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Retroactive effect of regulations	91. For the purpose of implementing the amendments to the Employment Insurance Act enacted by section 90, a regulation or any provisions of a regulation made under paragraph 108(1)(o) of that Act may, if the regulation so provides, be retroactive and have effect with respect to any period before it is made that begins on or after January 1, 1997.
	— 1998, c. 19, s. 266(2):
	(2) Subsection (1) applies after June 29, 1996.
	— 1998, c. 19, s. 268(3):
	(3) Subsection (1) applies in respect of appeals instituted after the fourth month after the month in which this Act is assented to.
	— 1998, c. 19, s. 269(2):
	(2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by a regulation made under subsection 75(2) of the Unemployment Insurance Act before June 30, 1996 continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 108(1.1) of the Employment Insurance Act, as enacted by subsection (1), changes the delegation of that power or duty.