Duties

(3) The Commission shall

    (a) administer this Act and the insurance program established by it;

    (b) administer the Unemployment Insurance Trust Fund; and

    (c) manage the appeal system provided by this Act.

Annual report

(4) The Commission shall prepare a report on its operations, including a financial statement of the Unemployment Insurance Trust Fund, in respect of every fiscal year and submit it to the Minister not later than September 1 next following the end of the fiscal year.

Report laid before the House of Commons

(5) The Minister shall lay the report before the House of Commons on any one of the first five days on which the House sits after the report is received by the Minister.

Referral to Committee

(6) On being laid before the House, the report is automatically referred, for review and a report to the House, to such standing committee as the House appoints to deal with matters of employment.

President

(7) The Commission shall be presided over by a President appointed by the Governor in Council, to serve at pleasure.

Vice-President s

(8) The Commission may appoint one or two Vice-Presidents from within its membership.

By-laws

(9) The Commission may make by-laws providing for its own procedures.

22. The portion of section 72 of the Act before paragraph (a) is replaced by the following:

Payment into Unemployme nt Insurance Trust Fund

72. There shall be paid into the Unemployment Insurance Trust Fund

23. (1) The portion of section 73 of the Act before paragraph (b) is replaced by the following:

Credits to Unemployme nt Insurance Trust Fund

73. There shall be credited to the Unemployment Insurance Trust Fund

    (a) all amounts received as or on account of premiums payable under this Act;

(2) Paragraph 73(c) of the Act is replaced by the following:

    (c) all benefit repayments receivable under Part VII.

24. Section 74 of the Act is replaced by the following:

Government premiums

74. There shall be credited to the Unemployment Insurance Trust Fund and charged to the Consolidated Revenue Fund an amount equal to the premiums required to be paid by Her Majesty in right of Canada as employer's premiums for persons employed in insurable employment by Her Majesty in right of Canada.

25. Section 75 of the Act is replaced by the following:

Other credits to Unemployme nt Insurance Trust Fund

75. There shall be credited to the Unemployment Insurance Trust Fund all amounts paid into the Consolidated Revenue Fund that are

    (a) received as or on account of penalties imposed under section 38, 39 or 65.1 and repayments of overpaid benefits, except penalties on benefit repayment;

    (b) collected by the Commission for services rendered to other government departments or agencies or to the public;

    (c) received on account of principal or interest on loans made by the Commission under Part II;

    (d) received as repayments of overpayments by the Commission under section 61 for employment benefits and support measures authorized by Part II;

    (e) received as repayments of overpayments by the Commission under agreements entered into under section 63.

26. Section 76 of the Act is repealed.

27. The portion of subsection 77(1) of the Act before paragraph (a) is replaced by the following:

Payments from the Unemployme nt Insurance Trust Fund

77. (1) There shall be paid out of the Unemployment Insurance Trust Fund

28. Section 80.1 of the Act is repealed.

29. The definition ``Minister'' in section 81 of the Act is repealed.

30. Section 91 of the Act is repealed.

31. Section 92 of the Act is replaced by the following:

Appeal of assessments

92. An employer who has been assessed under section 85 may appeal to the Commission 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.

32. Subsection 93(1) of the Act is replaced by the following:

Notification of appeal

93. (1) The Commission shall notify any person who may be affected by an appeal of the Commission's intention to decide the appeal, and shall give them an opportunity to provide information and to make representations to protect their interests, as the circumstances require.

33. Section 94 of the Act is repealed.

34. Subsection 96(13) of the Act is repealed.

35. Section 97 of the Act is replaced by the following:

Administratio n

97. (1) The Commission shall administer this Part, section 5 and any regulations made under section 5 or 55, and the Commissioner of Customs and Revenue may exercise all the powers and perform all the duties of the Commission under this Part.

Administratio n of oaths

(2) An officer or employee employed in connection with the administration of this Part, section 5 or any regulations made under section 5 or 55, if designated by the Commission for the purpose, may, in the course of their employment, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purposes of or incidental to the administration or enforcement of this Act or the regulations, and every officer or employee so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.

36. Subsection 103(2) of the Act is replaced by the following:

Communicati on of decision

(2) The determination of the time at which a decision on an appeal to the Commission under section 91 or 92 is communicated to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act.

37. The Act is amended by adding the following after section 143:

Interests

143.1 For greater certainty, no interest is payable by a claimant if a penalty is imposed on the claimant, if overpayments must be repaid or in case of a violation of this Act.

38. ``Employment Insurance Account'' is replaced by ``Unemployment Insurance Trust Fund'' wherever it occurs, in the Act.

39. ``Account'' is replaced by ``Fund'' wherever it occurs in the Act.

40. The term ``Minister'' is replaced by the term ``Commission'' wherever it occurs in Part IV of the Act, with any modifications that the circumstances require.