Bill C-111
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Employment Insurance Account |
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Employment
Insurance
Account
established
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71. There shall be established in the
accounts of Canada an account to be known as
the Employment Insurance Account.
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Payment into
Consolidated
Revenue Fund
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72. There shall be paid into the
Consolidated Revenue Fund
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Credits to
Employment
Insurance
Account
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73. There shall be credited to the
Employment Insurance Account and charged
to the Consolidated Revenue Fund
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Government
premiums
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74. There shall be credited to the
Employment Insurance Account 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.
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Other credits
to
Employment
Insurance
Account
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75. There shall be credited to the
Employment Insurance Account all amounts
paid into the Consolidated Revenue Fund that
are
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Interest
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76. The Minister of Finance may authorize
the payment of interest on the balance in the
Employment Insurance Account in
accordance with such terms and conditions
and at such rates as the Minister of Finance
may establish and the interest shall be credited
to the Employment Insurance Account and
charged to the Consolidated Revenue Fund.
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Charges to the
Account
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77. (1) There shall be paid out of the
Consolidated Revenue Fund and charged to
the Employment Insurance Account
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Payment by
special
warrants
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(2) Notwithstanding the Financial
Administration Act, amounts mentioned in
paragraph (1)(a) shall be paid by special
warrants drawn on the Receiver General and
issued by the Commission by electronic
means or bearing the printed signature of the
Chairman and Vice-Chairman of the
Commission, and amounts mentioned in
paragraphs (1)(b) and (c) may be paid by the
special warrants.
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No charge for
negotiation
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(3) The special warrants are negotiable
without charge at any financial institution in
Canada.
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Maximum
amount that
may be paid
under Part II
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78. The total amount that may be paid out
by the Commission under Part II and charged
to the Employment Insurance Account under
this Part in a fiscal year must not exceed 0.8%
of the insurable earnings of all insured persons
from which the prescribed amount is deducted
under subsection 82(1) in that year as or on
account of employee's premiums, as
estimated by the Commission and set out in
the Main Estimates tabled in Parliament.
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Plan
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79. The Minister shall, with the
concurrence of the Minister of Finance,
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Advances
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80. (1) If the amount standing to the credit
of the Employment Insurance Account is not
sufficient for the payment of amounts
authorized to be charged to that Account, the
Minister of Finance, when requested by the
Commission, may authorize the advance to
the Account from the Consolidated Revenue
Fund of an amount sufficient to make the
payment.
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Advances
repayable
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(2) The advance shall be credited to the
Employment Insurance Account and be repaid
in such manner and on such terms and
conditions as the Minister of Finance may
establish.
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Repayment
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(3) The repayment of the amount advanced
and the interest on it, if any, shall be charged
to the Employment Insurance Account.
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PART IV |
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INSURABLE EARNINGS AND COLLECTION OF PREMIUMS |
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Interpretation |
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Definitions
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81. In this Part,
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``authorized
person'' « personne autorisée »
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``authorized person'' means a person
authorized by the Minister for the purposes
of this Part;
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``judge'' « juge »
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``judge'' means a judge of a superior court
having jurisdiction in the province where
the matter arises or a judge of the Federal
Court;
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``Minister'' « ministre »
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``Minister'' means the Minister of National
Revenue.
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Payment of Premiums |
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Deduction
and payment
of premiums
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82. (1) Every employer paying
remuneration to a person they employ in
insurable employment shall
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Maximum
deduction by
a particular
employer
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(2) The employer shall not make any
deduction as or on account of the person's
premium for a year if in that year the insurable
earnings paid by the employer to the person
have reached the maximum yearly insurable
earnings.
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Payment at
financial
institution
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(3) If the employer is a prescribed person at
the prescribed time, the remittance shall be
made to the account of the Receiver General
at a financial institution, within the meaning
that would be assigned by the definition
``financial institution'' in subsection 190(1) of
the Income Tax Act if it were read without
reference to paragraphs (d) and (e) of that
subsection.
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Liability for
failure to
deduct
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(4) Subject to subsection (5), an employer
who fails to deduct and remit an amount from
the remuneration of an insured person as and
when required under subsection (1) is liable to
pay to Her Majesty the whole amount that
should have been deducted and remitted from
the time it should have been deducted.
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Subsequent
decision
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(5) An employer is not liable for failing to
make a deduction from the remuneration of an
insured person or for any amount that should
have been deducted if
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but once the decision under section 91 or 103
is communicated to the employer, the employ
er is liable without interest or penalties under
this Act to pay the premium required to be paid
by the employer with respect to the insured
person.
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Deduction
from
subsequent
payment of
remuneration
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(6) An employer who fails to deduct the
employee's premium as required by
subsection (1) from a payment of
remuneration to an insured person may deduct
an amount equal to it from any subsequent
payment of remuneration made to the insured
person within 12 months after making the
payment from which the deduction was
required, but the employer may not deduct, in
addition to the premium required by
subsection (1), more than one other such
premium that the employer previously failed
to deduct.
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Amount
deducted
deemed
received
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(7) If an amount has been deducted under
subsection (1), it is deemed for all purposes to
have been received at that time by the insured
person to whom the remuneration was
payable.
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Interest on
amounts not
remitted
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(8) If an employer has failed to remit to the
Receiver General an amount that the
employer was required to remit at the time
when it was required, the employer shall pay
to the Receiver General interest on that
amount at the prescribed rate computed from
the day on which the employer was so required
to remit the amount to the day of remittance of
the amount to the Receiver General.
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Penalty for
failure to
remit
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(9) Every employer who in a year fails to
remit to the Receiver General an amount that
the employer is required to remit at the time
when it is required is liable to a penalty of
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Liability of
directors
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83. (1) 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 occurred are jointly
and severally liable, together with the
corporation, to pay Her Majesty that amount
and any related interest or penalties.
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Application of
Income Tax
Act provisions
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(2) Subsections 227.1(2) to (7) of the
Income Tax Act apply, with such
modifications as the circumstances require, to
a director of the corporation.
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Assessment
provisions
applicable to
directors
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(3) The provisions of this Part respecting
the assessment of an employer for an amount
payable under this Act and respecting the
rights and obligations of an employer so
assessed apply to a director of the corporation
in respect of an amount payable by the director
under subsection (1) in the same manner and
to the same extent as if the director were the
employer mentioned in those provisions.
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Employer's
premium not
recoverable
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84. 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
the person's wages or otherwise.
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Assessment
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85. (1) 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 expression ``assessment'' when used in
this Act with reference to any action so taken
by the Minister under this section includes a
reassessment or an additional assessment.
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Notice of
assessment
and liability
of employer
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(2) After assessing an employer for an
amount payable under this Act, the Minister
shall send the employer a notice of
assessment, and when the notice is sent the
assessment is valid and binding subject to
being vacated or varied on appeal under this
Act, and the employer is liable to pay the
amount to Her Majesty without delay.
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Limitation on
assessments
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(3) No assessment, reassessment or
additional assessment of an amount payable
by an employer under this Act may be made by
the Minister under this section after three
years have elapsed after the end of the year in
which any premium in relation to which that
amount is payable should have been paid,
unless the employer has made a
misrepresentation or committed fraud in filing
a return or in supplying information about the
return under this Part.
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Mailing date
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(4) The day of mailing of a notice of
assessment described in subsection (2) is, in
the absence of any evidence to the contrary,
deemed to be the day appearing from the
notice to be the date of the notice unless called
into question by the Minister or by a person
acting for the Minister or for Her Majesty.
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Recovery
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86. (1) 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 jurisdiction or in any other
manner provided for by this Act.
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Amounts
deducted and
not remitted
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(2) If an employer has deducted an amount
from the remuneration of an insured person as
or on account of any employee's premium
required to be made by the insured person, but
has not remitted the amount to the Receiver
General,
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Certificate
before
distribution
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(3) Before distributing any property over
which a responsible representative has control
in that capacity, the responsible representative
shall obtain a certificate from the Minister
certifying the payment, or acceptance by the
Minister of security for payment, of all
amounts
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Personal
liability
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(4) If the responsible representative
distributes to one or more persons property
over which the responsible representative has
control in that capacity, without obtaining the
certificate, the responsible representative is
personally liable for the payment of the
amounts to the extent of the value of the
property distributed and the Minister may
assess the responsible representative for the
amounts in the same manner and with the
same effect as an assessment made under
section 85.
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Security
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(5) If the Minister considers it advisable in
a particular case, the Minister may accept
security for payment of premiums by way of
mortgage, hypothec or other charge of any
kind whatever on property of the employer or
any other person or by way of guarantee from
other persons.
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Trustee in
bankruptcy
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(6) If an employer has become bankrupt, the
trustee in bankruptcy is deemed to be the agent
of the bankrupt for the purposes of this Act.
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Definition of
``responsible
representative
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(7) For the purposes of this section,
``responsible representative'' means a person,
other than a trustee in bankruptcy, who is an
assignee, liquidator, receiver,
receiver-manager, administrator, executor,
liquidator of the succession or any other like
person administering, winding up, controlling
or otherwise dealing with a property, business
or estate of another person.
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Records and
books
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87. (1) 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 place as
may be designated by the Minister, in such
form and containing such information,
including the Social Insurance Number of
each insured person, as will enable the
determination of any premiums payable under
this Act or any premiums or other amounts
that should have been deducted or paid.
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Specification
of required
books and
records
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(2) If the employer has failed to keep
adequate records and books of account, the
Minister may require the employer to keep
such records and books of account as the
Minister may specify, and the employer shall
keep the required records and books of
account.
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Retention for
six years
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(3) The employer shall retain the records
and books of account and every account and
voucher necessary to verify the information
contained in them for six years after the year
for which they are kept, or until written
permission for their prior disposal is given by
the Minister.
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Retention for
ruling or
appeal
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(4) If the employer or one of their
employees is subject to a ruling under section
90 or has made an appeal to the Minister under
section 91, the employer shall retain every
record, book of account, account and voucher
necessary for dealing with the ruling or the
appeal until the ruling is made or the appeal is
disposed of and any further appeal is disposed
of or the time for filing a further appeal has
expired.
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