Inspections

88. (1) 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 information that is or should be contained in the records or books of account or to the amount of any premium payable under this Act and, for those purposes, the authorized person may

    (a) subject to subsection (2), enter any premises or place where any records or books of account are or should be kept; and

    (b) require the owner, occupant or person in charge of the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner, occupant or person in charge to attend at the premises or place with the authorized person.

Warrant required to enter dwelling-hous e

(2) If the premises or place is a dwelling-house, an authorized person may only enter with the consent of the occupant or under the authority of a warrant issued under subsection (3).

Warrant or order

(3) If, on ex parte application by the Minister, a judge is satisfied by information on oath that

    (a) there are reasonable grounds for believing that a dwelling-house is a premises or place mentioned in subsection (1),

    (b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, and

    (c) entry into the dwelling-house has been refused or there are reasonable grounds for believing that entry will be refused,

the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as may be specified in the warrant.

Order for access to documents, etc.

(4) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, the judge may

    (a) order the occupant of the dwelling-house to provide an authorized person with reasonable access to any document that is or should be kept in the dwelling-house, and

    (b) make such other order as is appropriate in the circumstances to carry out the purposes of this Act,

to the extent that access has been or may be ex pected to be refused and that the document is or may be expected to be kept in the dwelling- house.

Requirement to provide documents and information

(5) Notwithstanding any other provision of this Act, but subject to subsection (6), the Minister may for any purpose relating to the administration or enforcement of this Part, by notice served personally or by confirmed delivery service, require that any person provide, within such reasonable time as is stated in the notice,

    (a) any information or additional information, including any information return or supplementary return; or

    (b) any document.

Unnamed persons

(6) The Minister shall not impose on any person, in this section referred to as a ``third party'', a requirement under subsection (5) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (7).

Judicial authorization

(7) On ex parte application by the Minister, a judge may, subject to such conditions as the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (5) relating to an unnamed person or more than one unnamed person, in this section referred to as the ``group'', if the judge is satisfied by information on oath that

    (a) the person or group is ascertainable;

    (b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Part;

    (c) it is reasonable to expect, based on any grounds, including statistical or other information or past experience relating to the group or any other persons, that the person or any person in the group may have failed or may be likely to fail to provide information that is sought under the requirement or to otherwise comply with this Act; and

    (d) the information or document is not otherwise more readily available.

Service of authorization

(8) If the authorization is granted, it shall be served together with the notice mentioned in subsection (5).

Review of authorization

(9) If the authorization is granted, a third party on whom it is served may, within 15 days after it is served, apply for a review of the authorization to the judge who granted it or, if the judge is unable to act, to another judge of the same court.

Powers on review

(10) On hearing the application, a judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (7)(a) to (d) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met.

Additional remedy

(11) If a person is found guilty of an offence under subsection 106(2) for failing to comply with a requirement under subsection (5), the court may make such order as it considers proper in order to enforce compliance with the requirement.

Copies as evidence

(12) If a document is inspected, examined or provided in accordance with this section,

    (a) the person by whom it is inspected or examined or to whom it is provided, or any officer of the Department of National Revenue, may make one or more copies, or have them made; and

    (b) any document appearing to be certified by the Minister or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

Compliance

(13) No person shall hinder, molest or interfere with any person doing anything that the person is authorized to do by or under this section or prevent or attempt to prevent any person from doing any such thing and, notwithstanding any other Act or law, every person shall, unless the person is unable to do so, do everything required by or under this section.

Protection of employer

89. (1) No action lies against any person for deducting a sum of money in compliance or intended compliance with this Act.

Discharge of liability

(2) The Minister's receipt for an amount deducted by a person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to their creditor with respect to the deduction to the extent of the amount mentioned in the receipt.

Rulings and Appeals

Request for ruling

90. (1) An employer, an employee, a person claiming to be an employer or an employee or the Commission may request an officer of the Department of National Revenue authorized by the Minister to make a ruling on any of the following questions:

    (a) whether an employment is insurable;

    (b) how long an employment lasts, including the dates on which it begins and ends;

    (c) what is the amount of any insurable earnings;

    (d) how many hours an insured person has had in insurable employment;

    (e) whether a premium is payable;

    (f) what is the amount of a premium payable;

    (g) who is the employer of an insured person;

    (h) whether employers are associated employers; and

    (i) what amount shall be refunded under subsections 96(4) to (10).

Time limit

(2) 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.

Ruling

(3) The authorized officer shall make the ruling within a reasonable time after receiving the request.

Presumption

(4) Unless a ruling has been requested with respect to an insured person,

    (a) 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

    (b) 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.

Appeal of rulings

91. 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.

Appeal of assessments

92. 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 assessed, within 90 days after being notified of the assessment.

Notification of appeal

93. (1) 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 them an opportunity to provide information and to make representations to protect their interests, as the circumstances require.

Where appeal to be sent

(2) An appeal shall be addressed to the Assistant Director of Appeals in a Tax Services Office of the Department of National Revenue and delivered or mailed to that office.

Decision

(3) The Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision.

Notification

(4) If the Minister is required to notify a person who may be or is affected by an appeal, the Minister may have the person notified in such manner as the Minister considers adequate.

Minister's authority not restricted

94. 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 in subsection 90(2).

Overpayments and Refunds

Employee overpayment

95. 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.

Refund - overpayments

96. (1) 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 Minister shall refund to the person the amount of the overpayment or payment if the person applies in writing to the Minister within three years after the end of that year.

Refund - appeal decision

(2) If an amount on account of a premium has been deducted from the remuneration of a person during a year, or has been paid by an employer with respect to a person employed by the employer during a year, and by a decision on an appeal under section 91, 92 or 103 it is decided that the amount so deducted or paid exceeds the amount required to be deducted or paid, or should not have been deducted or paid, the Minister shall refund the excess amount or the amount that should not have been deducted or paid if the person or the employer applies in writing to the Minister within 30 days after the decision is communicated to the person or employer, as the case may be.

Refund - application to Minister

(3) Notwithstanding anything in this Part, if a person or employer applies to and satisfies the Minister that, for any year, the amount deducted from the remuneration of the person, or paid by the employer with respect to a person, as the case may be, is in excess of the amount required to be deducted or paid for the year, or should not have been deducted or paid, the Minister may refund the excess amount or the amount that should not have been deducted or paid if the application is made within three years after the end of that year.

Refund - insurable earnings up to $2,000

(4) If a person has insurable earnings of not more than $2,000 in a year, the Minister shall refund to the person the aggregate of all amounts deducted as required from the insurable earnings, whether by one or more employers, on account of the person's employee's premiums for that year.

Refund - insurable earnings over $2,000

(5) If a person has insurable earnings of more than $2,000 in a year, but the insurable earnings minus the aggregate of all amounts mentioned in subsection (4) are less than $2,000, the Minister shall refund to the person an amount calculated in accordance with the following formula if that amount is more than $1:

            $2,000 - (IE - P)

where

P is the aggregate of all deducted amounts mentioned in subsection (4); and

IE is the person's insurable earnings in the year.

Temporary measure - employer's premium refund for 1997

(6) If an employer pays less than $30,000 in employer's premiums during 1996, the Minister shall refund to the employer a portion of the employer's premiums paid during 1997 determined by the following formula if that amount is more than $1:

P2 - (P1 + $500)
2

where

P1 is the amount of premiums paid in 1996; and

P2 is the amount of premiums paid in 1997.

Temporary measure - employer's premium refund for 1998

(7) If an employer pays less than $30,000 in employer's premiums during 1996, the Minister shall refund to the employer a portion of the employer's premiums paid during 1998 determined by the following formula if that amount is more than $1:

P2 - (P1 + $500)
4

where

P1 is the amount of premiums paid in 1996; and

P2 is the amount of premiums paid in 1998.

Maximum refund

(8) A refund under subsection (6) or (7) shall not exceed

    (a) $5,000, if the amount of premiums paid in 1996 is less than $25,000; and

    (b) $30,000 minus the amount of premiums paid in 1996, if that amount is $25,000 or more, but less than $30,000.

Associated employers

(9) If two or more employers are associated, as defined by the regulations, they shall be considered a single employer for the purposes of subsections (6) to (8) and any refund shall be allocated to them in the prescribed manner.

Application for refund

(10) A refund under subsections (4) to (7) is payable only if the employer applies in writing to the Minister within three years after the end of the year for which the premiums were deducted or paid.

Recovery

(11) If a person applies under this section for a refund and, whether on the basis of incorrect or incomplete information contained in the application or otherwise, the Minister has

    (a) refunded an amount to the person, or

    (b) applied an amount to a liability of the person to Her Majesty in right of Canada,

in excess of the amount that should have been refunded or applied, the excess amount may be recovered at any time from the person as a debt due to Her Majesty.

Application of refund to other debts

(12) If a person is liable or about to become liable to make a payment to Her Majesty in right of Canada and a refund under this section is otherwise payable to the person, the Minister may apply the amount of the refund to that liability and notify the person of that action instead of making the refund.

Interest

(13) If an amount for an overpayment is refunded or applied under this Act to any other liability, interest shall be paid or applied on the amount at a prescribed annual rate under the circumstances and for the period or periods determined as prescribed, except that no interest shall be paid or applied if the amount of the interest is less than $1.