81. In this Part,

"authorized person" means a person authorized by the Minister for the purposes of this Part;

"judge" means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court;

"Minister" means the Minister of National Revenue.

Payment of Premiums

     82. (1) Every employer paying remuneration to a person they employ in insurable employment shall

(a) deduct the prescribed amount from the remuneration as or on account of the employee's premium payable by that insured person under section 67 for any period for which the remuneration is paid; and

(b) remit the amount, together with the employer's premium payable by the employer under section 68 for that period, to the Receiver General at the prescribed time and in the prescribed manner.

     (2) The employer shall not make any deduction as or on account of the person's premium for a year if in that year the insurable earnings paid by the employer to the person have reached the maximum yearly insurable earnings.

     (3) If the employer is a prescribed person at the prescribed time, the remittance shall be made to the account of the Receiver General at a financial institution, within the meaning that would be assigned by the definition "financial institution" in subsection 190(1) of the Income Tax Act if it were read without reference to paragraphs (d) and (e) of that subsection.

     (4) Subject to subsection (5), an employer who fails to deduct and remit an amount from the remuneration of an insured person as and when required under subsection (1) is liable to pay to Her Majesty the whole amount that should have been deducted and remitted from the time it should have been deducted.

     (5) An employer is not liable for failing to make a deduction from the remuneration of an insured person or for any amount that should have been deducted if

(a) the employer is informed in writing in a ruling under section 90 that the employer is not required to make the deduction,

(b) the ruling is not based on information provided by the employer to the Minister that was incorrect in a material particular, and

(c) it is subsequently decided under section 91 or 103 that the deduction should have been made,

but once the decision under section 91 or 103 is communicated to the employer, the employer is liable without interest or penalties under this Act to pay the premium required to be paid by the employer with respect to the insured person.

     (6) An employer who fails to deduct the employee's premium as required by subsection (1) from a payment of remuneration to an insured person may deduct an amount equal to it from any subsequent payment of remuneration made to the insured person within 12 months after making the payment from which the deduction was required, but the employer may not deduct, in addition to the premium required by subsection (1), more than one other such premium that the employer previously failed to deduct.

     (7) If an amount has been deducted under subsection (1), it is deemed for all purposes to have been received at that time by the insured person to whom the remuneration was payable.

     (8) If an employer has failed to remit to the Receiver General an amount that the employer was required to remit at the time when it was required, the employer shall pay to the Receiver General interest on that amount at the prescribed rate computed from the day on which the employer was so required to remit the amount to the day of remittance of the amount to the Receiver General.

     (9) Every employer who in a year fails to remit to the Receiver General an amount that the employer is required to remit at the time when it is required is liable to a penalty of

(a) 10% of the amount; or

(b) 20% of the amount if at the time of the failure a penalty under this subsection was payable by the employer for an amount that the employer was required to remit during the year and the failure was made knowingly or under circumstances amounting to gross negligence.

     83. (1) If an employer who fails to deduct or remit an amount as and when required under subsection 82(1) is a corporation, the persons who were the directors of the corporation at the time when the failure occurred are jointly and severally liable, together with the corporation, to pay Her Majesty that amount and any related interest or penalties.

     (2) Subsections 227.1(2) to (7) of the Income Tax Act apply, with such modifications as the circumstances require, to a director of the corporation.

     (3) The provisions of this Part respecting the assessment of an employer for an amount payable under this Act and respecting the rights and obligations of an employer so assessed apply to a director of the corporation in respect of an amount payable by the director under subsection (1) in the same manner and to the same extent as if the director were the employer mentioned in those provisions.

     84. Despite any contract to the contrary, an employer is not entitled to recover from an insured person the employer's premium payable by the employer either by withholding the amount of the premium from the person's wages or otherwise.

     85. (1) The Minister may assess an employer for an amount payable by the employer under this Act, or may reassess the employer or make such additional assessments as the circumstances require, and the expression "assessment" when used in this Act with reference to any action so taken by the Minister under this section includes a reassessment or an additional assessment.

     (2) After assessing an employer for an amount payable under this Act, the Minister shall send the employer a notice of assessment, and when the notice is sent the assessment is valid and binding subject to being vacated or varied on appeal under this Act, and the employer is liable to pay the amount to Her Majesty without delay.

     (3) No assessment, reassessment or additional assessment of an amount payable by an employer under this Act may be made by the Minister under this section after three years have elapsed after the end of the year in which any premium in relation to which that amount is payable should have been paid, unless the employer has made a misrepresentation or committed fraud in filing a return or in supplying information about the return under this Part.

     (4) The day of mailing of a notice of assessment described in subsection (2) is, in the absence of any evidence to the contrary, deemed to be the day appearing from the notice to be the date of the notice unless called into question by the Minister or by a person acting for the Minister or for Her Majesty.

     86. (1) All premiums, interest, penalties and other amounts payable by an employer under this Act 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 for by this Act.

     (2) If an employer has deducted an amount from the remuneration of an insured person as or on account of any employee's premium required to be made by the insured person, but has not remitted the amount to the Receiver General,

(a) the employer is deemed to hold the amount so deducted in trust, separate and apart from the employer's own money, for Her Majesty and for payment to Her Majesty in the manner and at the time provided under this Act; and

(b) Her Majesty has a lien and charge on the property and assets of the employer, whether or not the employer has kept the amount separate and apart or is in receivership, bankruptcy or liquidation or has made an assignment.

     (3) Before distributing any property over which a responsible representative has control in that capacity, the responsible representative shall obtain a certificate from the Minister certifying the payment, or acceptance by the Minister of security for payment, of all amounts

(a) for which an employer is liable under this Act up to and including the date of distribution; and

(b) for the payment of which the responsible representative is or can reasonably be expected to become liable in that capacity.

     (4) If the responsible representative distributes to one or more persons property over which the responsible representative has control in that capacity, without obtaining the certificate, the responsible representative is personally liable for the payment of the amounts to the extent of the value of the property distributed and the Minister may assess the responsible representative for the amounts in the same manner and with the same effect as an assessment made under section 85.

     (5) If the Minister considers it advisable in a particular case, the Minister may accept security for payment of premiums by way of mortgage, hypothec or other charge of any kind whatever on property of the employer or any other person or by way of guarantee from other persons.

     (6) If an employer has become bankrupt, the trustee in bankruptcy is deemed to be the agent of the bankrupt for the purposes of this Act.

     (7) For the purposes of this section, "responsible representative" means a person, other than a trustee in bankruptcy, who is an assignee, liquidator, receiver, receiver-manager, administrator, executor, liquidator of the succession or any other like person administering, winding up, controlling or otherwise dealing with a property, business or estate of another person.

     87. (1) An employer paying remuneration to a person they employ in insurable employment shall keep records and books of account at the employer's place of business or residence in Canada, or at such other place as may be designated by the Minister, in such form and containing such information, including the Social Insurance Number of each insured person, as will enable the determination of any premiums payable under this Act or any premiums or other amounts that should have been deducted or paid.

     (2) If the employer has failed to keep adequate records and books of account, the Minister may require the employer to keep such records and books of account as the Minister may specify, and the employer shall keep the required records and books of account.

     (3) The employer shall retain the records and books of account and every account and voucher necessary to verify the information contained in them for six years after the year for which they are kept, or until written permission for their prior disposal is given by the Minister.

     (4) If the employer or one of their employees is subject to a ruling under section 90 or has made an appeal to the Minister under section 91, the employer shall retain every record, book of account, account and voucher necessary for dealing with the ruling or the appeal until the ruling is made or the appeal is disposed of and any further appeal is disposed of or the time for filing a further appeal has expired.

     88. (1) An authorized person may, at any reasonable time, for any purpose relating to the administration or enforcement of this Act, inspect, audit or examine any document that relates or may relate to the information that is or should be contained in the records or books of account or to the amount of any premium payable under this Act and, for those purposes, the authorized person may

(a) subject to subsection (2), enter any premises or place where any records or books of account are or should be kept; and

(b) require the owner, occupant or person in charge of the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner, occupant or person in charge to attend at the premises or place with the authorized person.

     (2) If the premises or place is a dwelling-house, an authorized person may only enter with the consent of the occupant or under the authority of a warrant issued under subsection (3).

     (3) If, on ex parte application by the Minister, a judge is satisfied by information on oath that

(a) there are reasonable grounds for believing that a dwelling-house is a premises or place mentioned in subsection (1),

(b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, and

(c) entry into the dwelling-house has been refused or there are reasonable grounds for believing that entry will be refused,

the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as may be specified in the warrant.

     (4) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, the judge may

(a) order the occupant of the dwelling-house to provide an authorized person with reasonable access to any document that is or should be kept in the dwelling-house, and

(b) make such other order as is appropriate in the circumstances to carry out the purposes of this Act,

to the extent that access has been or may be expected to be refused and that the document is or may be expected to be kept in the dwelling-house.

     (5) Notwithstanding any other provision of this Act, but subject to subsection (6), the Minister may for any purpose relating to the administration or enforcement of this Part, by notice served personally or by confirmed delivery service, require that any person provide, within such reasonable time as is stated in the notice,

(a) any information or additional information, including any information return or supplementary return; or

(b) any document.

     (6) The Minister shall not impose on any person, in this section referred to as a "third party", a requirement under subsection (5) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (7).

     (7) On ex parte application by the Minister, a judge may, subject to such conditions as the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (5) relating to an unnamed person or more than one unnamed person, in this section referred to as the "group", if the judge is satisfied by information on oath that

(a) the person or group is ascertainable;

(b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Part;

(c) it is reasonable to expect, based on any grounds, including statistical or other information or past experience relating to the group or any other persons, that the person or any person in the group may have failed or may be likely to fail to provide information that is sought under the requirement or to otherwise comply with this Act; and

(d) the information or document is not otherwise more readily available.

     (8) If the authorization is granted, it shall be served together with the notice mentioned in subsection (5).

     (9) If the authorization is granted, a third party on whom it is served may, within 15 days after it is served, apply for a review of the authorization to the judge who granted it or, if the judge is unable to act, to another judge of the same court.

     (10) On hearing the application, a judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (7)(a) to (d) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met.

     (11) If a person is found guilty of an offence under subsection 106(2) for failing to comply with a requirement under subsection (5), the court may make such order as it considers proper in order to enforce compliance with the requirement.

     (12) If a document is inspected, audited, examined or provided in accordance with this section,

(a) the person by whom it is inspected, audited, or examined or to whom it is provided, or any officer of the Department of National Revenue, may make one or more copies, or have them made; and

(b) any document appearing to be certified by the Minister or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

     (13) No person shall hinder, molest or interfere with any person doing anything that the person is authorized to do by or under this section or prevent or attempt to prevent any person from doing any such thing and, notwithstanding any other Act or law, every person shall, unless the person is unable to do so, do everything required by or under this section.

     89. (1) No action lies against any person for deducting a sum of money in compliance or intended compliance with this Act.

     (2) The Minister's receipt for an amount deducted by a person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to their creditor with respect to the deduction to the extent of the amount mentioned in the receipt.

Rulings and Appeals

     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 Department of National Revenue authorized by the Minister to make a ruling on any of the following questions:

(a) whether an employment is insurable;

(b) how long an 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).

     (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.

     (3) The authorized officer shall make the ruling within a reasonable time after receiving the request.

     (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.

     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.

     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.

     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.

     (2) An appeal shall be addressed to the Assistant Director of Appeals in a Tax Services Office of the Department of National Revenue and delivered or mailed to that office.

     (3) The Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision.

     (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.

     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).

Overpayments and Refunds

     95. The total amount of any employee's premiums deducted during a year from the insurable earnings of a person in excess of the maximum yearly insurable earnings is an overpayment made by the person.

     96. (1) If a person has made an overpayment on account of their employee's premiums, or has made a payment of employee's premiums during a year when the person was not employed in insurable employment, the Minister shall refund to the person the amount of the overpayment or payment if the person applies in writing to the Minister within three years after the end of that year.

     (2) If an amount on account of a premium has been deducted from the remuneration of a person during a year, or has been paid by an employer with respect to a person employed by the employer during a year, and by a decision on an appeal under section 91, 92 or 103 it is decided that the amount so deducted or paid exceeds the amount required to be deducted or paid, or should not have been deducted or paid, the Minister shall refund the excess amount or the amount that should not have been deducted or paid if the person or the employer applies in writing to the Minister within 30 days after the decision is communicated to the person or employer, as the case may be.

     (3) Notwithstanding anything in this Part, if a person or employer applies to and satisfies the Minister that, for any year, the amount deducted from the remuneration of the person, or paid by the employer with respect to a person, as the case may be, is in excess of the amount required to be deducted or paid for the year, or should not have been deducted or paid, the Minister may refund the excess amount or the amount that should not have been deducted or paid if the application is made within three years after the end of that year.

     (4) If a person has insurable earnings of not more than $2,000 in a year, the Minister shall refund to the person the aggregate of all amounts deducted as required from the insurable earnings, whether by one or more employers, on account of the person's employee's premiums for that year.

     (5) If a person has insurable earnings of more than $2,000 in a year, but the insurable earnings minus the aggregate of all amounts mentioned in subsection (4) are less than $2,000, the Minister shall refund to the person an amount calculated in accordance with the following formula if that amount is more than $1:

$2,000 - (IE - P)

where

     (6) If an employer pays less than $30,000 in employer's premiums during 1996, the Minister shall refund to the employer a portion of the employer's premiums paid during 1997 determined by the following formula if that amount is more than $1:

P2 - (P1 + $500)
2

where

P1 is the amount of premiums paid in 1996; and

P2 is the amount of premiums paid in 1997.

     (7) If an employer pays less than $30,000 in employer's premiums during 1996, the Minister shall refund to the employer a portion of the employer's premiums paid during 1998 determined by the following formula if that amount is more than $1:

P2 - (P1 + $500)
4

where

P1 is the amount of premiums paid in 1996; and

P2 is the amount of premiums paid in 1998.

     (8) A refund under subsection (6) or (7) shall not exceed

(a) $5,000, if the amount of premiums paid in 1996 is less than $25,000; and

(b) $30,000 minus the amount of premiums paid in 1996, if that amount is $25,000 or more, but less than $30,000.

     (9) If two or more employers are associated, as defined by the regulations, they shall be considered a single employer for the purposes of subsections (6) to (8) and any refund shall be allocated to them in the prescribed manner.

     (10) A refund under subsections (4) to (7) is payable only if an application is made in writing to the Minister within three years after the end of the year for which the premiums were deducted or paid.

     (11) If a person applies under this section for a refund and, whether on the basis of incorrect or incomplete information contained in the application or otherwise, the Minister has

(a) refunded an amount to the person, or

(b) applied an amount to a liability of the person to Her Majesty in right of Canada,

in excess of the amount that should have been refunded or applied, the excess amount may be recovered at any time from the person as a debt due to Her Majesty.

     (12) If a person is liable or about to become liable to make a payment to Her Majesty in right of Canada and a refund under this section is otherwise payable to the person, the Minister may apply the amount of the refund to that liability and notify the person of that action instead of making the refund.

     (13) If an amount for an overpayment is refunded or applied under this Act to any other liability, interest shall be paid or applied on the amount at a prescribed annual rate under the circumstances and for the period or periods determined as prescribed, except that no interest shall be paid or applied if the amount of the interest is less than $1.

Administration

     97. (1) The Minister shall administer this Part, section 5 and any regulations made under section 5 or 55 and the Deputy Minister of National Revenue may exercise all the powers and perform all the duties of the Minister under this Part.

     (2) An officer or employee employed in connection with the administration of this Part, section 5 or any regulations made under section 5 or 55, if designated by the Minister for the purpose, may, in the course of their employment, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purposes of or incidental to the administration or enforcement of this Act or the regulations, and every officer or employee so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.

     98. (1) Section 223 of the Income Tax Act applies, with such modifications as the circumstances require, in relation to amounts payable under this Part that have not been paid and to any parts of amounts payable under this Part that have not been paid.

     (2) Subject to subsection (3), subsection (1) applies with respect to

(a) certificates made by the Minister of National Revenue under subsection (1), or under section 79 of the Unemployment Insurance Act, 1971, chapter 48 of the Statutes of Canada, 1970-71-72, after January 1, 1972; and

(b) documents evidencing the certificates that were issued by the Federal Court and that were filed, registered or otherwise recorded after 1977 under the laws of a province.

     (3) If the certificate or document was the subject of an action pending in a court on February 10, 1988 or of a court decision given on or before that date, section 79 of the Unemployment Insurance Act, 1971, chapter 48 of the Statutes of Canada, 1970-71-72, as it read immediately before September 13, 1988, continues to apply with respect to that certificate or document.

     99. Section 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 224.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties and other amounts payable by a person under this Part, with such modifications as the circumstances require, and for the purposes of this section, the reference in subsection 224(1.2) of that Act to "subsection 227(10.1) or a similar provision" shall be read as a reference to "section 85 of the Employment Insurance Act".

     100. A financial institution shall receive for deposit, without charge for discount or commission, a cheque made payable to the Receiver General in payment of premiums, interest or penalties imposed by this Part, whether drawn on the financial institution receiving the cheque or on any other financial institution in Canada.

     101. A return, certificate or other document made by a corporation under this Part or the regulations shall be signed for it by the president, secretary or treasurer of the corporation or by any other officer or person duly authorized by the board of directors or other governing body of the corporation.

     102. (1) An information or complaint under this Part may be laid or made by an officer of the Department of National Revenue, by a member of the Royal Canadian Mounted Police or by an authorized person and, if an information or complaint appears to have been laid or made under this Part, it is deemed to have been laid or made by an authorized person and shall not be called into question for lack of authority of the informant or complainant except by the Minister or by a person acting for the Minister or for Her Majesty.

     (2) An information or complaint about an offence under this Part may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient because it relates to two or more offences.

     (3) An information or complaint about an offence under this Part may be heard, tried or determined by a provincial court judge, as defined in section 2 of the Criminal Code, if the accused is resident, carrying on business, found, apprehended or in custody within the judge's territorial jurisdiction although the matter of the information or complaint did not arise within that jurisdiction.

     (4) An information or complaint for an offence under this Part may be laid or made within five years after the subject-matter of the information or complaint arose.

     (5) If provision is made by this Part or the regulations for sending by mail a request for information, notice or demand, an affidavit of an officer of the Department of National Revenue stating that

(a) the officer has charge of the appropriate records and has knowledge of the facts in the particular case,

(b) such a request, notice or demand was sent by registered letter on a named day to the person to whom it was addressed, indicating the address, and

(c) the officer identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate and a true copy of the request, notice or demand,

is evidence of the request, notice or demand and of its being sent.

     (6) If provision is made by this Part or the regulations for personal service of a request for information, notice or demand, an affidavit of an officer of the Department of National Revenue stating that

(a) the officer has charge of the appropriate records and has knowledge of the facts in the particular case,

(b) such a request, notice or demand was served personally on a named day on the person to whom it was directed, and

(c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand,

is evidence of the request, notice or demand and of its personal service.

     (7) If a person is required by this Part or the regulations to make a return, statement, answer or certificate, an affidavit of an officer of the Department of National Revenue stating that

(a) the officer has charge of the appropriate records, and

(b) after a careful examination and search of the records the officer has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been filed or made by the person,

is evidence that the person did not do so in that case.

     (8) If a person is required by this Part or the regulations to make a return, statement, answer or certificate, an affidavit of an officer of the Department of National Revenue stating that

(a) the officer has charge of the appropriate records, and

(b) after careful examination of the records the officer has found that the return, statement, answer or certificate was filed or made on a particular day,

is evidence that it was filed or made on that day and not before.

     (9) An affidavit of an officer of the Department of National Revenue stating that

(a) the officer has charge of the appropriate records, and

(b) a document annexed to it is a document or true copy of a document made by or for an employer, the Minister or a person exercising the powers of the Minister,

is evidence of the nature and contents of the document and is admissible in evidence and has the same probative force as the original document would have if it were proven in the ordinary way.

     (10) An affidavit of an officer of the Department of National Revenue stating that

(a) the officer has charge of the appropriate records and has knowledge of the practice of the Department,

(b) an examination of the records shows that a notice of assessment for a particular year was mailed or otherwise communicated to an employer on a particular day under this Part, and

(c) after careful examination and search of the records, the officer has been unable to find that a notice of appeal from the assessment was received within the time allowed,

is evidence of the statements contained in it.

     (11) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Department of National Revenue, it is not necessary to prove

(a) the person's signature;

(b) that the person is such an officer; or

(c) the signature or official character of the person before whom the affidavit was sworn.

     (12) Judicial notice shall be taken of all orders made under this Part without the orders being specially pleaded or proven.

     (13) Every document appearing to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage or other document executed under, or in the course of the administration or enforcement of, this Part over the name in writing of the Minister, the Deputy Minister of National Revenue or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, is deemed to be a document signed, made and issued by the Minister, the Deputy Minister or the officer unless it has been called into question by the Minister or by a person acting for the Minister or for Her Majesty.

     (14) If a notice of assessment has been sent by the Minister as required by this Part, the assessment is deemed to have been made on the day the notice is mailed.

     (15) A form that appears to be authorized by the Minister is deemed to be a form authorized by the Minister under this Part unless called into question by the Minister or by a person acting for the Minister or for Her Majesty.

     (16) In a prosecution for an offence under this Part, the production of a return, certificate, statement or answer required by or under this Part or the regulations, appearing to have been filed or delivered by or for the person charged with the offence or to have been made or signed by or for the person is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for that person or was made or signed by or for the person.

     (17) In any proceedings before the Minister or the Tax Court of Canada under section 104, the production of a return, certificate, statement or answer required by or under this Part or the regulations, appearing to have been filed or delivered by or for an employer or to have been made or signed by or for the employer is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for the employer or was made or signed by or for the employer.

     (18) In a prosecution for an offence under this Act, an affidavit of an officer of the Department of National Revenue stating that

(a) the officer has charge of the appropriate records, and

(b) an examination of the records shows that an amount required under this Act to be remitted to the Receiver General on account of premiums has not been received by the Receiver General,

is evidence of the statements contained in the affidavit.

     (19) For the purposes of this Part,

(a) a reference in a notice or other document to the firm name of a partnership shall be read as a reference to all its members; and

(b) a notice or other document is deemed to have been provided to each member of a partnership if it is mailed to, served on or otherwise sent to the partnership

(i) at its latest known address or place of business, or

(ii) at the latest known address

(A) if it is a limited partnership, of any member of the partnership whose liability as a member is not limited, or

(B) in any other case, of any member of the partnership.

Objection and Review

     103. (1) The Commission or a person affected by a decision on an appeal to the Minister under section 91 or 92 may appeal from the decision to the Tax Court of Canada in the prescribed manner within 90 days after the decision is communicated to the person, or within such longer time as the Court may allow on application made to it within those 90 days.

     (2) The determination of the time at which a decision on an appeal to the Minister under section 91 or 92 is communicated to the Commission or to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act.

     (3) On an appeal, the Tax Court of Canada

(a) may vacate, confirm or vary a decision on an appeal under section 91 or an assessment that is the subject of an appeal under section 92;

(b) in the case of an appeal under section 92, may refer the matter back to the Minister for reconsideration and reassessment; and

(c) shall without delay notify in writing the parties to the appeal of its decision and reasons.

     104. (1) The Tax Court of Canada and the Minister have authority to decide any question of fact or law necessary to be decided in the course of an appeal under section 91 or 103 or to reconsider an assessment under section 92 and to decide whether a person may be or is affected by the decision or assessment.

     (2) Except as otherwise provided in this Act, a decision of the Tax Court of Canada or the Minister and a ruling of an authorized officer under section 90 are final and binding for all purposes of this Act.

     (3) If, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the Court to attend before it on the consideration of the appeal and so attends, the person shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board.

     105. The decision of the Tax Court of Canada under section 103 is final and, except for judicial review under the Federal Court Act, is not subject to appeal to or review by any court.

Offences

     106. (1) Every employer who contravenes subsection 82(1) or 86(2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to

(a) a fine of not more that $5,000; or

(b) both the fine and imprisonment for a term of not more than six months.

     (2) Every person who contravenes section 87 or 88 is guilty of an offence punishable on summary conviction.

     (3) Every person who contravenes regulations made under paragraph 108(1)(a) or (b) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $25 a day for each day of default, but not more than $1,000 in all.

     (4) Every person is guilty of an offence who

(a) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Part or the regulations;

(b) to evade payment of a premium imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of an employer;

(c) makes false or deceptive entries in records or books of account of an employer, omits to enter a material particular in the records or books of account or assents to or acquiesces in the making or omission of the entries;

(d) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of premiums imposed by this Act; or

(e) conspires with any person to commit an offence described in paragraphs (a) to (d).

     (5) In addition to any penalty otherwise provided, the person is liable on summary conviction to

(a) a fine of not less than $25 and not more than $5,000 plus, in an appropriate case, not more than double the amount of the premium that should have been shown to be payable or that was sought to be evaded; or

(b) both the fine and imprisonment for a term of not more than six months.

     (6) If a person has been convicted under this Part for contravening subsection 82(1) or regulations made under paragraph 108(1)(a) or (b), the person is not liable to pay a penalty imposed under section 82 or under any regulation made under section 108 for the same contravention unless the person was assessed for that penalty or it was demanded from them before the information or complaint giving rise to the conviction was laid or made.

     107. If a corporation commits an offence under this Part, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.

Regulations

     108. (1) The Minister may, with the approval of the Governor in Council, make regulations

(a) requiring any class of persons to file information returns respecting any class of information required in connection with premiums under this Act, including information respecting premiums of persons employed by any of those persons identified by the province in which those persons were employed;

(b) requiring a person who is, by regulations made under paragraph (a), required to file an information return to supply a copy of the return or a prescribed portion of it to the person or persons in respect of whose premiums the return or portion relates;

(c) prescribing a penalty for non-compliance with regulations made under paragraph (a) or (b) equal to the greater of $100 and the product obtained when $25 is multiplied by the number of days during which the non-compliance occurs, to a maximum of $2,500;

(d) respecting the manner in which any provision of this Act that applies or extends to an employer of an insured person shall apply or extend to

(i) a person by whom the remuneration of an insured person for services performed in insurable employment is paid either wholly or in part, and

(ii) the employer of that person;

     (2) If the Minister considers that it is not possible to apply any of the regulations, the Minister may, on his or her own initiative or on the request of an employer, approve another method or methods of defining and determining insurable earnings and determining the premiums payable for them.

     (3) The Minister may at any time alter or rescind the approved method, subject to such conditions, if any, as the Minister considers appropriate.

     (4) Regulations made under paragraph (1)(p) prescribing or providing for anything mentioned in subsection 82(1) take effect on the day they are published in the Canada Gazette or on any later or earlier day specified in the regulations.