Certain Emergency Response Benefits Remission Order (SI/2022-32)

Marginal note:Remission — Canada emergency response benefit

• 1 (1) Remission of the amount determined under subsection (2) is granted to any person who meets the following conditions:

  • (a) the person received an income support payment under the Canada Emergency Response Benefit Act for a four-week period in which they were not eligible for the payment, and the person has repaid or is to repay the payment under subsection 12(1) of that Act;

  • (b) for that four-week period, the person would have been eligible for a Canada emergency student benefit under the Canada Emergency Student Benefit Act if they had not received the income support payment for that period;

  • (c) the person did not receive a Canada emergency student benefit for that period;

  • (d) the person applied for the income support payment for that period not later than September 30, 2020;

  • (e) the person files with the Minister of National Revenue, not later than December 31, 2022, a return of income under the Income Tax Act in respect of each of the 2019 and 2020 taxation years; and

  • (f) the person applies for the remission in the form and manner specified by the Minister of Employment and Social Development.

• Marginal note:Amount remitted

  (2) Subject to section 3, the amount to be remitted is equivalent to the amount of the income support payment received by the person for the four-week period referred to in paragraph (1)(a).

Marginal note:Remission — employment insurance emergency response benefit

• 2 (1) Remission of the amount determined under subsection (2) is granted to any person who meets the following conditions:

  • (a) the person received an employment insurance emergency response benefit under the Employment Insurance Act for a two-week period in which they were not eligible for the benefit and, under section 43 of that Act, the person has repaid or is to repay the benefit or, under section 44 of that Act, has returned or is to return the benefit;

  • (b) during a four-week period that includes at least one of the weeks in the two-week period referred to in paragraph (a), the person would have been eligible for a Canada emergency student benefit under the Canada Emergency Student Benefit Act if they had not received an employment insurance emergency response benefit for any week in that four-week period;

  • (c) the person did not receive a Canada emergency student benefit for that four-week period;

  • (d) the person applied for an employment insurance emergency response benefit for the two-week period referred to in paragraph (a) not later than September 30, 2020;

  • (e) the person files with the Minister of National Revenue, not later than December 31, 2022, a return of income under the Income Tax Act in respect of each of the 2019 and 2020 taxation years; and

  • (f) the person applies for the remission in the form and manner specified by the Canada Employment Insurance Commission.

• Marginal note:Amount remitted

  (2) Subject to section 3, the amount to be remitted is equivalent to the amount of the employment insurance emergency response benefit that the person has repaid, is to repay, has returned or is to return for the weeks included in a four-week period referred to in paragraph (1)(b).

Marginal note:Maximum amount

3 The amount to be remitted to a person for a four-week period referred to in paragraph 1(1)(b) or 2(1)(b) must not exceed the amount of the Canada emergency student benefit that the person would have received for that period if they had applied for that benefit under section 5 of the Canada Emergency Student Benefit Act and had not received any income support payment or employment insurance emergency response benefit for any part of that period.

Marginal note:Coming into force

4 This Order comes into force on the day on which it is made.