Employment Insurance Act - Amendments - Bill C-93
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PAST AMENDMENTS TO THE EMPLOYMENT INSURANCE ACT
An Act to implement certain provisions of the budget tabled in Parliament on February 18, 1997.
Published in the Canada Gazette Part III – Vol. 20, No 2, Chapter 26, on June 16, 1997.
This Act may be cited as the Budget Implementation Act, 1997.
The sections of Bill C-93 relating to the Employment Insurance Act are as follows:
88. (1) Paragraph 25(1)(a) of the Employment Insurance Act is replaced by the following:
(a) attending a course or program of instruction or training at the claimant's own expense, or under employment benefits or similar benefits that are the subject of an agreement under section 63, to which the Commission, or an authority that the Commission designates, has referred the claimant; or
(2) Subsection (1) comes into force or is deemed to have come into force on April 1, 1997.
89. (1) Section 26 of the Act is replaced by the following:
26. For the purposes of this Part, Part IV, the Income Tax Act and the Canada Pension Plan, benefits paid to a claimant while employed under employment benefits, or under similar benefits that are the subject of an agreement under section 63, are not earnings from employment.
(2) Subsection (1) comes into force or is deemed to have come into force on April 1, 1997.
90. (1) Subsections 96(6) to (10) of the Act are replaced by the following:
Temporary measure-employer's premium refund for 1997
(6) If an employer's premium is less than $60,000 during 1996, the Minister shall refund to the employer a portion of the premium for 1997 determined by the following formula if that amount is more than $1:
where
P1 is the amount of the employer's premium in 1996; and
P2 is the amount of the employer's premium in 1997.
7) If an employer's premium is less than $60,000 during 1996, the Minister shall refund to the employer a portion of the premium for 1998 determined by the following formula if that amount is more than $1:
where
P1 is the amount of the employer's premium in 1996; and
P2 is the amount of the employer's premium in 1998.
(7.1) For the purposes of subsections (6) and (7), P1 is equal to zero where a person was not required to pay an employer's premium in 1996.
(8) A refund under subsection (6) or (7) shall not exceed
(a) $10,000, if the amount of the employer's premium in 1996 is less than $50,000; and
(b) $60,000 minus the amount of the employer's premium in 1996, if that amount is $50,000 or more, but less than $60,000.
(8.1) For the purposes of subsections (6) to (8), a reference to an employer's premium in 1996 includes the employer's premium required to be paid that year under the Unemployment Insurance Act.
(9) If at any time during a year for which a refund is sought 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.
(10) A refund under subsections (4) to (7) is payable only if an application is made in writing to the Minister within three years after the end of the year for which the premium was deducted or required to be paid.
(2) Subsection (1) is deemed to have come into force on January 1, 1997.
91. For the purpose of implementing the amendments to the Employment Insurance Act enacted by section 90, a regulation or any provisions of a regulation made under paragraph 108(1)(o) of that Act may, if the regulation so provides, be retroactive and have effect with respect to any period before it is made that begins on or after January 1, 1997.