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

Marginal note:Estimate of benefit repayment

147. Every claimant or other person required by section 146 to file a return shall, in the return, estimate the amount of benefit repayment payable by them.

Marginal note:Responsible Minister

148. The Minister shall administer and enforce the provisions of this Part.

Marginal note:Application of Income Tax Act provisions

149. For the purposes of this Part, subsections 150(2) and (3), section 152 (except subsections 152(1.1) to (1.3) and (6)), section 158, subsections 159(1) to (3), sections 160 (except paragraph 160(1)(d)) and 160.1, subsections 161(1) and (11), sections 162 to 167, Division J of Part I, sections 220 to 226, subsection 227(10), sections 229, 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply, with such modifications as the circumstances require, except that, in the application of those provisions,

• (a) “Act” shall be read as "Part VII of the Employment Insurance Act";

• (b) “person” and “taxpayer” shall be read as “claimant”;

• (c) “tax” and “taxes” shall be read as “benefit repayment”;

• (d) “under this Part” shall be read as "under Part VII of the Employment Insurance Act"; and

• (e) paragraph 163(2)(a) of the Income Tax Act shall be read as follows:

  • "(a) the benefit repayment payable by him for the year as determined under section 145 of the Employment Insurance Act;".

Marginal note:Debts due Her Majesty

150. All benefit repayments, interest, penalties and other amounts payable by a claimant under this Part and under the provisions of the Income Tax Act as they apply for the purposes of this Part are debts due to Her Majesty and recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by the Income Tax Act.

Marginal note:Communication of information

• 151. (1) Notwithstanding subsection 241(1) of the Income Tax Act, the Minister may communicate, or allow to be communicated, to the Commission, or a person authorized by the Commission, such information obtained under that Act as is necessary for the administration and enforcement of this Part and section 43 of this Act.

• Marginal note:Authorized person

  (2) In relation to any information obtained under subsection (1), a person authorized by the Commission is an official or authorized person within the meaning of subsection 241(10) of the Income Tax Act and is subject to subsections 239(2.2) and 241(1) and (2) of that Act.