Section 146 — Employment Insurance Act: Returns

If a claimant is required to make a benefit repayment for a taxation year, a return in a form, and containing information, authorized by the Minister shall, without notice or demand, be filed with the Minister as part of the claimant’s return of income under Part I of the Income Tax Act , in the case of a claimant who dies after October 31 in the year and before May 1 in the next year, by the claimant’s legal representative within six months after the day of death; in the case of any other claimant, on or before the claimant’s filing-due date (as defined in subsection 248(1) of the Income Tax Act ) for the year, by that claimant or, if for any reason the claimant is unable to file the return, by their guardian, curator, tutor, committee or other legal representative; or if the claimant or their legal representative has not filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.