Employment Insurance Act - Amendments - Bill C-28

The following information is out of date.

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PAST AMENDMENTS TO THE EMPLOYMENT INSURANCE ACT

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BILL C-28 – Income Tax Amendments Act, 1997

[Assented to 18^th June , 1998]

Published in the Canada Gazette Part III – Vol. 21 No 2, Chapter 19, on July 31, 1998.

SHORT TITLE

This Act may be cited as the Income Tax Amendments Act, 1997.

The sections of Bill C-28 relating to the Employment Insurance Act are as follows:

EMPLOYMENT INSURANCE (1996, c. 23)

266. (1) Subsection 86(2) of the Employment Insurance Act is replaced by the following:

Amounts deducted and not remitted

(2) Where 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 paid by the insured person but has not remitted the amount to the Receiver General, the employer is deemed, notwithstanding any security interest (as defined in subsection 224(1.3) of the Income Tax Act) in the amount so deducted, to hold the amount separate and apart from the property of the employer and from property held by any secured creditor (as defined in subsection 224(1.3) of the Income Tax Act) of that employer that but for the security interest would be property of the employer, in trust for Her Majesty and for payment to Her Majesty in the manner and at the time provided under this Act.

Extension of trust

(2.1) Notwithstanding the Bankruptcy and Insolvency Act (except sections 81.1 and 81.2 of that Act), any other enactment of Canada, any enactment of a province or any other law, where at any time an amount deemed by subsection (2) to be held by an employer in trust for Her Majesty in the manner and at the time provided under this Act, property of the employer and property held by any secured creditor (as defined in subsection 224(1.3) of the Income Tax Act) of that employer that but for a security interest (as defined in subsection 224(1.3) of the Income Tax Act) would be property of the employer, equal in value to the amount so deemed to be held in trust is deemed

1. to be held, from the time the amount was deducted by the employer, separate and apart from the property of the employer, in trust for Her Majesty whether or not the property is subject to such a security interest, and
2. to form no part of the estate or property of the employer from the time the amount was so deducted, whether or not the property has in fact been kept separate and apart from the estate or property of the employer and whether or not the property is subject to such a security interest and is property beneficially owned by Her Majesty notwithstanding any security interest in such property or in the proceeds thereof, and the proceeds of such property shall be paid to the Receiver General in priority to all such security interests.

Meaning of security interest

(2.2) For the purposes of subsections (2) and (2.1), a security interest does not include a prescribed security interest.

(2) Subsection (1) applies after June 29, 1996.

267. Section 87 of the Act is amended by adding the following after subsection (3):

Electronic records

(3.1) Every employer required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (3).

Exemption

(3.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt an employer or a class of employers from the requirement in subsection (3.1).

268. (1) Subsection 103(1) of the Act is replaced by he following:

Appeal to the Tax Court of Canada

103. (1) 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 Canada Act and the applicable rules of court made thereunder within 90 days after the decision is communicated to the Commission or the person, or within such longer time as the Court allows on application made to it within 90 days after the expiration of those 90 days.

Extension of time to appeal

(1.1) Section 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1).

2) Subsection 103(3) of the Act is amended by striking out the word "and" at the end of paragraph (b) and by replacing paragraph (c) with the following:

c. shall notify in writing the parties to the appeal of its decision; and

d. give reasons for its decision but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.

(3) Subsection (1) applies in respect of appeals instituted after the fourth month after the month in which this Act is assented to.

269. (1) Section 108 of the Act is amended by adding the following after subsection (1):

Delegation

(1.1) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.

(2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by a regulation made under subsection 75(2) of the Unemployment Insurance Act before June 30, 1996 continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 108(1.1) of the Employment Insurance Act, as enacted by subsection (1), changes the delegation of that power or duty.

270. Subsection 112(2) of the Act is replaced by the following:

Judges acting as umpires

(2) Subject to subsection (4), a judge or former judge of a superior court or a judge or former judge appointed under an Act of Parliament or the legislature of a province may, at the request of the chief umpire made with the approval of the Governor in Council, act as an umpire and, while so acting, the judge or former judge has all the powers of an umpire.

271. (1) Subsection 126(16) of the Act is amended by adding the word "and" at the end of paragraph (a) and by repealing paragraphs (c) and (d).

(2) Subsection 126(19) of the Act is replaced by the following:

Powers on review

(19) On hearing the application, the judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (16)(a) and (b) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met.

272. (1) Subsection 145(7) of the Act is replaced by the following:

Time for repayment

(7) A repayment must be made

1. in the case of a claimant who dies after October in the year and before May in the next year, within six months after the day of death; and
2. in any other case, on or before April 30 in the next year.

(2) Subsection (1) is deemed to have come into force on June 30, 1996.

273. (1) Paragraph 146(b) of the Act is replaced by the following:

b) in the case of any other claimant, on or before the claimant's filing-due date (as defined in subsection 248(1) of the Income Tax Act) for the year, by that claimant or, if for any reason the claimant is unable to file the return, by their guardian, curator, tutor, committee or other legal representative; or

(2) Subsection (1) is deemed to have come into force on June 30, 1996.

274. Section 159 of the Act is amended by adding the following after subsection (1):

Appeals - written reasons not required

(1.01) Subsection 70(2) of the former Act applies in respect of appeals under that Act except that the Tax Court of Canada need not give reasons in writing for its decision but may give reasons in writing where, in a particular case, the Court deems it advisable.