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Employment Insurance Act - Part IV - Insurable Earnings and Collection of Premiums

Current Version of the Employment Insurance Act

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INSURABLE EARNINGS AND COLLECTION OF PREMIUMS

Rulings and Appeals

 
Request for ruling 90.  (1) An employer, an employee, a person claiming to be an employer or an employee or the Commission may request an officer of the Canada Revenue Agency authorized by the Minister to make a ruling on any of the following questions:

(a) whether an employment is insurable;

(b) how long an insurable employment lasts, including the dates on which it begins and ends;

(c) what is the amount of any insurable earnings;

(d) how many hours an insured person has had in insurable employment;

(e) whether a premium is payable;

(f) what is the amount of a premium payable;

(g) who is the employer of an insured person;

(h) whether employers are associated employers; and

(i) what amount shall be refunded under subsections 96(4) to (10).
Time limit (2) The Commission may request a ruling at any time, but a request by any other person must be made before the June 30 following the year to which the question relates.
Ruling (3) The authorized officer shall make the ruling within a reasonable time after receiving the request.
Presumption (4) Unless a ruling has been requested with respect to an insured person,
(a) an amount deducted from the remuneration of the person or paid by an employer as a premium for the person is deemed to have been deducted or paid in accordance with this Act; or

(b) an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act.
1996, c. 23, s. 90; 1999,c. 17, s. 135,1999, c. 31, s. 80; 2006, c. 38, s. 138.
Appeal of rulings 91. An appeal to the Minister from a ruling may be made by the Commission at any time and by any other person concerned within 90 days after the person is notified of the ruling.
Appeal of assessments 92. An employer who has been assessed under section 85 may appeal to the Minister for a reconsideration of the assessment, either as to whether an amount should be assessed as payable or as to the amount assessed, within 90 days after being notified of the assessment.
Notification of appeal

93. (1) The Minister shall notify any person who may be affected by an appeal of the Minister's intention to decide the appeal, including the Commission in the case of an appeal of a ruling, and shall give them an opportunity to provide information and to make representations to protect their interests, as the circumstances require.
Where appeal to be sent (2) An appeal shall be addressed to the Assistant Director of Appeals in a Tax Services Office of the Canada Revenue Agency and delivered or mailed to that office.
Decision (3) The Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision.
Notification (4) If the Minister is required to notify a person who may be or is affected by an appeal, the Minister may have the person notified in such manner as the Minister considers adequate.

1996, c. 23, s. 93; 1999,c. 17, s. 135; 2006, c. 38, s. 138.
Minister's authority not restricted 94. Nothing in sections 90 to 93 restricts the authority of the Minister to make a decision under this Part or Part VII on the Minister's own initiative or to make an assessment after the date mentioned in subsection 90(2).
 
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