Section 98 — Employment Insurance Act: Application of section 223 of the Income Tax Act

Section 223 of the Income Tax Act applies, with such modifications as the circumstances require, in relation to amounts payable under this Part that have not been paid and to any parts of amounts payable under this Part that have not been paid. Subject to subsection (3), subsection (1) applies with respect to certificates made by the Minister of National Revenue under subsection (1), or under section 79 of the Unemployment Insurance Act, 1971 , chapter 48 of the Statutes of Canada, 1970-71-72, after January 1, 1972; and documents evidencing the certificates that were issued by the Federal Court and that were filed, registered or otherwise recorded after 1977 under the laws of a province. If the certificate or document was the subject of an action pending in a court on February 10, 1988 or of a court decision given on or before that date, section 79 of the Unemployment Insurance Act, 1971 , chapter 48 of the Statutes of Canada, 1970-71-72, as it read immediately before September 13, 1988, continues to apply with respect to that certificate or document.