Marginal note: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
(a) the total benefits, other than special benefits and benefits under Part VII.1, paid to the claimant in the taxation year, and
(b) the amount by which the claimant’s income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings.
(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.
Marginal note:Excluded benefits
(3) Regular benefits paid for weeks beginning before June 30, 1996 shall not be taken into account when applying subsection (2).
Marginal note:Time for repayment
(4) A repayment must be made
(a) 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
(b) in any other case, on or before April 30 in the next year.
(5) For greater certainty, repayments under this section do not affect the determination under subsection (2) of regular benefits paid to a claimant.
(6) to (8) [Repealed, 2001, c. 5, s. 11]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.
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,
(a) 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;
(b) 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
(c) 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.
- Date modified: