Section 153.1306 — Employment Insurance Act: Write-off of amounts wrongly paid

An amount payable under section 43 may be written off by the Commission if the amount does not exceed $100; the debtor is deceased; the debtor is a discharged bankrupt; the debtor is an undischarged bankrupt in respect of whom the final dividend has been paid and the trustee has been discharged; the overpayment does not arise from an error made by the debtor or as a result of a false or misleading declaration or representation made by the debtor, whether the debtor knew it to be false or misleading or not, but arises from a retrospective decision or ruling made under Part IV, or provision by the Commission of a weekly employment insurance emergency response benefit amount in excess of the amount referred to in subsection 153.10 (1); or the Commission considers that, having regard to all the circumstances, the amount is uncollectable, the repayment of the amount would result in undue hardship to the debtor, or the administrative costs of collecting the amount would likely equal or exceed the amount to be collected. The portion of an amount owing under section 47 in respect of the employment insurance emergency response benefit received before the Commission notifies the debtor of the overpayment may be written off by the Commission if the overpayment does not arise from an error made by the debtor or as a result of a false or misleading declaration or representation made by the debtor, whether the debtor knew it to be false or misleading or not; and the overpayment arises as a result of a delay or error made by the Commission in processing a claim for the employment insurance emergency response benefit, retrospective control procedures or a retrospective review initiated by the Commission, an error made on the record of employment by the employer, an incorrect calculation by the employer of the debtor’s insurable earnings, or an error in insuring the employment or other activity of the debtor.