Section 149 — Employment Insurance Act: Application of Income Tax Act provisions

For the purposes of this Part, subsections 150(2) and (3), section 152 (except subsections 152(1.1) to (1.3) and (6)), section 158, subsections 159(1) to (3), sections 160 (except paragraph 160(1)(d)) and 160.1, subsections 161(1) and (11), sections 162 to 167, Division J of Part I, sections 220 to 226, subsection 227(10), sections 229, 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply, with such modifications as the circumstances require, except that, in the application of those provisions, “Act” shall be read as “Part VII of the Employment Insurance Act ”; “person” and “taxpayer” shall be read as “claimant”; “tax” and “taxes” shall be read as “benefit repayment”; “under this Part” shall be read as “under Part VII of the Employment Insurance Act ”; and paragraph 163(2)(a) of the Income Tax Act shall be read as follows: the benefit repayment payable by him for the year as determined under section 145 of the Employment Insurance Act ;”.