Employment Insurance Act - Part VII - Benefit Repayment

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PART VII

BENEFIT REPAYMENT

Definitions

144. In this Part,

"benefit repayment"

"benefit repayment" means an amount determined under section 145;

"benefits"

"benefits" means benefits under this Act, read without reference to this Part;

"income"

“income” of a person for a period means the amount that would be their income for the period determined under the Income Tax Act if no amount were

1. deductible under paragraphs 60(v.1), (w) and (y) of that Act,
2. included in respect of a gain from a disposition of property to which section 79 of that Act applies, or
3. included under subsection 56(6) of that Act;

1996, c. 23, s. 144; 2006, c.4, 172;

"Minister"

"Minister" means the Minister of National Revenue;

"person"

"person" has the meaning given that term in subsection 248(1) of the Income Tax Act;

"taxation year"

"taxation year" means a taxation year within the meaning of the Income Tax Act.

Benefit repayment

145. (1) If a claimant's income for a taxation year exceeds 1.25 times the maximum yearly insurable earnings, the claimant shall repay to the Receiver General 30% of the lesser of

1. the total benefits, other than special benefits, and benefits under Part VII.1, paid to the claimant in the taxation year, and
2. the amount by which the claimant's income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings.

Exception

(2) Subsection (1) does not apply in respect of a claimant who was paid regular benefits for less than one week in the ten years before the taxation year referred to in that subsection.

Excluded benefits

(3) Regular benefits paid for weeks beginning before June 30, 1996 shall not be taken into account when applying subsection (2).

Time for repayment

(4) 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.

Limitation

(5)For greater certainty, repayments under this section do not affect the determination under subsection (2) of regular benefits paid to a claimant.

Excluded benefits

(6) [Repealed 2001, c. 5. s. 11] 

Time for repayment

(7) [Repealed 2001, c. 5. s. 11]

Limitation

(8) [Repealed 2001, c. 5. s. 11]

1996, c. 23, s. 145; 1998, c. 19, s. 272; 2001, c. 5, s.11, 2009, c. 33, s. 15.

Returns

146. If a claimant is required to make a benefit repayment for a taxation year, a return in a form, and containing information, authorized by the Minister shall, without notice or demand, be filed with the Minister as part of the claimant's return of income under Part I of the Income Tax Act,

1. in the case of a claimant who dies after October 31 in the year and before May 1 in the next year, by the claimant's legal representative within six months after the day of death;
2. 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
3. if the claimant or their legal representative has not filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.

1996, c. 23, s. 146;1998, c. 19, s. 273.

Estimate of benefit repayment

147. Every claimant or other person required by section 146 to file a return shall, in the return, estimate the amount of benefit repayment payable by them.

Responsible Minister

148. The Minister shall administer and enforce the provisions of this Part.

Application of Income Tax Act provisions

149. For the purposes of this Part, subsections 150(2) and (3), section 152 (except subsections 152(1.1) to (1.3) and (6)), section 158, subsections 159(1) to (3), sections 160 (except paragraph 160(1)(d)) and 160.1, subsections 161(1) and (11), sections 162 to 167, Division J of Part I, sections 220 to 226, subsection 227(10), sections 229, 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply, with such modifications as the circumstances require, except that, in the application of those provisions,

1. "Act" shall be read as "Part VII of the Employment Insurance Act";
2. "person" and "taxpayer" shall be read as "claimant";
3. "tax" and "taxes" shall be read as "benefit repayment";
4. "under this Part" shall be read as "under Part VII of the Employment Insurance Act"; and
5. paragraph 163(2)(a) of the Income Tax Act shall be read as follows:
6. "(a) the benefit repayment payable by him for the year as determined under section 145 of the Employment Insurance Act;".

Debts due Her Majesty

150. All benefit repayments, interest, penalties and other amounts payable by a claimant under this Part and under the provisions of the Income Tax Act as they apply for the purposes of this Part are debts due to Her Majesty and recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by the Income Tax Act.

Communication of information

151. (1) Notwithstanding subsection 241(1) of the Income Tax Act, the Minister may communicate, or allow to be communicated, to the Commission, or a person authorized by the Commission, such information obtained under that Act as is necessary for the administration and enforcement of this Part and section 43 of this Act.

Authorized person

(2) In relation to any information obtained under subsection (1), a person authorized by the Commission is an official or authorized person within the meaning of subsection 241(10) of the Income Tax Act and is subject to subsections 239(2.2) and 241(1) and (2) of that Act.

Regulations

152. The Minister may, with the approval of the Governor in Council, make regulations

1. prescribing anything that by this Part is to be prescribed; and
2. generally, to carry out the purposes and provisions of this Part.

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