Section 90 — Employment Insurance Act: Request for ruling

An employer, an employee, a person claiming to be an employer or an employee or the Commission may request an officer of the Canada Revenue Agency authorized by the Minister to make a ruling on any of the following questions: whether an employment is insurable; how long an insurable employment lasts, including the dates on which it begins and ends; what is the amount of any insurable earnings; how many hours an insured person has had in insurable employment; whether a premium is payable; what is the amount of a premium payable; who is the employer of an insured person; whether employers are associated employers; and what amount shall be refunded under subsections 96(4) to (10). The Commission may request a ruling at any time, but a request by any other person must be made before the June 30 following the year to which the question relates. The authorized officer shall make the ruling within a reasonable time after receiving the request. Unless a ruling has been requested with respect to an insured person, an amount deducted from the remuneration of the person or paid by an employer as a premium for the person is deemed to have been deducted or paid in accordance with this Act; or an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act.