Employment Insurance - Insurable Earnings and Collection of Premiums Regulations - Part IV - Information Returns
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Current EI (Insurable Earnings & Collection of Premiums) Regulations
INSURABLE EARNINGS AND COLLECTION
OF PREMIUMS REGULATIONS
INFORMATION RETURNS
Filing of Employer's Returns
11. (1) Subject to subsection (2), every employer or other person deemed to be an employer by these Regulations who makes a payment of remuneration or other amount or provides board, lodging or any other benefit, the value of which is required under these Regulations to be included in determining insurable earnings of a person employed in insurable employment during a year, shall, without notice or demand therefor, file with the Minister a duly completed information return for that year, in a form authorized by the Minister, on or before the last day of February of the next following year.
(2) A person carrying on a business or other activity in respect of which the person employs insured persons in insurable employment shall, within 30 days after the day the person ceases to carry on that business or other activity and without notice or demand therefor, file with the Minister the information return required by subsection (1).
Returns on Demand
12. Every person who makes or has made a payment of earnings during a year to a person employed in insurable employment shall on demand by registered letter from the Minister make an information return in a form authorized by the Minister containing the information required therein and shall file the return with the Minister within such reasonable time as may be stipulated in the registered letter.
Legal Representatives and Others
13. (1) When a person who is required to make an information return under this Part dies without having made the return as required, the return shall be made and filed by the person's executor, the liquidator of the person's succession or other legal representative of the person within 90 days after the date of the person's death and shall be in respect of the year in which the person died or, if the return is required in respect of a year before the year in which the person died, in respect of that year.
(2) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee, tutor or committee and every agent, mandatary or other person administering, managing, winding up, controlling or otherwise dealing with the property, business or estate of a person who has not filed a return for a year as required by this Part shall file that return, duly completed, on that person's behalf.
Distribution of Insured Person's Portion of Return
14. (1) Every person required by sections 11 to 13 to file an information return for a year with the Minister shall supply to each insured person to whose premiums the return relates two copies of the portion of the return relating to that insured person.
(2) The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the insured person by mail addressed to the person at the person's latest known address or delivered to the person.
Penalties
15. (1) Every person who fails to file a return as and when required by this Part is liable to a penalty equal to the greater of $100 and the product obtained when $25 is multiplied by the number of days during which the non-compliance occurs, to a maximum of $2,500.
(2) Every person who fails to comply with section 14 is liable to a penalty equal to the greater of $100 and the product obtained when $25 is multiplied by the number of days during which the non-compliance occurs, to a maximum of $2,500.