Employment Insurance Regulations

67 (1) A plan that meets the requirements of section 63, 64, 65 or 66 shall be evidenced by a formal written commitment, including one or a combination of any of the following:

• (a) a union or association agreement;

• (b) an industry-wide plan;

• (c) a private carrier insurance policy;

• (d) an undertaking contained in an employees' handbook;

• (e) a board of directors' resolution that has been implemented;

• (f) an undertaking contained in a personnel policy bulletin; or

• (g) a memorandum or other document addressed to employees by their employer.

(2) Subject to section 70, where a plan referred to in section 63, 64, 65 or 66 becomes a qualifying plan or ceases to be a qualifying plan under subsection (4) at any time during the year for which a reduction of the employer's premium is made under subsection 62(1), the reduction shall apply to the number of months in the year during which the plan is a qualifying plan.

(3) A plan is a qualifying plan when it satisfies all the requirements of subsection (1) and section 63 or 64 or, subject to subsection (5), section 65 or 66.

(4) For the purpose of determining when a plan becomes or ceases to be a qualifying plan under this Part, where the plan becomes or ceases to be a qualifying plan

• (a) on or before the 15th day of a month, it shall be considered to have done so on the first day of that month; and

• (b) after the 15th day of a month, it shall be considered to have done so on the first day of the following month.

(5) A plan referred to in section 65 or 66 is considered to be a qualifying plan as of the date an application is made for a reduction of the employer's premium or the date it becomes a qualifying plan under subsection (4), whichever is later, if, on that date, each insured person covered by the plan is credited

• (a) in the case of a plan referred to in section 65, with a number of days of paid sick leave equal to 72 minus the maximum number of days that could have been accumulated by the insured person since its commencement or during the six years preceding that date, whichever is the shorter period; and

• (b) in the case of a plan referred to in section 66, with a number of days of paid sick leave equal to 120 minus the maximum number of days that could have been accumulated by the insured person since its commencement or during the six years preceding that date, whichever is the shorter period.