Employment Insurance Act

Sections and provisions with full text and the judgments that cite each one.

Section 77 — Charges to the Account

There shall be paid out of the Consolidated Revenue Fund and charged to the Employment Insurance Operating Account all amounts paid as or on account of benefits under this Act; all amounts paid under…

Section 77.1 — Forecasts and estimates

On or before July 22 in a year, the Minister of Finance shall forecast the amount to be credited to the Employment Insurance Operating Account under sections 73 to 75 during the year, forecast the…

Section 78 — Maximum amount that may be paid under Part II

The total amount that may be paid out by the Commission under section 61 and paragraph 63(1)(a) and charged to the Employment Insurance Operating Account under this Part in a fiscal year must not…

Section 79 — Plan

The Minister shall, with the concurrence of the Minister of Finance, submit to the Treasury Board for approval a plan for each fiscal year estimating the amounts to be paid for that year under Part…

Repealed

Section 80

[Repealed, 2010, c. 12, s. 2188]

Section 80.1 — Regulations — payment of interest

The Commission may, with the approval of the Governor in Council, make regulations respecting the payment of interest on amounts owing to Her Majesty under this Act, other than Parts IV and VII,…

Section 81 — Definitions

In this Part, authorized person means a person authorized by the Minister for the purposes of this Part; ( personne autorisée ) judge means a judge of a superior court having jurisdiction in the…

Section 82 — Deduction and payment of premiums

Every employer paying remuneration to a person they employ in insurable employment shall deduct the prescribed amount from the remuneration as or on account of the employee’s premium payable by that…

Section 82.01 — Excess payment — amount deemed not deducted

Subject to subsection (2), an amount deducted by an employer under subsection 82(1) for a year after 2015 in respect of an excess payment that was paid — as a result of a clerical, administrative or…

Section 82.1 — Succession of employers

If, in a year after 2003, one employer immediately succeeds another as the employer of an employee as a result of the formation or dissolution of a corporation or the acquisition — with the agreement…

Section 83 — Liability of directors

If an employer who fails to deduct or remit an amount as and when required under subsection 82(1) is a corporation, the persons who were the directors of the corporation at the time when the failure…

Section 84 — Employer’s premium not recoverable

Despite any contract to the contrary, an employer is not entitled to recover from an insured person the employer’s premium payable by the employer either by withholding the amount of the premium from…

Section 85 — Assessment

The Minister may assess an employer for an amount payable by the employer under this Act, or may reassess the employer or make such additional assessments as the circumstances require, and the…

Section 86 — Recovery

All premiums, interest, penalties and other amounts payable by an employer under this Act are debts due to Her Majesty and are recoverable in the Federal Court or any other court of competent…

Section 87 — Records and books

An employer paying remuneration to a person they employ in insurable employment shall keep records and books of account at the employer’s place of business or residence in Canada, or at such other…

Section 88 — Inspections

An authorized person may, at any reasonable time, for any purpose relating to the administration or enforcement of this Act, inspect, audit or examine any document that relates or may relate to the…

Section 89 — Protection of employer

No action lies against any person for deducting a sum of money in compliance or intended compliance with this Act. The Minister’s receipt for an amount deducted by a person as required by or under…

Section 90 — 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…

Section 90.1 — Determination of questions

If a question specified in section 90 arises in the consideration of a claim for benefits, a ruling must be made by an authorized officer of the Canada Revenue Agency, as set out in that section.

Section 91 — Appeal of rulings

An appeal to the Minister from a ruling may be made by the Commission at any time and by any other person concerned within 90 days after the person is notified of the ruling.

Section 92 — Appeal of assessments

An employer who has been assessed under section 85 may appeal to the Minister for a reconsideration of the assessment, either as to whether an amount should be assessed as payable or as to the amount…

Section 93 — Notification of appeal

The Minister shall notify any person who may be affected by an appeal of the Minister’s intention to decide the appeal, including the Commission in the case of an appeal of a ruling, and shall give…

Section 94 — Minister’s authority not restricted

Nothing in sections 90 to 93 restricts the authority of the Minister to make a decision under this Part or Part VII on the Minister’s own initiative or to make an assessment after the date mentioned…

Section 95 — Employee overpayment

The total amount of any employee’s premiums deducted during a year from the insurable earnings of a person in excess of the maximum yearly insurable earnings is an overpayment made by the person.

Section 96 — Refund — overpayments

If a person has made an overpayment on account of their employee’s premiums, or has made a payment of employee’s premiums during a year when the person was not employed in insurable employment, the…

Section 97 — Minister’s duty

The Minister shall administer this Part, section 5, subsections 152.01(2) and (3) and sections 152.21 to 152.3 and any regulations made under sections 5, 55, 152.26 and 152.28, and the Commissioner…

Section 98 — 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…

Section 99 — Application of Income Tax Act provisions

Section 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 224.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties…

Section 100 — Financial institutions to receive cheques

A financial institution shall receive for deposit, without charge for discount or commission, a cheque made payable to the Receiver General in payment of premiums, interest or penalties imposed by…

Section 101 — Execution of documents by corporations

A return, certificate or other document made by a corporation under this Part or the regulations shall be signed for it by the president, secretary or treasurer of the corporation or by any other…

Section 102 — Information or complaint

An information or complaint under this Part may be laid or made by an officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by an authorized person and, if an…

Section 103 — Appeal to the Tax Court of Canada

The Commission or a person affected by a decision on an appeal to the Minister under section 91 or 92 may appeal from the decision to the Tax Court of Canada in accordance with the Tax Court of…

Section 104 — Authority to decide questions

The Tax Court of Canada and the Minister have authority to decide any question of fact or law necessary to be decided in the course of an appeal under section 91 or 103 or to reconsider an assessment…

Section 105 — Decision final

The decision of the Tax Court of Canada under section 103 is final and, except for an appeal under the Federal Courts Act , is not subject to appeal to or review by any court.

Section 106 — Offence and punishment

Every employer who contravenes subsection 82(1) or 86(2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not more than $5,000;…

Section 107 — Officers, etc., of corporations

If a corporation commits an offence under this Part, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the…

Section 108 — Regulations

The Minister may, with the approval of the Governor in Council, make regulations requiring any class of persons to file information returns respecting any class of information required in connection…

Section 109 — Regulations

Notwithstanding anything in this Act, the Commission may, with the approval of the Governor in Council, make such regulations as it deems necessary respecting the establishment and operation of pilot…

Section 110 — Expiration of regulations

Regulations made under this Part that are not repealed cease to have effect three years after they come into force.

Section 111 — Rescission or amendment of decision

The Commission may rescind or amend a decision given in any particular claim for benefits if new facts are presented or if it is satisfied that the decision was given without knowledge of, or was…

Section 112 — Reconsideration — Commission

A claimant or other person who is the subject of a decision of the Commission, or the employer of the claimant, may make a request to the Commission in the prescribed form and manner for a…

Section 112.1 — Decision not reviewable

A decision of the Commission made under the Employment Insurance Regulations respecting the writing off of any penalty owing, amount payable or interest accrued on any penalty owing or amount payable…

Section 113 — Appeal to Employment Insurance Board of Appeal

A party who is dissatisfied with a decision of the Commission made under section 112, including a decision in relation to further time to make a request, may appeal the decision to the Employment…

Section 114 — Payment of benefit pending appeal

If a claim for benefits is allowed by the General Division of the Social Security Tribunal established under section 44 of the Department of Employment and Social Development Act or the Employment…

Section 115 — Regulations

The Commission may, with the approval of the Governor in Council, make regulations prescribing the procedure to be followed in the reconsideration of decisions under section 112.

Repealed