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FINANCIAL ADMINISTRATION ACTUnemployment Insurance Premiums (Spousal Employment) Remission OrderOrder Respecting the Remission of Unemployment Insurance Premiums Paid in Respect of Employment by a SpouseP.C.1992-945  19925

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His Excellency the Governor General in Council, considering that the collection of certain unemployment insurance premiums is unjust, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to subsection 23(2.1)* of the Financial Administration Act, is pleased hereby to make the annexed Order respecting the remission of unemployment insurance premiums paid in respect of employment by a spouse.*S.C. 1991, c. 24, s. 7(2)Short Title

1This Order may be cited as the Unemployment Insurance Premiums (Spousal Employment) Remission Order.

Interpretation

2In this Order,Act means the Unemployment Insurance Act; (Loi)employee’s premium has the same meaning as in the Act; (cotisation ouvrière)employer’s premium has the same meaning as in the Act; (cotisation patronale)Minister means the Minister of National Revenue; (ministre)spousal employment means the employment of an individual by an employer who is(a)the individual’s spouse, or(b)a corporation, where more than forty per cent of the voting shares of the corporation are controlled by the individual’s spouse individually or jointly with the individual. (emploi)

Remission

3Subject to section 5, remission is hereby granted to an individual of an amount equal to the employee’s premium paid by that individual under the Act in respect of spousal employment during the period beginning on March 1, 1978 and ending on August 15, 1988.

4Subject to section 5, remission is hereby granted to an employer of an amount equal to the employer’s premium paid by the employer under the Act in respect of spousal employment during the period beginning on March 1, 1978 and ending on August 15, 1988.

5A person shall not receive a remission under section 3 or 4 in respect of an amount that the person received under the Act(a)as a refund of an employee’s premium;(b)as a refund of an employer’s premium; or(c)as a benefit.