Section 144 — Employment Insurance Act: Definitions

In this Part, benefit repayment means an amount determined under section 145; ( remboursement de prestations ) benefits means benefits under this Act, read without reference to this Part; ( prestations ) income of a person for a period means the amount that would be their income for the period determined under the Income Tax Act if no amount were deductible under paragraphs 60(v.1), (w), (y) and (z) of that Act, included in respect of a gain from a disposition of property to which section 79 of that Act applies, or included under paragraph 56(1)(q.1) or subsection 56(6) of that Act; ( revenu ) Minister means the Minister of National Revenue; ( ministre ) person has the meaning given that term in subsection 248(1) of the Income Tax Act ; ( personne ) taxation year means a taxation year within the meaning of the Income Tax Act . ( année d’imposition )