Employment Insurance Act (S.C. 1996, c. 23)

Marginal note:Protection of employer

• 89. (1) No action lies against any person for deducting a sum of money in compliance or intended compliance with this Act.

• Marginal note:Discharge of liability

  (2) The Minister’s receipt for an amount deducted by a person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to their creditor with respect to the deduction to the extent of the amount mentioned in the receipt.

Marginal note:Request for ruling

• 90. (1) An employer, an employee, a person claiming to be an employer or an employee or the Commission may request an officer of the Canada Revenue Agency authorized by the Minister to make a ruling on any of the following questions:

  • (a) whether an employment is insurable;

  • (b) how long an insurable employment lasts, including the dates on which it begins and ends;

  • (c) what is the amount of any insurable earnings;

  • (d) how many hours an insured person has had in insurable employment;

  • (e) whether a premium is payable;

  • (f) what is the amount of a premium payable;

  • (g) who is the employer of an insured person;

  • (h) whether employers are associated employers; and

  • (i) what amount shall be refunded under subsections 96(4) to (10).

• Marginal note:Time limit

  (2) The Commission may request a ruling at any time, but a request by any other person must be made before the June 30 following the year to which the question relates.

• Marginal note:Ruling

  (3) The authorized officer shall make the ruling within a reasonable time after receiving the request.

• Marginal note:Presumption

  (4) Unless a ruling has been requested with respect to an insured person,

  • (a) an amount deducted from the remuneration of the person or paid by an employer as a premium for the person is deemed to have been deducted or paid in accordance with this Act; or

  • (b) an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act.

Marginal note:Determination of questions

90.1 If a question specified in section 90 arises in the consideration of a claim for benefits, a ruling must be made by an authorized officer of the Canada Revenue Agency, as set out in that section.