Section 152.3 — Employment Insurance Act: Refund of excess premium in respect of self-employed earnings

If a self-employed person has paid, on account of the premium they are required to pay for a year in respect of their self-employed earnings, an amount in excess of the premium, the Minister of National Revenue may refund that part of the amount so paid in excess of the premium on sending the notice of assessment of the premium, without any application having been made for the refund; and shall make the refund after sending the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year. Subsections 96(11) to (13) apply in respect of refunds under subsection (1).