Unemployment Insurance Act (Archived)
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Administration
64. (1) The Minister shall administer this Part and section 3 and the Deputy Minister of National Revenue may exercise all the powers and perform all the duties of the Minister under this Part.
(2) Any officer or servant employed in connection with the administration of this Part and section 3, if he is designated by the Minister for the purpose, may, in the course of his employment, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purposes of or incidental to the administration or enforcement of this Act or the regulations, and every officer or servant so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
R.S., 1985, c. U-1, s. 64; 1994, c. 13, s. 7.
Application of section 223 of the Income Tax Act
65. (1) Section 223 of the Income Tax Act applies with such modifications as the circumstances require in relation to amounts payable under this Part that have not been paid and to any parts of amounts payable under this Part that have not been paid.
(2) Subject to subsection (3), subsection (1) is applicable with respect to certificates made by the Minister of National Revenue under subsection (1), or under section 79 of the Unemployment Insurance Act, 1971, chapter 48 of the Statutes of Canada, 1970-71-72, after January 1, 1972 and with respect to documents evidencing such certificates that were issued by the Federal Court and that were filed, registered or otherwise recorded after 1977 under the laws of a province.
(3) Where a certificate or document referred to in subsection (2) was the subject of an action pending in a court on February 10, 1988 or of a court decision given on or before that date, section 79 of the Unemployment Insurance Act, 1971, chapter 48 of the Statutes of Canada, 1970-71-72, as it read immediately before Sep- tember 13, 1988, continues to apply with respect to that certificate or document.
R.S., 1985, c. U-1, s. 65; R.S., 1985, c. 46 (4th Supp.), s. 3.
Application of Income Tax Act provisions
66. Section 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 24.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties and other amounts payable by a person under this Part, with such modifications as the circumstances require, and for the purposes of this section,
(a) the reference in subsection 224(1.2) of that Act to "subsection 227(10.1) or a similar provision" shall be read as a reference to "section 56 of the Unemployment Insurance Act"; and
(b) subsection 224(1.2) of the Income Tax Act shall apply to employer's premiums, employee's premiums, and related interest, penalties or other amounts, subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act.
R.S., 1985, c. U-1, s. 66; R.S., 1985, c. 5 (2nd Supp.), s. 6, c. 38 (3rd Supp.), s. 3; 1991, c. 49, s. 229; 2000, c, 30, s. 179(1)
Receipt of premiums, etc., by banks
67. A bank shall receive for deposit, without any charge for discount or commission, any cheque made payable to the Receiver General in payment of any premiums, interest or penalties imposed by this Part, whether drawn on the bank receiving the cheque or on any other bank in Canada. 1970-71-72, c. 48, s. 81.
Execution of documents by corporations
68. A return, certificate or other document made by a corporation pursuant to this Part or a regulation shall be signed on its behalf by the president, secretary or treasurer of the corporation or by any other officer or person thereunto duly authorized by the board of directors or other governing body of the corporation. 1970-71-72, c. 48, s. 82.
69. (1) An information or complaint under this Part may be laid or made by any officer of the Department of National Revenue, by a member of the Royal Canadian Mounted Police or by any person authorized by the Minister and, where an information or complaint purports to have been laid or made under this Part, it shall be deemed to have been laid or made by a person authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant except by the Minister or by a person acting for him or for Her Majesty.
(2) An information or complaint in respect of an offence under this Part may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient by reason of the fact that it relates to two or more offences.
(3) An information or complaint in respect of an offence under this Part may be heard, tried or determined by any magistrate as defined in the Criminal Code if the accused is resident, carrying on business, found or apprehended or is in custody within his territorial jurisdiction although the matter of the information or complaint did not arise within his territorial jurisdiction.
(4) An information or complaint under the provisions of the Criminal Code relating to summary convictions in respect of an offence under this Part may be laid or made on or before a day five years from the time when the matter of the information or complaint arose.
(5) Where, by this Part or a regulation, provision is made for sending by mail a request for information, notice or demand, an affidavit of an officer of the Department of National Revenue, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records, that he has knowledge of the facts in the particular case, that such a request, notice or demand was sent by registered letter on a named day to the person to whom it was addressed, indicating the address, and that he identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion thereof and a true copy of the request, notice or demand, is evidence of the sending and of the request, notice or demand.
(6) Where, by this Part or a regulation, provision is made for personal service of a request for information, notice or demand, an affidavit of an officer of the Department of National Revenue, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records, that he has knowledge of the facts in the particular case, that such a request, notice or demand was served personally on a named day on the person to whom it was directed and that he identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand, is evidence of the personal service and of the request, notice or demand.
(7) Where, by this Part or a regulation, a person is required to make a return, statement, answer or certificate, an affidavit of an officer of the Department of National Revenue, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records and that after a careful examination and search of the records he has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been filed or made by that person, is evidence that in that case that person did not make the return, statement, answer or certificate, as the case may be.
(8) Where, by this Part or a regulation, a person is required to make a return, statement, answer or certificate, an affidavit of an officer of the Department of National Revenue, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records and that after careful examination of the records he has found that the return, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day and not prior thereto.
(9) An affidavit of an officer of the Department of National Revenue, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records and that a document annexed thereto is a document or true copy of a document made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of an employer, is evidence of the nature and contents of the document and shall be admissible in evidence and have the same probative force as the original document would have if it were proven in the ordinary way.
(10) An affidavit of an officer of the Department of National Revenue, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records and has knowledge of the practice of the Department and that an examination of the records shows that a notice of assessment for a particular year was mailed or otherwise communicated to an employer on a particular day pursuant to this Part and that after careful examination and search of the records he has been unable to find that a notice of appeal from the assessment was received within the time allowed therefor, is evidence of the statements contained therein.
(11) Where evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Department of National Revenue, it is not necessary to prove the signature of that person that the person is such an officer nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.
(12) Judicial notice shall be taken of all orders or regulations made under this Part without the orders or regulations being specially pleaded or proven.
(13) Every document purporting to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage or other document purporting to have been executed under, or in the course of administration or enforcement of, this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, or an officer authorized by regulation to exercise the powers or perform the duties of the Minister under this Part, shall be deemed to be a document signed, made and issued by the Minister, the Deputy Minister or the officer unless it has been called in question by the Minister or by a person acting for him or for Her Majesty.
(14) Where any notice of an assessment has been sent by the Minister as required by this Part, the assessment shall be deemed to have been made on the day of mailing of the notice of the assessment.
Forms prescribed or authorized
(15) Every form purporting to be a form prescribed or authorized by the Minister shall be deemed to be a form authorized by the Minister under this Part unless called in question by the Minister or by some person acting for the Minister or Her Majesty.
(16) In any prosecution for an offence under this Part, the production of a return, certificate, statement or answer required by or under this Part or a regulation, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by him or on his behalf is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by him or on his behalf.
(17) In any proceedings before the Minister or the Tax Court of Canada under section 71, the production of a return, certificate, statement or answer required by or under this Part or a regulation, purporting to have been filed or delivered by or on behalf of an employer or to have been made or signed by him or on his behalf is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by him or on his behalf.
(18) In any prosecution for an offence under this Act, an affidavit of an officer of the Department of National Revenue, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be remitted to the Receiver General on account of premiums has not been received by the Receiver General, is evidence of the statements contained therein.
(19) For the purposes of this Part,
- (a) a reference in any notice or other document to the firm name of the partnership shall be read as a reference to all the members thereof; and
- (b) any notice or other document shall be deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership
R.S., 1985, c. U-1, s. 69; 1991, c. 49, s. 230; 1994, c. 13, ss. 7, 8.
Objection and Review
Appeal to the Tax Court of Canada
70. (1) The Commission or a person affected by a determination by, or a decision on an appeal to, the Minister under section 61 may, within ninety days after the determination or decision is communicated to him, or within such longer time as the Tax Court of Canada on application made to it within those ninety days may allow, appeal from the determination or decision to that Court in the manner prescribed.
Communication of determination or decision
(1.1) For the purpose of subsection (1), the determination of the time at which a decision on an appeal to, or a determination by, the Minister under section 61 is communicated to the Commission or to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act.
Decision
(2) On an appeal under this section, the Tax Court of Canada may reverse, affirm or vary the determination, may vacate, confirm or vary the assessment or may refer the matter back to the Minister for reconsideration and reassessment, and shall thereupon in writing notify the parties to the appeal of its decision and the reasons therefor.
R.S., 1985, c. U-1, s. 70; R.S., 1985, c. 51 (4th Supp.), s. 23; 1993, c. 27, s. 228.
71. (1) The Minister and the Tax Court of Canada have authority to decide any question of fact or law necessary to be decided in determining any question or reconsidering any assessment required to be determined or reconsidered under section 61 or 70 and to decide whether a person may be or is affected thereby, and, except as provided in this Act, the decision of the Minister, or the decision of the Tax Court of Canada, as the case may be, is final and binding for all purposes of this Act.
Allowance for attendance on appeal
(2) Where, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the court to attend before it on the consideration of the appeal and so attends, he shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board. 1970-71-72, c. 48, s. 85; 1974-75-76, c. 80, s. 31; 1980-81-82-83, c. 158, s. 53.
72. The decision of the Tax Court of Canada under section 70 is final and, except for judicial review under the Federal Court Act, is not subject to appeal to or review by any court.
R.S., 1985, c. U-1, s. 72; 1990, c. 8, s. 74.
Offences
73. (1) Every employer who fails to comply with subsection 53(1) or 57(2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
- (a) a fine not exceeding five thousand dollars; or
- (b) both the fine described in paragraph (a) and imprisonment for a term not exceeding six months.
(2) Every person who fails to comply with or contravenes section 58 or 59 is guilty of an offence punishable on summary conviction.
(3) Every person who fails to comply with or contravenes a regulation made under paragraph 75(1)(a) or (b) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than twenty-five dollars a day for each day of default, but not exceeding in all one thousand dollars.
(4) Every person who
- (a) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Part or a regulation,
- (b) to evade payment of a premium imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of an employer,
- (c) makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits, or assents to or acquiesces in the omission, to enter a material particular in records or books of account of an employer,
- (d) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of premiums imposed by this Act, or
- (e) conspires with any person to commit an offence described in paragraphs (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
- (f) a fine of not less than twenty-five dollars and not more than five thousand dollars plus, in an appropriate case, an amount not exceeding double the amount of the premium that should have been shown to be payable or that was sought to be evaded, or
- (g) both the fine described in paragraph (f) and imprisonment for a term not exceeding six months.
(5) Where a person has been convicted under this Part for failing to comply with subsection 53(1) or a regulation made under paragraph 75(1)(a) or (b), he is not liable to pay any penalty imposed under section 53 or under any regulation made under section 75 for the same failure unless he was assessed for that penalty or that penalty was demanded from him before the information or complaint giving rise to the conviction was laid or made. 1970-71-72, c. 48, s. 88.
Officers , etc., of corporations
74. Where a corporation commits an offence under this Part, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted. 1970-71-72, c. 48, s. 89.
Regulations
75. (1) The Minister may, with the approval of the Governor in Council, make regulations
- (a) requiring any class of persons to file information returns respecting any class of information required in connection with premiums under this Act, including information respecting premiums of persons employed by any of those persons identified by the province in which those persons were employed;
- (b) requiring a person who is, by a regulation made under paragraph (a), required to file an information return to supply a copy of the return or a prescribed portion thereof to the person or persons in respect of whose premiums the return or portion thereof relates;
- (c) prescribing a penalty not exceeding ten dollars a day for each day of default and not exceeding in all two hundred and fifty dollars to which a person who fails to comply with a regulation made under paragraph (a) or (b) shall be liable;
- (d) respecting the manner in which any provision of this Act that applies or extends to an employer of an insured person shall apply or extend to any person by whom the remuneration of an insured person for services performed in insurable employment is paid either wholly or in part, and to the employer of any such person;
- (e) for permitting an employer to deduct premiums paid on behalf of insured persons otherwise than from the remuneration for the period in respect of which the premiums were payable;
- (f) providing that in any case or class of cases where insured persons
- (i) work under the general control or direct supervision of or are paid by a person other than their actual employer, or
- (ii) work with the concurrence of a person other than their actual employer on premises or property with respect to which that person has any rights or privileges under a licence, permit or agreement, that other person shall for the purposes of paying premiums under this Act be deemed to be the employer of the insured persons in addition to the actual employer, and providing for the payment and recovery of premiums paid in respect of the insured persons;
- (i) work under the general control or direct supervision of or are paid by a person other than their actual employer, or
- (g) for defining and determining earnings and pay period;
- (h) for the allocation of the hours a person is employed with an employer and earnings to weeks or to pay periods;
- (i) for calculating and determining the hours a person is employed with an employer, the amount of insurable earnings of insured persons and the amount of premiums payable;
- (j) where earnings are paid or payable for a period otherwise than in respect of weeks, for calculating and establishing
- (i) the weeks or number of weeks to be taken as weeks of insurable employment, and
- (ii) the amount to be taken as insurable earnings in any of those weeks or number of weeks in that period;
- (i) the weeks or number of weeks to be taken as weeks of insurable employment, and
- (k) for prescribing and regulating the manner, conditions and times for paying and recording premiums;
- (l) for determining the earnings and premiums paid or payable in respect of one or more insured persons employed by an employer who has failed to keep books, records or accounts as required under this Act;
- (m) for regulating the possession, custody or control of documents or things used in the administration of the Act;
- (n) for the registration of employers;
- (o) for allocating to particular insured persons payments of premiums made by an employer;
*(p) [Repealed, 1994, c. 21, s. 131]
*[Note: Repeal of paragraph (p), as enacted by 1994, c. 21, s. 131(1), applies after 1994.]
- (q) regulating the procedure to be followed in the determination by the Minister of questions or appeals under this Part; and
- (r) prescribing or providing anything that, by this Part, is to be prescribed or is to be provided by regulations.
(2) The Minister may make regulations authorizing any designated officer or class of officers to exercise any power or perform any duty of the Minister under this Part.
Alternative method of calculation
(3) Where the Minister considers that it is not possible to apply the provisions of the regulations made under subsection (1), the Minister may, on his own initiative or on the request of an employer, approve another method or methods of calculating and allocating insurable earnings and the premiums payable in respect thereof, and any such method has effect for that employer or for all employers, as the case may be, as if it were specifically prescribed by regulation.
Minister may alter or rescind method
(4) The Minister may at any time alter or rescind any method he has approved pursuant to subsection (3), subject to such conditions, if any, as he deems appropriate.
*(5) A regulation made under paragraph (1)(r) prescribing rules referred to in subsection 53(1) shall have effect from the day it is published in the Canada Gazette or from such later or earlier day, if any, specified in the regulation.
*[Note: Subsection (5), as enacted by 1994, c. 21, s. 131(2), applies after 1994.]
R.S., 1985, c. U-1, s. 75; 1990, c. 40, s. 40(F); 1994, c. 21, s. 131.
PART III.1 PILOT PROJECTS
75.1 Notwithstanding anything in this Act, the Commission may, with the approval of the Governor in Council, make such regulations as it deems necessary respecting the establishment and operation of pilot projects for testing whether or which possible amendments to this Act or the regulations would make this Act or the regulations more consistent with current industry employment practices, trends or patterns or would improve service to the public, including regulations
- (a) respecting the time and manner in which employers are to supply their employees or former employees or the Commission with information on the employment history of those employees or former employees;
- (b) providing for the use in a pilot project
- (i) of gross earnings, as defined by regulation, or prescribed amounts that are functions of gross earnings, as so defined, for any purpose for which insurable earnings, maximum insurable earnings or average weekly insurable earnings are relevant to the operation of this Act, or
- (ii) of periods of time other than weeks, for any purpose for which a period of weeks or a number of weeks is relevant to the operation of this Act;
- (i) of gross earnings, as defined by regulation, or prescribed amounts that are functions of gross earnings, as so defined, for any purpose for which insurable earnings, maximum insurable earnings or average weekly insurable earnings are relevant to the operation of this Act, or
- (c) providing for the application of a pilot project in respect of one or more of the following:
- (i) prescribed employers or groups or classes of employers, including groups or classes consisting of randomly selected employers,
- (ii) prescribed areas, or
- (iii) prescribed claimants, employees, former employees or groups or classes of claimants, employees or former employees, including groups or classes consisting of randomly selected claimants, employees or former employees; and
- (i) prescribed employers or groups or classes of employers, including groups or classes consisting of randomly selected employers,
- (d) respecting the manner in which and the extent to which any provision of this Act or the regulations applies in respect of a pilot project, and adapting any such provision for the purposes of that application.
1994, c. 18, s. 27.
75.2 (1) The Commission may, with the approval of the Governor in Council, make regulations
- (a) notwithstanding anything in this Act, respecting the supplying of information for claims for benefit or for other purposes under this Act, and the making of claims for benefit, in electronic or other form on a trial basis, including
- (i) the information that may be supplied in electronic or other form,
- (ii) the persons or groups or classes of persons by whom it may be supplied,
- (iii) the signature in electronic or other form of documents or the execution, adoption or authorization of documents in a manner that pursuant to the regulations is to have the same effect for the purposes of this Act as signature, and
- (iv) the time and date when information supplied in electronic or other form is deemed to be received; and
- (i) the information that may be supplied in electronic or other form,
- (b) notwithstanding subsection 117(2), providing for the payment of amounts as or on account of benefits under this Act on a trial basis by electronic instructions to financial institutions and, in consequence, providing for the adaptation of section 36 and paragraphs 103(1)(e) and (f) to payments made by such instructions or amending that section or those paragraphs.
(2) A regulation made pursuant to this section may be general or restricted to a specified area or a group or class of persons.
1994, c. 18, s. 27.
of regulations
75.3 A regulation made pursuant to this Part that is not repealed ceases to have effect three years after it comes into force.
1994, c. 18, s. 27.
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