum number of weeks for which benefits may be paid to a claimant under subsection (3) is the maximum number of weeks established under subparagraph 12(3)(b)(i) or (ii) of the Act, in accordance with the election made under subsection 23(1.1) of the Act.

Waiving of the Waiting Period

 The reference in paragraph 40(6)(b) to “allowances, payments or other moneys are payable to the claimant by the claimant’s employer or former employer as sick leave pay” shall be read as a reference to “allowances, payments or other moneys were payable to the claimant by the claimant’s employer or former employer as sick leave pay or provincial benefits were paid to the claimant”.

  • SOR/2005-366, s. 1

Coming Into Force of Provincial Plan — Transition

 For greater certainty,

  • (a) if a birth or a placement for the purpose of adoption takes place before the day on which this Part comes into force, the Act applies in respect of any claim for benefits made in respect of that birth or placement; and

  • (b) if a claimant has, before the day on which this Part comes into force, been paid one week or more of benefits under section 22 or 23 of the Act in respect of a birth or a placement for the purpose of adoption, the Act continues to apply in respect of any claim relating to that birth or placement.

  • SOR/2005-366, s. 1

DIVISION 4Premium And Adjustment Payments — Provincial Plans

Premium for Insured Person Covered in a Province by a Provincial Plan but Working in Another Province or Working Outside Canada

[
  • SOR/2006-350, s. 1
]

 Where an insured person who is covered by a provincial plan is employed by an employer in a province that has no provincial plan or is employed outside Canada, the employer shall not take into account any premium reduction for the purpose of

  • (a) deducting the amount required to be deducted as or on account of the employee’s premiums by paragraph 82(1)(a) of the Act; or

  • (b) remitting the amount of the employer’s premium required to be remitted in respect of that employee by paragraph 82(1)(b) of the Act.

  • SOR/2005-366, s. 1
  • SOR/2006-350, s. 2

Premium for Insured Person Working in a Province that Has a Provincial Plan but Not Covered by that Plan

 Where an insured person is employed by an employer in a province that has a provincial plan and the insured person is not covered by that plan, the employer shall take into account any premium reduction for the purpose of

  • (a) deducting the amount required to be deducted as or on account of the employee’s premiums by paragraph 82(1)(a) of the Act; and

  • (b) remitting the amount of the employer’s premium required to be remitted in respect of that employee by paragraph 82(1)(b) of the Act.

  • SOR/2005-366, s. 1

Premium Adjustment for Employees Residing in a Province that Has a Provincial Plan but Working in a Province that Has No Provincial Plan or Working Outside Canada

  •  (1) The Minister of National Revenue shall pay to a province that has a provincial plan a premium adjustment consisting of the aggregate of :

    • (a) the amount obtained by adding together, for all insured persons referred to in section 76.24 who reside in that province on December 31 of a year, the amounts calculated in respect of each such insured person that represent the lesser of

      • (i) the total of

        • (A) all amounts that are deducted by employers in that year and that represent the premium reduction, as or on account of employee’s premiums, for the insured person, and

        • (B) all amounts representing an overpayment of employee’s premiums under Part IV of the Act in respect of the insured person for that year, and

      • (ii) all amounts that the insured person owes in that year under the provincial plan, and

    • (b) the total of all amounts that represent the premium reduction and that are remitted by employers in that year as employer’s premiums for every insured person referred to in section 76.24 who resides in that province on December 31 of that year.

  • (2) The payment referred to in subsection (1) may be made by the Commissioner of Revenue.

  • SOR/2005-366, s. 1
  • SOR/2006-350, s. 3

Premium Adjustment — Credits and Debits

  •  (1) Any amount paid by a province to the Receiver General on account of a premium adjustment shall be considered to be an amount paid as or on account of premiums under paragraph 72(a) of the Act and shall be

    • (a) paid into the Consolidated Revenue Fund; and

    • (b) credited to the Employment Insurance Operating Account and charged to the Consolidated Revenue Fund under paragraph 73(a) of the Act.

  • (2) Any amount paid under section 76.26 to a province on account of a premium adjustment shall be paid out of the Consolidated Revenue Fund and charged to the Employment Insurance Operating Account as if it were an amount required to be paid out of that Fund and charged to that Account by subsection 77(1) of the Act.

  • SOR/2005-366, s. 1
  • 2010, c. 12, s. 2203

Overpayment and Refund of Employee’s Premiums

  •  (1) If a province that has a provincial plan has paid or is required to pay to the Receiver General a premium adjustment that corresponds to the amount of employee’s premiums deducted in respect of an employee under that plan, that amount shall be taken into account as though the amount of the premium adjustment had been paid on account of the employee’s premiums under the Act for the purpose of determining whether there has been an overpayment by the employee for the purposes of Part IV of the Act.

  • (2) Where a premium adjustment referred to in subsection 76.26(1) has been paid or is required to be paid to a province that has a provincial plan, the amount of that premium adjustment shall not be taken into account for the purposes of Part IV of the Act.

  • SOR/2005-366, s. 1
  • SOR/2006-350, s. 4

DIVISION 5Administrative Matters

Social Insurance Number

 A claimant’s social insurance number shall be used for the purpose of facilitating the exchange, between the Government of Canada and a province, of information obtained with respect to a claimant under provincial law or the Act.

  • SOR/2005-366, s. 1

Disclosure of Information

 The Canada Revenue Agency and the Minister of National Revenue are authorized to disclose to a province that has a provincial plan information necessary for the administration of this Part that has been obtained by the Agency or the Minister under the Act or these Regulations and any information prepared from that information.

  • SOR/2005-366, s. 1
  • SOR/2006-350, s. 5

PART III.2Reduction of Premium for Self-Employed Persons Covered by a Plan Established Under a Provincial Law

Interpretation

 The following definitions apply in this Part.

plan established under a provincial law

plan established under a provincial law means a plan, established under a provincial law, that provides for the payment of provincial benefits and in respect of which the premium payable under section 152.21 of the Act is subject to a system for reducing that premium if the payment of allowances, money or other benefits payable under the provincial law would have the effect of reducing or eliminating benefits payable under section 152.04 or 152.05 of the Act. (régime établi en vertu d’une loi provinciale)

provincial benefits

provincial benefits means allowances, money or other benefits, paid to a self-employed person under a plan established under a provincial law because of pregnancy or in respect of the care by that person of one or more of their new-born children or one or more children placed with them for the purpose of adoption. (prestations provinciales)

  • SOR/2010-301, s. 9

Standards

 A plan established under a provincial law shall meet the following requirements:

  • (a) the plan must provide for the payment of provincial benefits;

  • (b) the plan must, at a minimum, cover substantially the same persons as those who are self-employed persons under the Act;

  • (c) the global amount of provincial benefits payable to a person under the plan must be substantially equivalent to or greater than the global amount of benefits payable to a self-employed person under section 152.04 or 152.05 of the Act;

  • (d) the plan must provide that an applicant who has received provincial benefits in respect of at least one week under it shall continue to receive such benefits for their full period of entitlement, even if, after receiving provincial benefits in respect of one week, they become a resident of a different province; and

  • (e) the plan must provide for the sharing, by the province with the Government of Canada, of information obtained in the course of administering the plan that is necessary for the administration of a premium reduction system established by this Part, as well as information prepared from that information.

  • SOR/2010-301, s. 9
 

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