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Unemployment Insurance Act (Archived)
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Definitions
49. (1) In this Part,
"average basic cost of benefit"
coût de base moyen...
"average basic cost of benefit", in relation to any year, means the average of the yearly basic cost of benefit for the three year period that ends concurrently with the second year preceding the year in respect of which the average is computed;
"basic account deficit"
déficit...
"basic account deficit" means the amount, if any, by which the total sums credited as at any time to the Unemployment Insurance Account under paragraph 114(a) are less than the total sums charged as at that time to the Unemployment Insurance Account under section 117 to pay the basic cost of benefit;
"basic account surplus"
excédent...
"basic account surplus" means the amount, if any, by which the total sums credited as at any time to the Unemployment Insurance Account under paragraph 114(a) exceed the total sums charged as at that time to the Unemployment Insurance Account under section 117 to pay the basic cost of benefit;
"basic cost of benefit"
coût de base des...
"basic cost of benefit", in relation to any year, means the amount paid out of the Consolidated Revenue Fund pursuant to section 117.
Cost and earnings
(2) For the purpose of fixing rates of premium under section 48 in respect of any year,
- (a) the adjusted basic cost of benefit for that year shall be
- (i) an amount equal to the average basic cost of benefit in respect of that year if in the opinion of the Commission there will be neither a basic account deficit nor a basic account surplus at the end of that year,
- (ii) an amount equal to the average basic cost of benefit in respect of that year plus an amount, which shall be estimated by the Commission and approved by the Minister of Finance, that is deemed necessary by the Commission to remove or reduce the basic account deficit that would otherwise occur, or
- (iii) an amount equal to the average basic cost of benefit in respect of that year less an amount, which shall be estimated by the Commission and approved by the Minister of Finance, that is deemed necessary by the Commission to remove or reduce the basic account surplus that would otherwise occur; and
- (b) the insurable earnings of persons employed in insurable employment in that year shall be an amount equal to the actual yearly average of the total yearly insurable earnings of all insured persons for the three years ending concurrently with the second year preceding that year.
(3) In calculating the expenses of the Commission in administering this Act in a year, the Commission shall make allowances for interest earned or charged under Part V on the balance in the Unemployment Insurance Account.
R.S., 1985, c. U-1, s. 49; 1990, c. 40, s. 31.
Employer's premium rate
50. (1) Unless another rate of premium is provided for a year pursuant to this section, the employer's premium to be paid in a year by an employer of an insured person shall be 1.4 times the employee's premium for that year.
Wage loss plans
(2) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing an employer's premium payable under this Act when the payment of any allowances, moneys or other benefits by reason of illness, injury, quarantine, pregnancy or caring for children under a plan that covers insured persons employed by the employer, other than one established under provincial law, would have the effect of reducing the benefit that is payable to those insured persons under this Act by reason of illness, injury, quarantine, pregnancy or caring for children, if those insured persons will benefit from the reduction of the employer's premium in an amount at least equal to five-twelfths of the reduction.
Provincial allowance
(3) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the premium payable under this Act when the payment of any allowances, moneys or other benefits in respect of illness, injury, quarantine, pregnancy or caring for children under a provincial law to insured persons would have the effect of reducing or eliminating the benefit that is payable under this Act to those insured persons by reason of illness, injury, quarantine, pregnancy or caring for children.
(4) For the purposes of this section, the Commission may, with the approval of the Governor in Council, make regulations
- (a) prescribing the manner and time for making an application for a premium reduction;
- (b) prescribing the standards that must be met by a plan to qualify for a premium reduction and the time during which the plan must be in effect;
- (c) prescribing the method for determining the amount of reduction for plans of given standards and the use to be made of actuarial calculations and estimates;
- (d) providing for the making of decisions relating to premium reduction and appeals there from in cases of dispute;
- (e) prescribing the manner in which the insured earnings of insured persons will be reported by employers to the Department of National Revenue; and
- (f) generally, providing for any other matters necessary for carrying out the purposes and provisions of subsections (2) and (3).
Late applications
(5) Where an application for an employer's premium reduction is made within thirty-six months after the time prescribed for making it, the Commission may, subject to prescribed conditions, regard the application as having been made at the prescribed time if the applicant shows that there was good cause for the delay throughout the period commencing at the prescribed time and ending on the day when the application was made.
Reconsideration of application
(6) The Commission may reconsider any decision relating to an employer's premium reduction during the period of thirty-six months following the date of the decision and any new decision that it makes shall apply in place of the reconsidered decision.
R.S., 1985, c. U-1, s. 50; 1990, c. 40, s. 32; 1994, c. 13, s. 8.
51. (1) Every person shall, for every week during which he is employed in insurable employment, pay, by deduction as provided in Part III, an amount equal to such percentage of his insurable earnings as is fixed by the Commission as the employee's premium for the year in which that week occurs.
Payment of employer's premium
(2) Every employer shall, for every week during which a person is employed by him in insurable employment, pay, in respect of that person and in the manner provided in Part III, an amount equal to such percentage of that person's insurable earnings as is fixed by the Commission as the employer's premium payable by employers or a class of employers of which the employer is a member, as the case may be, for the year in which that week occurs.
Overlapping pay periods
(3) Notwithstanding subsections (1) and (2), where insurable earnings are paid to a person in a year following the year in which his insurable employment occurred, all that insurable employment shall, for the purposes of calculating insurable earnings and premiums payable in respect thereof, be deemed to have occurred in the year in which the insurable earnings are paid. 1970-71-72, c. 48, s. 66; 1974-75-76, c. 80, s. 24.
PART III
COLLECTION OF PREMIUMS
Interpretation
"authorized person"
personne autorisée
"authorized person" means a person authorized by the Minister for the purposes of this Part;
"documents" documents
"documents" includes money, securities and any of the following, whether computerized or not: books, records, letters, telegrams, vouchers, invoices, accounts and statements (financial or otherwise);
"dwelling-house"
maison d'habitation
"dwelling-house" means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes
(a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and
(b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence;
"judge"
juge
"judge" means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court;
"Minister"
ministre
Deduction and payment of premiums
"Minister" means the Minister of National Revenue.
R.S., 1985, c. U-1, s. 52; R.S., 1985, c. 5 (2nd Supp.), s. 3; 1991, c. 49, s. 225.
*53. (1) Every employer paying remuneration to a person employed by the employer in insurable employment shall deduct from that remuneration as or on account of the employee's premium payable by that insured person under section 51 for any week or weeks in respect of which that remuneration is paid such amount as is determined in accordance with prescribed rules and shall remit that amount, together with the employer's premium payable by the employer under that section for such week or weeks, to the Receiver General at such time and in such manner as is prescribed and, where at that prescribed time the employer is a prescribed person, 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 that definition were read without reference to paragraphs (d) and (e) thereof).
*[Note: Subsection 53(1), as enacted by 1994, c. 21, s. 129(1), applies after 1994.]
Liability for failure to deduct
(2) Subject to subsection (3), every 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.
Subsequent determination or decision
(3) Where an employer has been informed in writing on behalf of the Minister pursuant to an inquiry other than an application for determination of a question under section 61 that he is not required to make a deduction from the remuneration of an insured person under this Act and it is subsequently determined or decided under section 61 or 70 that such a deduction should have been made, except where the employer was so informed on the basis of information furnished by him to the Minister that was incorrect in a material particular, the employer is not liable for failing to make the deduction or for any amount that should have been deducted before the determination or the decision is communicated to him, but is thereupon liable without interest or penalties under this Act to pay the premium required to be made by him with respect to the insured person from whose remuneration the deduction should have been made.
Deduction from subsequent payment of remuneration
(4) An employer who fails to deduct the employee's premium required by subsection (1) to be deducted from a payment of remuneration to an insured person may deduct an amount equal thereto from any subsequent payment of remuneration made to the insured person within twelve months after the making of the payment from which the employee's premium was required to be deducted but no employer may deduct from the payment of remuneration made to an insured person, in addition to the premium required by subsection (1) to be deducted therefrom, more than one other such premium that he previously failed to deduct.
Amount deducted deemed received
(5) Where an amount has been deducted under subsection (1), it shall be deemed for all purposes to have been received at that time by the insured person to whom the remuneration was payable.
Interest on amounts not remitted
(6) Where an employer has failed to remit to the Receiver General an amount that the employer was required to remit at the time when he was required to do so, 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.
Penalty for failure to remit
(7) Every employer who in a calendar year fails to remit to the Receiver General an amount that the employer is required to remit at the time when he is required to do so is liable to a penalty of
- (a) ten per cent of the amount; or
- (b) where, at the time of the failure, a penalty under this subsection was payable by the employer in respect of an amount that the employer was required to remit during the year and the failure was made knowingly or under circumstances amounting to gross negligence, twenty per cent of the amount.
R.S., 1985, c. U-1, s. 53; R.S., 1985, c. 46 (4th Supp.), s. 2; 1990, c. 40, s. 33(F); 1991, c. 49, s. 226; 1993, c. 24, s. 151; 1994, c. 21, s. 129.
54. (1) Where an employer who fails to deduct or remit an amount as and when required under subsection 53(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 to Her Majesty that amount and any interest or penalties relating thereto.
Application of Income Tax Actprovisions
(2) Subsections 227.1(2) to (7) of the Income Tax Act apply, with such modifications as the circumstances require, in respect of a director of a corporation referred to in subsection (1).
Assessment provisions applicable to directors
(3) The provisions of this Part respecting the assessment of an employer for an amount payable by him under this Act and respecting the rights and obligations of an employer so assessed apply in respect of a director of a 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 referred to in those provisions. 1984, c. 1, s. 123.
Employer's premium not recoverable
55. Notwithstanding 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 thereof from the wages of that person or otherwise. 1970-71-72, c. 48, s. 69.
56. (1) The Minister may assess an employer for an amount payable by him under this Act, or may reassess that 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 that reassessment or additional assessment.
Notice of assessment and liability of employer
(2) After assessing an employer for an amount payable by him under this Act, the Minister shall send the employer a notice of assessment, and on that notice being sent to the employer the assessment shall be deemed to be valid and binding subject to being vacated or varied on appeal under this Act, and the employer is liable to pay to Her Majesty the amount thereof forthwith.
Limitation on assessments
(3) Notwithstanding subsection (1) or (2), 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 any misrepresentation or committed any fraud in filing any return or in supplying any information pursuant to this Part in relation thereto.
Mailing date
(4) The day of mailing of a notice of assessment described in subsection (2) shall, in the absence of any evidence to the contrary, be deemed to be the day appearing from the notice to be the date thereof unless called in question by the Minister or by a person acting for him or for Her Majesty. 1970-71-72, c. 48, s. 70.
strong>Recovery
57. (1) All premiums, interest, penalties and other amounts payable by an employer under this Act are debts due to Her Majesty and recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided for by this Act.
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 made by the insured person but has not remitted the amount to the Receiver General, the employer shall be deemed to hold the amount so deducted in trust, separate and apart from the employer's own moneys, for Her Majesty and for payment to Her Majesty in the manner and at the time provided under this Act, and Her Majesty has a lien and charge on the property and assets of the employer whether or not the employer has kept the amount separate and apart or is in receivership, bankruptcy or liquidation or has made an assignment.
(3) [Repealed, 1994, c. 21, s. 130]
Certificate before distribution
(4) Every person, other than a trustee in bankruptcy, who is an assignee, liquidator, receiver, receiver-manager, administrator, executor or any other like person, in this section referred to as the "responsible representative", administering, winding-up, controlling or otherwise dealing with a property, business or estate of another person, before distributing to one or more persons any property over which he has control in his capacity as the responsible representative, shall obtain a certificate from the Minister certifying that all amounts
- (a) for which any employer is liable under this Act up to and including the date of distribution, and
- (b) for the payment of which the responsible representative is or can reasonably be expected to become liable in his capacity as the responsible representative
have been paid or that security for the payment thereof has been accepted by the Minister.
Personal liability
(4.1) Where a responsible representative distributes to one or more persons property over which he has control in his capacity as the responsible representative, without obtaining a certificate under subsection (4) in respect of the amounts referred to in that subsection, the responsible representative is personally liable for the payment of those amounts to the extent of the value of the property distributed and the Minister may assess the responsible representative there for in the same manner and with the same effect as an assessment made under section 56.
(5) The Minister may, if he considers it advisable in a particular case, accept security for payment of premiums by way of mortgage or other charge of any kind whatever on property of the employer or any other person or by way of guarantee from other persons.
Trustee in bankruptcy
(6) Where an employer has become bankrupt, the trustee in bankruptcy shall be deemed to be the agent of the bankrupt for the purposes of this Act.
(7) to (13) [Repealed, 1993, c. 24, s. 155]
R.S., 1985, c. U-1, s. 57; R.S., 1985, c. 5 (2nd Supp.), s. 4; 1990, c. 40, ss. 34(F), 35(F); 1992, c. 27, s. 90; 1993, c. 24, s. 155; 1994, c. 21, s. 130.
Records and books
58. (1) Every employer paying remuneration to a person employed by him in insurable employment shall keep records and books of account at his 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 any premiums payable under this Act or any premiums or other amounts that should have been deducted or paid to be determined.
(2) Where an employer described in subsection (1) has failed to keep adequate records and books of account, the Minister may require him to keep such records and books of account as he may specify, and the employer shall thereafter keep records and books of account as so required.
(3) Every employer required by this section to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the year in respect of which those records and books of account are kept or until written permission for their prior disposal is given by the Minister.
Determination or appeal
(4) Every employer who is required by this section to keep records and books of account shall, where that employer or an employee thereof is subject to the determination of a question by, or has made an appeal to, the Minister under section 61, retain every record, book of account, account and voucher necessary for dealing with the determination or the appeal until the determination is made or the appeal is disposed of and any further appeal in respect thereof is disposed of or the time for filing any such further appeal has expired.
R.S., 1985, c. U-1, s. 58; 1990, c. 40, s. 36(F); 1991, c. 49, s. 227.
59. (1) An authorized person may, at any reasonable time, for any purpose relating to the administration or enforcement of this Act, inspect, audit or examine any document that relates or may relate to the information that is or should be contained in the records or books of account or to the amount of any premium payable under this Act and, for those purposes, the authorized person may
- (a) subject to subsection (2), enter any premises or place where any records or books of account are or should be kept; and
- (b) require the owner, occupant or person in charge of the premises or place to give to the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner, occupant or person in charge of the premises or place to attend at such premises or place with the authorized person.
Warrant required to enter dwelling-house
(2) Where a premises or place referred to in subsection (1) is a dwelling-house, an authorized person may not enter that dwelling-house without the consent of the occupant except under the authority of a warrant issued under subsection (3).
Warrant or order
(3) Where, on ex parte application by the Minister, a judge is satisfied by information on oath
- (a) that there are reasonable grounds for believing that a dwelling-house is a premises or place referred to in subsection (1),
- (b) that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, and
- (c) that entry into the dwelling-house has been refused or that there are reasonable grounds for believing that entry thereto will be refused, the judge shall issue a warrant authorizing an authorized person to enter that dwelling-house subject to such conditions as may be specified in the warrant but, where the judge is not satisfied that entry into that dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, the judge shall
- (d) order the occupant of the dwelling-house to provide an authorized person with reasonable access to any document that is or should be kept therein, and
- (e) make such other order as is appropriate in the circumstances to carry out the purposes of this Act
to the extent that access has been or may be expected to be refused and that the document is or may be expected to be kept in the dwelling-house.
Requirement to provide documents and information
(4) Notwithstanding any other provision of this Act, the Minister may, subject to subsection (5), for any purpose relating to the administration or enforcement of this Part, by notice served personally or by registered or certified mail, require that any person provide, within such reasonable time as is stipulated in the notice,
- (a) any information or additional information, including any information return or supplementary return; or
- (b) any document.
Unnamed persons
(5) The Minister shall not impose on any person, in this section referred to as a "third party", a requirement under subsection (4) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (6).
Judicial authorization
(6) On ex parte application by the Minister, a judge may, subject to such conditions as the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (4) relating to an unnamed person or more than one unnamed person, in this section referred to as the "group", where the judge is satisfied by information on oath that
- (a) the person or group is ascertainable;
- (b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Part;
- (c) it is reasonable to expect, based on any grounds, including statistical or other information or past experience relating to the group or any other persons, that the person or any person in the group may have failed or may be likely to fail to provide information that is sought pursuant to the requirement or to otherwise comply with this Act; and
- (d) the information or document is not otherwise more readily available.
Service of authorization
(7) Where an authorization is granted under subsection (6), the authorization shall be served together with the notice referred to in subsection (4).
Review of authorization
(8) Where an authorization is granted under subsection (6), a third party on whom a notice is served under subsection (4) may, within 15 days after the service of the notice, apply to the judge who granted the authorization or, where the judge is unable to act, to another judge of the same court for a review of the authorization.
Powers on review
(9) On the hearing of an application under subsection (8), a judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (6)(a) to (d) have been met and he may confirm or vary the authorization if he is satisfied that those conditions have been met.
Additional remedy
(10) Where a person is found guilty of an offence under subsection 73(2) for failing to comply with a requirement under subsection (4), the court may make such order as it deems proper in order to enforce compliance with the requirement.
Copies as evidence
(11) Where any document is inspected, examined or provided in accordance with this section, the person by whom it is inspected or examined or to whom it is provided or any officer of the Department of National Revenue may make, or cause to be made, one or more copies thereof and any document purporting to be certified by the Minister or an authorized person to be a copy made pursuant to this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.
(12) No person shall hinder, molest or interfere with any person doing anything that he is authorized to do by or pursuant to this section or prevent or attempt to prevent any person from doing any such thing and, notwithstanding any other Act or law, every person shall, unless he is unable to do so, do everything he is required to do by or pursuant to this section.
R.S., 1985, c. U-1, s. 59; R.S., 1985, c. 5 (2nd Supp.), s. 5; 1994, c. 13, s. 8.
Protection of employer
60. (1) No action lies against any person for deducting any sum of money in compliance or intended compliance with this Act.
Discharge of liability
(2) The receipt of the Minister for an amount deducted by any person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to his creditor with respect thereto to the extent of the amount referred to in the receipt. 1970-71-72, c. 48, s. 74.
Determination of questions
61. (1) Where any question arises under this Act as to whether a person is required to make a payment of an employee's premium, or an employer's premium, or as to the amount of any such premium, in a year,
- (a) the person concerned may, on or before April 30 in the immediately following year, apply to the Minister to determine the question; or
- (b) the Minister on his own initiative may at any time determine the question.
(2) Where the Minister has assessed an employer for an amount payable by him under this Act, the employer may appeal to the Minister for a reconsideration of the assessment, either as to whether any amount should be assessed as payable or as to the amount so assessed, within ninety days of the day of mailing of the notice of assessment.
Question re insurable employment
(3) Where there arises in relation to a claim for benefit under this Act any question concerning
- (a) whether a person is or was employed in insurable employment,
- (b) whether a person is the employer of an insured person,
- (c) the length of a person's insurable employment, or
- (d) the amount of a person's insurable earnings from employment,
an application to the Minister for determination of the question may be made by the Commission at any time and by that person or the employer or purported employer of that person within ninety days after being notified of the decision of the Commission.
(4) Where a question or appeal referred to in subsection (1), (2) or (3) is to be determined by the Minister, the Minister shall notify the employer or purported employer and any person who may be affected by the application and, in the case of an application under subsection (3), the Commission of his intention to determine the question or appeal and shall afford the employer, purported employer, Commission and any person who may be affected by the application, or any of them, as the circumstances require, an opportunity to furnish information and to make representations to protect their interests.
Procedure for making application or appeal
(5) An application for the determination of a question or an appeal for reconsideration of an assessment by the Minister shall be addressed to the Chief of Appeals in a District Office of the Department of National Revenue and delivered or mailed to that office.
(6) On an application or an appeal under this section, the Minister shall, with all due despatch, determine the question raised by the application or vacate, confirm or vary the assessment, or reassess, and he shall thereupon notify any person affected.
(7) Unless an application has been made in accordance with subsection (1) with respect to an insured person, where an amount has been deducted from the remuneration of that person or has been paid by the employer as a premium with respect to that person, or where no amount has been so deducted or paid, the amount so deducted or paid shall be deemed to have been deducted or paid in accordance with this Act, or it shall be deemed that no amount was required to be deducted or paid in accordance with this Act, as the case may be.
(8) Nothing in subsection (7) restricts the authority of the Minister to determine any question on his own initiative under subsection (1) or to make any assessment under this Act after the date mentioned therein.
(9) Where the Minister is required to notify a person who may be or is affected by a determination under this section, he may cause that person to be notified, in such manner as he deems adequate, of his intention to make the determination or of that determination, as the case may be.
R.S., 1985, c. U-1, s. 61; 1990, c. 40, s. 37; 1993, c. 24, s. 152; 1994, c. 13, s. 8.
62. (1) Where the aggregate of all amounts deducted as required from the insurable earnings of an insured person for a year, whether by one or more employers, on account of that person's employee's premiums for that year under this Act exceeds an amount equal to such percentage of his maximum yearly insurable earnings for the year as is fixed by the Commission, the excess shall be deemed to be an overpayment made by that insured person.
1991 overpayment
(1.1) Notwithstanding subsection (1) but subject to subsection (2), where the aggregate of all amounts deducted as required from the insurable earnings of an insured person for the year 1991, whether by one or more employers, on account of that person's employee's premiums for that year under this Act exceeds an amount equal to 2.525 per cent of that person's insurable earnings for that year, the excess shall be deemed to be an overpayment made by that insured person.
(2) Notwithstanding subsection (1) or the definition "maximum yearly insurable earnings" in subsection 2(1), an overpayment is not created when amounts are deducted and remitted as required from the insurable earnings of an insured person in excess of the percentage of the maximum yearly insurable earnings for the year, if the excess occurs by reason only that the remuneration paid to that person in that year is in respect of more than fifty-two calendar weeks.
R.S., 1985, c. U-1, s. 62; 1990, c. 40, s. 38(F); 1991, c. 51, s. 7.
63. (1) Where a person has made an overpayment on account of employee's premiums or has made a payment of employee's premiums under this Act during a year when the person was not employed in insurable employment, the Minister shall refund to the person the amount of the overpayment or payment if application in writing is made to the Minister by the person not later than three years after the end of that year.
(2) Where an amount on account of any premium has been deducted from the remuneration of a person during a year or has been paid by an employer with respect to a person employed by the employer during a year, and by a determination or a decision on an appeal made pursuant to section 61 or 70 it is determined or decided that the amount so deducted or paid exceeds the amount required to be deducted or paid under this Act or should not have been deducted or paid, the Minister shall refund the excess amount or the amount that should not have been deducted or paid if application in writing is made by the person or employer to the Minister not later than thirty days after the determination or decision is communicated to the person or employer, as the case may be.
(3) Notwithstanding anything in this Part, where a person or employer makes application to and satisfies the Minister that, for any year, the amount deducted from the remuneration of the person, or paid by the employer with respect to a person, as the case may be, is in excess of the amount required to be deducted or paid for the year under this Act, or should not have been deducted or paid, the Minister may refund the excess amount or the amount that should not have been deducted or paid if the application is made within three years after the end of that year.
(4) Where an application under this section has been made to the Minister for a refund of any amount deducted on account of premiums of a person for a year and, whether on the basis of incorrect or incomplete information contained in the application or otherwise, the Minister has refunded an amount to the person, or applied an amount to a liability of the person to Her Majesty in right of Canada, in excess of the amount that should have been refunded or applied, the excess amount may be recovered at any time from the person as a debt due to Her Majesty.
Application of refund to other debts
(5) Instead of making a refund that might otherwise be made under this section, the Minister may, where the person to whom the refund is payable is liable or about to become liable to make any payment to Her Majesty in right of Canada, apply the amount of the refund to that liability and notify the person of that action.
(6) Where an amount in respect of an overpayment is refunded or applied under this Act to any other liability, interest shall be paid or applied thereon at a prescribed rate per annum under the circumstances and for the period or periods determined as prescribed, except that no interest shall be paid or applied thereon where the amount of the interest is less than one dollar.
R.S., 1985, c. U-1, s. 63; 1990, c. 40, s. 39; 1991, c. 49, s. 228.
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