Employment Insurance Act
Sections and provisions with full text and the judgments that cite each one.
Section 152.16 — Rate of weekly benefits
The rate of weekly benefits payable to a self-employed person is 55% — or 33% for the weeks for which the self-employed person is paid benefits under section 152.05 in the case where the applicable…
Section 152.17 — Rate increase — family supplement
The rate of weekly benefits of a self-employed person who has one or more dependent children shall be increased by the amount of a family supplement determined in accordance with the regulations if…
Section 152.18 — Earnings in waiting period
If a self-employed person has earnings during their waiting period, an amount not exceeding those earnings shall, as prescribed, be deducted from the benefits payable for the first three weeks for…
Section 152.19 — Deduction for excluded days in waiting period
If a self-employed person is not entitled to receive benefits for a working day in their waiting period, an amount equal to 1/5 of their weekly rate of benefits for each such working day shall be…
Section 152.2 — Prison inmates and persons outside Canada
Except as may otherwise be prescribed, a self-employed person is not entitled to receive benefits for any period during which the person is an inmate of a prison or similar institution; or is not in…
Section 152.21 — Premium
Every self-employed person who has entered into an agreement referred to in subsection 152.02(1) that has not been terminated or that is not deemed to have been terminated shall, in respect of every…
Section 152.22 — Return to be filed
If a self-employed person is required to pay a premium for a year in respect of their self-employed earnings, a return of the person’s self-employed earnings for the year shall, without notice or…
Section 152.23 — Estimate to be made
Every self-employed person required by section 152.22 to file a return of their self-employed earnings must, in the return, estimate the amount of the premium to be paid in respect of those earnings.
Section 152.24 — Examination of return and notice of assessment
The Minister of National Revenue must, with all due dispatch, examine each return of self-employed earnings and assess the premium to be paid for the year in respect of those earnings and the…
Section 152.25 — Payment of premium
A self-employed person shall, on or before their balance-due day for the year, pay to the Receiver General the whole amount of the premium if they are not required by section 155 or 156 of the Income…
Section 152.26 — Interest on unpaid premium
If the amount paid by a self-employed person on or before the person’s balance-due day for a year on account of the premium required to be paid by the person for the year in respect of the person’s…
Section 152.27 — Failure to file a return
Every self-employed person who fails to file a return of their self-employed earnings for a year as and when required by section 152.22 is liable to a penalty of five per cent of the part of the…
Section 152.28 — Application of Income Tax Act
Subject to this Part and except as otherwise provided by regulation made under subsection (2), the provisions of Divisions I and J of Part I of the Income Tax Act with respect to payment of tax,…
Section 152.29 — Priority in which payment to be applied
If any payment is made by a person to the Minister of National Revenue on account of taxes specified in section 228 of the Income Tax Act and of a premium under this Part in respect of self-employed…
Section 152.3 — 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…
Section 152.31 — Application of other provisions
Subject to subsections (2) and (3), all the provisions of this Act, except sections 5 to 37, 48 and 56 to 65.2, that are not inconsistent with the provisions of this Part apply, with any…
Section 152.311 — Delegation
The Minister of National Revenue may authorize an officer or a class of officers to exercise powers or perform duties of that Minister under this Part.
Section 152.32 — Offence and punishment
Every person who contravenes section 152.22 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $25 a day for each…
Section 152.33 — Regulations
The Commission may, with the approval of the Governor in Council, make regulations defining or determining what is a week of unemployment for a self-employed person; setting out the circumstances…
Section 152.34 — Review of this Part
Five years after the day on which this Part comes into force, the Minister must cause a review of this Part and its administration and operation to be conducted.
Section 153 — 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 a…
Section 153.1 — Regulations
Despite anything in this Act, the Commission shall, with the approval of the Governor in Council, make any regulations it considers necessary respecting the establishment and operation of a scheme to…
Section 153.10 — Amount of payment
The amount of the employment insurance emergency response benefit for a week is $500. For greater certainty, if a claimant receives, under a provincial Act or any other provincial mechanism, a sum of…
Section 153.11 — Maximum number of weeks
The maximum number of weeks for which the employment insurance emergency response benefit may be paid to a claimant is 28 minus the number of weeks, if any, for which the claimant receives an income…
Section 153.111 — Benefit enhancements under this Act — Emergency Response Benefits
There shall be credited to the Employment Insurance Operating Account an amount determined by the Minister of Finance that corresponds to the total cost of the employment insurance emergency response…
Section 153.12 — Social insurance number
The Minister is authorized to collect and use, for the purposes of the administration and enforcement of this Part, the Social Insurance Number of a claimant who makes a claim under this Part.
Section 153.121 — End of benefit period
A benefit period that was established for a claimant before March 15, 2020 — including a benefit period established in respect of benefits payable under Part VIII — ends the day before the first week…
Section 153.13 — No reduction
When a benefit period is being established for a claimant who has received an employment insurance emergency response benefit, in establishing the benefit period, the weeks during which the benefit…
Section 153.1301 — Adaptation of English version of section 44
For the purposes of applying paragraph 153.6 (1)(a), section 44 of the English version is adapted as follows: A person who has received or obtained an employment insurance emergency response benefit…
Section 153.1302 — Adaptation of section 50
For the purposes of applying paragraph 153.6 (1)(a), section 50 is adapted as follows: A claimant who does not provide the Minister with the required information in respect of a claim for the…
Section 153.1303 — Adaptation of subsection 52(2)
For the purposes of applying paragraph 153.6 (1)(a), subsection 52 (2) is adapted as follows: If the Commission decides that a person has received money by way of the employment insurance emergency…
Section 153.1304
[Repealed, 2021, c. 23, s. 324]
Section 153.1305 — Adaptation of subsection 112(1)
For the purposes of applying paragraph 153.6 (1)(d), subsection 112 (1) is adapted as follows: A claimant or other person who is the subject of a decision of the Commission, or the employer of the…
Section 153.1306 — 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…
Section 153.1307 — Adaptation of section 112.1
For the purposes of applying paragraph 153.6(1)(d), section 112.1 is adapted as follows: A decision of the Commission under section 153.1306 is not subject to review under section 112.
Section 153.1308 — Adaptation of portion of subsection 126(1)
For the purposes of applying paragraph 153.6 (1)(d), the portion of subsection 126 (1) before paragraph (a) is adapted as follows: An amount or part of an amount payable under Part I, II, VII.1 or…
Section 153.1309 — Adaptation of section 138
For the purposes of applying paragraph 153.6 (1)(d), section 138 is adapted as follows: Every person employed in insurable employment and every self-employed person must have a Social Insurance…
Section 153.13091 — Adaptation of subsections 27(1) and (2) of the Employment Insurance Regulations
For the purposes of applying paragraph 153.6(1)(e), subsections 27(1) and (2) of the Employment Insurance Regulations are adapted so that the reference to “Part I, VII.1 or VIII” means “Part VIII.4”.
Section 153.1310 — Benefits referred to in paragraph 153.5(3)(a)
The following rules apply to a person who made an initial claim for benefits in respect of any of the benefits referred to in paragraph 153.5 (3)(a) and who either had, before the coming into force…
Section 153.14 — June 2, 2027 or repeal
A provision of this Part that is added by any of the following Interim Orders or a provision that, under any of those Interim Orders, is an adaptation of a provision of this Act or provides for the…
Section 153.15 — Definitions
The following definitions apply in this Part. initial claim for benefits has the same meaning as in subsection 6(1). ( demande initiale de prestations ) qualifying period in respect of benefits under…
Section 153.16 — Rate of 13.1%
Despite section 17 of the Employment Insurance Regulations , if the later of the weeks referred to in subsection 10(1) begins during the period beginning on September 27, 2020 and ending on September…
Section 153.2 — Regulations
Despite any other provisions of this Act, if the Government of Canada has entered into an agreement with a province in respect of a provincial law that has the effect of reducing or eliminating…
Section 153.3 — COVID-19
The Minister may, for the purpose of mitigating the economic effects of the coronavirus disease 2019 (COVID-19), make interim orders that add provisions, including provisions that provide for new…
Section 153.4 — Accessory orders
The Minister may make orders for the purpose of ensuring that interim orders made under subsection 153.3(1) only have temporary effect, including orders that repeal any provision added under…
Section 153.5 — Definitions
In this Part, COVID-19 means the coronavirus disease 2019; [Repealed, SOR/2020-188, s. 1] initial claim for benefits has the same meaning as in subsection 6 (1). For the purposes of this Part,…
Section 153.6 — Application of other provisions
In the case of a claim made for the employment insurance emergency response benefit, the following provisions apply in respect of the employment insurance emergency response benefit, subject to the…
Section 153.7 — Payment
An employment insurance emergency response benefit is payable to a claimant who makes a claim under section 153.8 and who is eligible for the benefit. The Commission may pay the employment insurance…
Section 153.8 — Claim
Any claimant may, in the form and manner established by the Minister, make a claim for the employment insurance emergency response benefit for any two-week period starting on a Sunday and falling…
Section 153.9 — Eligibility
A claimant is eligible for the employment insurance emergency response benefit if they reside in Canada, are at least 15 years of age, have insurable earnings of at least $5,000 in 2019 or in the 52…