48. (1) No benefit period shall be established for a person unless the person makes an initial claim for benefits in accordance with section 50 and the regulations and proves that the person is qualified to receive benefits.

(2) No benefit period shall be established unless the claimant supplies information in the form and manner directed by the Commission, giving the claimant’s employment circumstances and the circumstances pertaining to any interruption of earnings, and such other information as the Commission may require.

(3) On receiving an initial claim for benefits, the Commission shall decide whether the claimant is qualified to receive benefits and notify the claimant of its decision.

49. (1) A person is not entitled to receive benefits for a week of unemployment until the person makes a claim for benefits for that week in accordance with section 50 and the regulations and proves that

(a) the person meets the requirements for receiving benefits; and

(b) no circumstances or conditions exist that have the effect of disentitling or disqualifying the person from receiving benefits.

(2) The Commission shall give the benefit of the doubt to the claimant on the issue of whether any circumstances or conditions exist that have the effect of disqualifying the claimant under section 30 or disentitling the claimant under section 31, 32 or 33, if the evidence on each side of the issue is equally balanced.

(3) On receiving a claim for benefits, the Commission shall decide whether benefits are payable to the claimant for that week and notify the claimant of its decision.

50. (1) A claimant who fails to fulfil or comply with a condition or requirement under this section is not entitled to receive benefits for as long as the condition or requirement is not fulfilled or complied with.

(2) A claim for benefits shall be made in the manner directed at the office of the Commission that serves the area in which the claimant resides, or at such other place as is prescribed or directed by the Commission.

(3) A claim for benefits shall be made by completing a form supplied or approved by the Commission, in the manner set out in instructions of the Commission.

(4) A claim for benefits for a week of unemployment in a benefit period shall be made within the prescribed time.

(5) The Commission may at any time require a claimant to provide additional information about their claim for benefits.

(6) The Commission may require a claimant or group or class of claimants to be at a suitable place at a suitable time in order to make a claim for benefits in person or provide additional information about a claim.

(7) For the purpose of proving that a claimant is available for work, the Commission may require the claimant to register for employment at an agency administered by the Government of Canada or a provincial government and to report to the agency at such reasonable times as the Commission or agency directs.

(8) For the purpose of proving that a claimant is available for work and unable to obtain suitable employment, the Commission may require the claimant to prove that the claimant is making reasonable and customary efforts to obtain suitable employment.

(9) A claimant shall provide the mailing address of their normal place of residence, unless otherwise permitted by the Commission.

(10) The Commission may waive or vary any of the conditions and requirements of this section or the regulations whenever in its opinion the circumstances warrant the waiver or variation for the benefit of a claimant or a class or group of claimants.

51. If, in considering a claim for benefits, the Commission finds an indication from the documents relating to the claim that the loss of employment resulted from the claimant’s misconduct or that the claimant voluntarily left employment, the Commission shall

(a) give the claimant and the employer an opportunity to provide information as to the reasons for the loss of employment; and

(b) if the information is provided, take it into account in determining the claim.

52. (1) Notwithstanding section 120, but subject to subsection (5), the Commission may reconsider a claim for benefits within 36 months after the benefits have been paid or would have been payable.

(2) If the Commission decides that a person

(a) has received money by way of benefits for which the person was not qualified or to which the person was not entitled, or

(b) has not received money for which the person was qualified and to which the person was entitled,

the Commission shall calculate the amount of the money and notify the claimant of its decision and the decision is subject to appeal under section 114.

(3) If the Commission decides that a person has received money by way of benefits for which the person was not qualified or to which the person was not entitled,

(a) the amount calculated is repayable under section 43; and

(b) the day that the Commission notifies the person of the amount is, for the purposes of subsection 47(3), the day on which the liability arises.

(4) If the Commission decides that a person was qualified and entitled to receive money by way of benefits, and the money was not paid, the amount calculated is payable to the claimant.

(5) If, in the opinion of the Commission, a false or misleading statement or representation has been made in connection with a claim, the Commission has 72 months within which to reconsider the claim.

53. If the Commission is required to notify a person of a decision under this Part, it may have that person notified in such manner as it considers adequate.

54. The Commission may, with the approval of the Governor in Council, make regulations

(a) prescribing the conditions on which the requirement of serving a waiting period may be waived;

(b) defining and determining what is a working day or working week in any employment;

(c) prescribing the conditions and circumstances under which a claimant

(i) while self-employed or employed in employment that is not insurable employment, or

(ii) whose pattern of full-time employment differs from the normal and customary employment pattern of employed persons generally,

is to be considered to have worked or not worked a full working week;

(c.1) for determining the average number of weeks of regular benefits for the purposes of paragraph 7.1(6)(b);

(c.2) setting out circumstances for the purposes of paragraphs 10(5.1)(c) and 23.1(6)(c);

(d) defining and determining who are dependent children, prescribing low-income family eligibility criteria and determining the amount of family supplements for the purposes of section 16;

(d.1) determining for the purposes of subsection 19(3) the period for which benefits were claimed;

(e) providing for the deduction under section 19 of earnings and allowances mentioned in subsection 19(4);

(f) determining the amount to be deducted under subsection 20(2) from weekly benefits paid if the claimant normally works other than a five day week;

(f.1) [Not in force]

(f.2) prescribing classes of persons for the purposes of paragraph 23.1(1)(d);

(f.3) defining and determining what is care or support for the purposes of paragraph 23.1(2)(b);

(f.4) prescribing classes of medical practitioners for the purposes of subsection 23.1(3) and setting out the circumstances in which a certificate may be issued by them under subsection 23.1(2);

(f.5) prescribing a shorter period for the purposes of subsection 23.1(5) and prescribing a minimum number of weeks in relation to that shorter period for the purposes of subsection 12(4.3);

(f.6) prescribing requirements for the purposes of paragraph 23.1(7)(c);

(f.7) prescribing rules for the purposes of subsection 23.1(9);

(g) setting out the circumstances that constitute the commencement or termination of a stoppage of work for the purposes of section 36;

(g.1) for defining as a major contravention for the purposes of subsection 39(5) anything that constitutes an act mentioned in subsection 39(1) or (3) and for setting or calculating the amount or maximum amount of the penalty for the major contravention, up to a maximum of $25,000;

(h) providing for the making of claims by, and the payment of benefits to, any person or agency on behalf of deceased or incapacitated persons or persons with mental disabilities;

(i) imposing additional conditions and terms with respect to the payment and receipt of benefits and restricting the amount or period of benefits in relation to persons who by custom of their occupation, trade or industry or under their agreement with an employer are paid in whole or in part by the piece or on a basis other than time;

(j) prohibiting the payment of benefits, in whole or in part, and restricting the amount of benefits payable, in relation to persons or to groups or classes of persons who work or have worked for any part of a year in an industry or occupation in which, in the opinion of the Commission, there is a period that occurs annually, at regular or irregular intervals, during which no work is performed by a significant number of persons engaged in that industry or occupation, for any or all weeks in that period;

(k) for the ratification of amounts paid to persons while they are not entitled to them and for writing off those amounts and any penalties under section 38, 39 or 65.1 and amounts owing under section 43, 45, 46, 46.1 or 65 and any costs recovered against those persons;

(l) respecting the proof of fulfilment of the conditions and the absence of the disqualification from receiving or continuing to receive benefits, and for that purpose requiring the attendance of insured persons at such offices or places and at such times as may be required;

(m) prescribing the manner in which claims for benefits shall be made and the information to be provided with those claims;

(n) prescribing the procedure to be followed for the consideration and the examination of claims and questions to be considered by officers of the Commission and the way in which a question may be raised as to the continuation of benefits in the case of a person in receipt of benefits;

(o) respecting the payment of benefits during any period intervening between an application for the determination of a question or a claim for benefits and the final determination of the question or claim;

(p) prescribing the time and manner of paying benefits;

(q) requiring employers to provide information about any matter on which the fulfilment of conditions for the qualification and entitlement for receiving or continuing to receive benefits depends, prescribing the time and manner in which the information shall be provided and requiring the certification or affirmation of the information;

(r) providing the manner of ascertaining a claimant’s employment history if their employer has failed to provide a record of their employment on separation or the employer is not available or is unable to provide the necessary employment history because their records are destroyed or lost;

(s) defining and determining earnings for benefit purposes, determining the amount of those earnings and providing for the allocation of those earnings to weeks or other periods;

(t) establishing criteria for defining and determining what constitutes a supplemental unemployment benefit plan and providing for the making of those determinations, including the consideration of late applications, reconsidering determinations and appeals from determinations;

(u) defining and determining the circumstances in which and the time at which an interruption of earnings occurs;

(v) prescribing conditions under which benefits may be paid in advance;

(w) establishing regions appropriate for the purpose of applying this Part and Part VIII and delineating their boundaries based on geographical units established or used by Statistics Canada;

(x) determining the regional rates of unemployment produced by Statistics Canada or the averages of those rates that shall apply to a claimant for the purposes of this Part and Part VIII and incorporating in those rates an estimate of the rates for status Indians living on Indian reserves;

(y) prescribing the information and evidence to be provided by a claimant to prove

(i) inability to work because of illness, injury or quarantine, or

(ii) pregnancy or the expected date of confinement;

(z) for carrying out the purposes and provisions of section 14, including regulations

(i) respecting the circumstances under which, the criteria by which and the manner in which

(A) weeks are to be considered as weeks for which a claimant has insurable earnings during a rate calculation period, including the number of those weeks to be considered in that period, and

(B) amounts are to be considered as the insurable earnings for any week or number of weeks in that period, and

(ii) for allocating insurable earnings to a rate calculation period, for example by including them in that period or excluding them from that period;

(z.1) for allocating hours of insurable employment to a qualifying period, for example by including them in that period or excluding them from that period;

(z.2) prescribing

(i) the circumstances in which a claimant who leaves employment in accordance with an employer work-force reduction process that preserves the employment of coworkers may, notwithstanding section 30, be paid benefits, and

(ii) what constitutes an employer work-force reduction process for the purposes of the regulations;

(z.3) reducing the special benefits payable when allowances, money or other benefits are payable to a claimant under a plan other than one established under a provincial law; and

(z.4) prescribing anything that by section 2 or this Part is to be prescribed.

1996, c. 23, s. 54; 2003, c. 15, s. 20.

55. (1) The Commission may, with the approval of the Governor in Council, make regulations for establishing how many hours of insurable employment a person has, including regulations providing that persons whose earnings are not paid on an hourly basis are deemed to have hours of insurable employment as established in accordance with the regulations.

(2) If the Commission considers that it is not possible to apply the provisions of the regulations, it may authorize an alternative method of establishing how many hours of insurable employment a person has.

(3) The Commission may at any time alter the authorized method or rescind the authorization, subject to any conditions that it considers appropriate.

(4) The Commission may enter into agreements with employers or employees to provide for alternative methods of establishing how many hours of insurable employment persons have and the Commission may at any time rescind the agreements.

56. The purpose of this Part is to help maintain a sustainable employment insurance system through the establishment of employment benefits for insured participants and the maintenance of a national employment service.

57. (1) Employment benefits and support measures under this Part shall be established in accordance with the following guidelines:

(a) harmonization with provincial employment initiatives to ensure that there is no unnecessary overlap or duplication;

(b) reduction of dependency on unemployment benefits by helping individuals obtain or keep employment;

(c) co-operation and partnership with other governments, employers, community-based organizations and other interested organizations;

(d) flexibility to allow significant decisions about implementation to be made at a local level;

(d.1) availability of assistance under the benefits and measures in either official language where there is significant demand for that assistance in that language;

(e) commitment by persons receiving assistance under the benefits and measures to

(i) achieving the goals of the assistance,

(ii) taking primary responsibility for identifying their employment needs and locating services necessary to allow them to meet those needs, and

(iii) if appropriate, sharing the cost of the assistance; and

(f) implementation of the benefits and measures within a framework for evaluating their success in assisting persons to obtain or keep employment.

(2) To give effect to the purpose and guidelines of this Part, the Commission shall work in concert with the government of each province in which employment benefits and support measures are to be implemented in designing the benefits and measures, determining how they are to be implemented and establishing the framework for evaluating their success.

(3) The Commission shall invite the government of each province to enter into agreements for the purposes of subsection (2) or any other agreements authorized by this Part.

58. (1) In this Part, “insured participant” means an insured person who requests assistance under employment benefits and, when requesting the assistance, is an unemployed person

(a) for whom a benefit period is established or whose benefit period has ended within the previous 36 months; or

(b) for whom a benefit period has been established in the previous 60 months and who

(i) was paid special benefits under section 22 or 23 during the benefit period,

(ii) subsequently withdrew from active participation in the labour force to care for one or more of their new-born children or one or more children placed with them for the purpose of adoption, and

(iii) is seeking to re-enter the labour force.

(2) For the purposes of subsection (1), “benefit period” includes a benefit period established under the Unemployment Insurance Act and “special benefits” includes benefits under sections 18 and 20 of that Act.

59. The Commission may establish employment benefits to enable insured participants to obtain employment, including benefits to

(a) encourage employers to hire them;

(b) encourage them to accept employment by offering incentives such as temporary earnings supplements;

(c) help them start businesses or become self-employed;

(d) provide them with employment opportunities through which they can gain work experience to improve their long-term employment prospects; and

(e) help them obtain skills for employment, ranging from basic to advanced skills.

60. (1) The Commission shall maintain a national employment service to provide information on employment opportunities across Canada to help workers find suitable employment and help employers find suitable workers.

(2) The Commission shall

(a) collect information concerning employment for workers and workers seeking employment and, to the extent the Commission considers necessary, make the information available with a view to assisting workers to obtain employment for which they are suited and assisting employers to obtain workers most suitable to their needs; and

(b) ensure that in referring a worker seeking employment there will be no discrimination on a prohibited ground of discrimination within the meaning of the Canadian Human Rights Act or because of political affiliation, but nothing in this paragraph prohibits the national employment service from giving effect to

(i) any limitation, specification or preference based on a bona fide occupational requirement, or

(ii) any special program, plan or arrangement mentioned in section 16 of the Canadian Human Rights Act.

(3) The Commission may, with the approval of the Governor in Council, make regulations for the purposes of subsections (1) and (2).

(4) In support of the national employment service, the Commission may establish support measures to support

(a) organizations that provide employment assistance services to unemployed persons;

(b) employers, employee or employer associations, community groups and communities in developing and implementing strategies for dealing with labour force adjustments and meeting human resource requirements; and

(c) research and innovative projects to identify better ways of helping persons prepare for, return to or keep employment and be productive participants in the labour force.

(5) Support measures established under paragraph (4)(b) shall not

(a) provide assistance for employed persons unless they are facing a loss of their employment; or

(b) provide direct federal government assistance for the provision of labour market training without the agreement of the government of the province in which the assistance is provided.

61. (1) For the purpose of implementing employment benefits and support measures, the Commission may, in accordance with terms and conditions approved by the Treasury Board, provide financial assistance in the form of

(a) grants or contributions;

(b) loans, loan guarantees or suretyships;

(c) payments for any service provided at the request of the Commission; and

(d) vouchers to be exchanged for services and payments for the provision of the services.

(2) The Commission may not provide any financial assistance in a province in support of employment benefits mentioned in paragraph 59(e) without the agreement of the government of the province.

(3) Payments under paragraph (1)(c) include the following transitional payments, which may not be made under this section more than three years after it comes into force:

(a) payments to a public or private educational institution for providing a course or program of instruction or training at the request of the Commission under employment benefits authorized by paragraph 59(e); and

(b) payments to a province in respect of the course or program if it is provided by a public educational institution and there is an agreement between the government of the province and the Commission to remunerate the province for all or part of the cost of providing the course or program.

1996, c. 23, s. 61; 2001, c. 4, s. 75(E).

62. The Commission may, with the approval of the Minister, enter into an agreement or arrangement for the administration of employment benefits or support measures on its behalf by a department, board or agency of the Government of Canada, another government or government agency in Canada or any other public or private organization.

63. The Commission may, with the approval of the Minister, enter into an agreement with a government or government agency in Canada or any other public or private organization to provide for the payment of contributions for all or a portion of

(a) any costs of benefits or measures provided by the government, government agency or organization that are similar to employment benefits or support measures under this Part and are consistent with the purpose and guidelines of this Part; and

(b) any administration costs that the government, government agency or organization incurs in providing the benefits or measures.

64. A decision of the Commission made in relation to employment benefits or support measures, other than a decision under section 65.1, is not subject to appeal under section 114 or 115.

65. A person is liable to repay the following amounts paid under section 61:

(a) principal and interest on a loan to the person;

(b) an amount paid on a guarantee or suretyship of a loan made to the person; and

(c) an amount paid to the person to which the person is not entitled.

1996, c. 23, s. 65; 2001, c. 4, s. 76(E).

65.1 (1) The Commission may impose on a person to whom financial assistance has been provided under section 61 a penalty for each of the following acts or omissions if the Commission becomes aware of facts that in its opinion establish that the person has

(a) in relation to an application or request for the assistance,

(i) made a representation that the person knew was false or misleading, or

(ii) made a declaration that the person knew was false or misleading because of the non-disclosure of facts; or

(b) without good cause failed to attend, carry out or complete the course, program or activity for which the assistance was provided or was expelled from it.

(2) The Commission may set the amount of the penalty for each act or omission at not more than the amount of the financial assistance that was provided.

(3) The penalty shall not be imposed if

(a) a prosecution for the act or omission has been initiated against the person; or

(b) 36 months have passed since the day on which the act or omission occurred.

(4) The Commission may rescind the imposition of the penalty, or reduce the penalty, on the presentation of new facts or on being satisfied that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact.

1996, c. 23, s. 65.1; 1999, c. 31, s. 78(F).

65.2 (1) Amounts repayable under section 65 and penalties under section 65.1 are debts due to Her Majesty and are recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.

(2) If an amount becomes payable to the person under section 61, the amount of their indebtedness to Her Majesty may be recovered out of the amount payable.

(3) No amount due under this section may be recovered more than 72 months after the day on which the liability arose.

65.3 (1) The chief actuary referred to in section 28 of the Department of Human Resources and Skills Development Act shall determine the premium rate for a year that, in the chief actuary’s opinion, based on the information provided by the Minister of Finance under section 66.2 and taking into account any regulations made under section 69, should generate just enough premium revenue during that year to cover the payments that will be made under subsection 77(1) during that year.

(2) If the Minister has announced, on or before October 14 of the previous year, any changes to payments to be made under paragraph 77(1)(a), (b) or (c) for a year, the chief actuary shall, at the request of the Minister, take into account those changes and make another determination of the premium rate that, in the chief actuary’s opinion, based on the information provided by the Minister of Finance under section 66.2 and taking into account any regulations made under section 69, should generate just enough premium revenue during that year to cover the payments that would be made under subsection 77(1) during that year if the changes were to commence on the date specified by the Minister.

(3) The chief actuary shall provide to the Commission a report setting out the premium rate determined under subsection (1) or (2) for a year, on or before October 14 of the previous year, and the Commission shall, as soon as possible after receiving the report, make it available to the public.

2005, c. 30, ss. 126, 129.

66. (1) Subject to subsection (2) and sections 66.1 and 66.3, the Commission shall set the premium rate for a year, taking into account

(a) the principle that the premium rate should generate just enough premium revenue during that year to cover the payments that will be made under subsection 77(1) during that year, based on the information provided by the Minister of Finance under section 66.2, taking into account any regulations made under section 69, and considering any changes to payments made under subsection 77(1) that have been announced by the Minister;

(b) the report of the chief actuary to the Commission for that year; and

(c) any public input.

(2) The premium rate for a year may not be increased or decreased by more than fifteen one-hundredths of one per cent (0.15%) relative to the premium rate for the previous year.

(3) The Commission shall set the premium rate for a year on or before November 14 in the previous year.

1996, c. 23, s. 66; 2005, c. 30, s. 126.

66.1 For 2006 and 2007, the premium rate in each year may not be greater than 1.95%.

2001, c. 5, s. 9; 2005, c. 30, s. 126.

66.2 The Minister of Finance shall, on or before September 30 of a year, provide to the chief actuary and the Commission the most current forecast values of the economic variables that are relevant to the determination, under section 65.3 or under subsection 66(1), as the case may be, of a premium rate for the following year.

2003, c. 15, s. 21; 2005, c. 30, s. 126.

66.3 Subject to subsection 66(2) and section 66.1, on the joint recommendation of the Minister and the Minister of Finance, the Governor in Council may, on or before November 30 in a year, substitute a premium rate for the following year that is different from the one set by the Commission under subsection 66(1), if the Governor in Council considers it to be in the public interest.

2004, c. 22, s. 25; 2005, c. 30, s. 126.

66.4 If the calculation of a premium rate under section 65.3, 66 or 66.3 results in a rate that includes a fraction of one per cent, the resulting percentage is to be rounded to the nearest one-hundredth of one per cent or, if the resulting percentage is equidistant from two one-hundredths of one percent, to the higher of them.

2005, c. 30, s. 126.

66.5 The Statutory Instruments Act does not apply in respect of a premium rate set under section 66 or 66.3 or the premiums determined under sections 67 and 68. However, the premium rates must, as soon as possible, be published by the Commission in Part I of the Canada Gazette.

2005, c. 30, s. 126.

66.6 For greater certainty, the User Fees Act does not apply in respect of the premium rate set under section 66 or 66.3 or the premiums determined under sections 67 and 68.

2005, c. 30, s. 126.

67. Subject to section 70, a person employed in insurable employment shall pay, by deduction as provided in subsection 82(1), a premium equal to their insurable earnings multiplied by the premium rate set under section 66 or 66.3, as the case may be.

1996, c. 23, s. 67; 2001, c. 5, s. 10; 2003, c. 15, s. 21; 2004, c. 22, s. 26; 2005, c. 30, s. 126.

68. Subject to sections 69 and 70, an employer shall pay a premium equal to 1.4 times the employees’ premiums that the employer is required to deduct under subsection 82(1).

69. (1) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s premium where

(a) the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care or compassionate care under a plan that covers insured persons employed by the employer, other than one established under provincial law, would have the effect of reducing the special benefits payable to the insured persons; and

(b) the insured persons will benefit from the reduction of the employer’s premium in an amount at least equal to 5/12 of the reduction.

(2) The Commission shall, with the approval of the Governor in Council, make regulations to provide a system for reducing the employer’s and employee’s premiums when the payment of any allowances, money or other benefits because of illness, injury, quarantine, pregnancy, child care or compassionate care under a provincial law to insured persons would have the effect of reducing or eliminating the special benefits payable to those insured persons.

(3) The regulations may include provisions

(a) prescribing the manner and time for making an application for a premium reduction;

(b) prescribing the standards that must be met by a plan to qualify for a premium reduction and the time during which the plan must be in effect;

(c) prescribing the method for determining the amount of reduction for plans that meet the prescribed standards and the use to be made of actuarial calculations and estimates;

(d) prescribing the manner in which insured persons are to benefit from the premium reduction;

(e) providing for the making of decisions relating to premium reduction and appeals in cases of dispute;

(f) prescribing how the insured earnings of insured persons will be reported by employers to the Canada Revenue Agency; and

(g) generally, providing for any other matters necessary for carrying out the purposes and provisions of subsections (1) and (2).

(4) If an application for an employer’s premium reduction is made within 36 months after the time prescribed for making it, the Commission may, subject to prescribed conditions, regard the application as having been made at the prescribed time if the applicant shows that there was good cause for the delay throughout the period beginning at the prescribed time and ending on the day when the application was made.

(5) The Commission may reconsider any decision relating to an employer’s premium reduction within 36 months after the date of the decision and any new decision that it makes shall apply in place of the reconsidered decision.

(6) The reference to the payment of allowances, money or other benefits because of compassionate care in subsections (1) and (2) means the payment of allowances, money or other benefits for the same or substantially the same reasons for which benefits are payable under section 23.1.

1996, c. 23, s. 69; 1999, c. 17, s. 135; 2003, c. 15, s. 22; 2005, c. 38, s. 138.

70. If insurable earnings are paid to a person after the end of the year in which their insurable employment occurred, the insurable employment is, for the purposes of determining insurable earnings and premiums payable, deemed to have occurred in the year in which the insurable earnings are paid.

71. There shall be established in the accounts of Canada an account to be known as the Employment Insurance Account.

72. There shall be paid into the Consolidated Revenue Fund

(a) all amounts received under Parts I and III to IX, as or on account of premiums, fines, penalties, interest, repayment of overpaid benefits and benefit repayment;

(b) all amounts collected by the Commission for services rendered to other government departments or agencies or to the public; and

(c) all amounts received on account of principal or interest on loans made by the Commission under Part II or as repayment of overpayments made by the Commission under that Part.

73. There shall be credited to the Employment Insurance Account and charged to the Consolidated Revenue Fund

(a) an amount in each year equal to the amount receivable as or on account of premiums payable for that year under this Act;

(b) any other amounts provided out of the Consolidated Revenue Fund appropriated by Parliament for any purpose related to employment insurance and administered by the Commission; and

(c) an amount equal to all benefit repayments receivable under Part VII.

74. There shall be credited to the Employment Insurance Account and charged to the Consolidated Revenue Fund an amount equal to the premiums required to be paid by Her Majesty in right of Canada as employer’s premiums for persons employed in insurable employment by Her Majesty in right of Canada.

75. There shall be credited to the Employment Insurance Account all amounts paid into the Consolidated Revenue Fund that are

(a) received as or on account of penalties imposed under section 38, 39 or 65.1 and repayments of overpaid benefits, except interest and penalties on benefit repayment;

(b) collected by the Commission for services rendered to other government departments or agencies or to the public;

(c) received on account of principal or interest on loans made by the Commission under Part II;

(d) received as repayments of overpayments by the Commission under section 61 for employment benefits and support measures authorized by Part II;

(e) received as repayments of overpayments by the Commission under agreements entered into under section 63; or

(f) received as interest under section 80.1.

76. The Minister of Finance may authorize the payment of interest on the balance in the Employment Insurance Account in accordance with such terms and conditions and at such rates as the Minister of Finance may establish and the interest shall be credited to the Employment Insurance Account and charged to the Consolidated Revenue Fund.

77. (1) There shall be paid out of the Consolidated Revenue Fund and charged to the Employment Insurance Account

(a) all amounts paid as or on account of benefits under this Act;

(b) all amounts paid under section 61 for employment benefits and support measures authorized by Part II;

(c) all amounts paid under paragraph 63(a); and

(d) the costs of administering this Act, including administration fees or costs paid under section 62 or paragraph 63(b).

(2) Notwithstanding the Financial Administration Act, amounts mentioned in paragraph (1)(a) shall be paid by special warrants drawn on the Receiver General and issued by the Commission by electronic means or bearing the printed signature of the Chairperson and Vice-Chairperson of the Commission, and amounts mentioned in paragraphs (1)(b) and (c) may be paid by the special warrants.

(3) The special warrants are negotiable without charge at any financial institution in Canada.

1996, c. 23, ss. 77, 189(E); 1999, c. 31, s. 79(E).

78. The total amount that may be paid out by the Commission under section 61 and paragraph 63(a) and charged to the Employment Insurance Account under this Part in a fiscal year must not exceed 0.8% of the insurable earnings of all insured persons from which the prescribed amount is deducted under subsection 82(1) in that year as or on account of employee’s premiums, as estimated by the Commission and set out in the Main Estimates tabled in Parliament.

79. The Minister shall, with the concurrence of the Minister of Finance,

(a) submit to the Treasury Board for approval a plan for each fiscal year estimating the amounts to be paid for that year under Part II; and

(b) have the plan included in the Main Estimates tabled in Parliament for the fiscal year.

80. (1) If the amount standing to the credit of the Employment Insurance Account is not sufficient for the payment of amounts authorized to be charged to that Account, the Minister of Finance, when requested by the Commission, may authorize the advance to the Account from the Consolidated Revenue Fund of an amount sufficient to make the payment.

(2) The advance shall be credited to the Employment Insurance Account and be repaid in such manner and on such terms and conditions as the Minister of Finance may establish.

(3) The repayment of the amount advanced and the interest on it, if any, shall be charged to the Employment Insurance Account.

80.1 (1) The Commission may, with the approval of the Governor in Council, make regulations respecting the payment of interest on amounts owing to Her Majesty under this Act, other than Parts IV and VII, including regulations prescribing

(a) rates of interest, or the manner of calculating rates of interest, payable;

(b) terms and conditions for the imposition and payment of interest; and

(c) terms and conditions under which the Commission may waive, reduce or write off the interest payable.

(2) Interest payable under this section is a debt due to Her Majesty and may be recovered in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act, including the manner in which an amount owing under Part I may be recovered under subsection 47(2) or section 126.

(3) No interest due under this section may be recovered more than 72 months after the day on which the liability to pay it arose.

(4) Section 155.1 of the Financial Administration Act does not apply in relation to amounts owing to Her Majesty under this Act, other than Parts IV and VII.