Employment Insurance Regulations

76.28 (1) If a province that has a provincial plan has paid or is required to pay to the Receiver General a premium adjustment that corresponds to the amount of employee’s premiums deducted in respect of an employee under that plan, that amount shall be taken into account as though the amount of the premium adjustment had been paid on account of the employee’s premiums under the Act for the purpose of determining whether there has been an overpayment by the employee for the purposes of Part IV of the Act.

(2) Where a premium adjustment referred to in subsection 76.26(1) has been paid or is required to be paid to a province that has a provincial plan, the amount of that premium adjustment shall not be taken into account for the purposes of Part IV of the Act.