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Employment Insurance Act, S.C. 1996, c. 23

The Act establishes a comprehensive program of employment insurance. Where an employer is in default with respect to the payment of premiums to the Receiver General on behalf of an insured person, including any interest or penalties, the amount is deemed to be held in trust for the federal Crown.

  • Nature of Interest: The federal Crown is the beneficial owner of property of the employer equal in value to the amount deemed to be held in trust.
  • Procedure for Enforcement: Section 223 of the Income Tax Act applies as if the amount owing were a debt owing under the Income Tax Act.
  • See the material below on procedures for enforcement and the effects of a certificate under ss. 222 and 223 of the Income Tax Act.
  • Electronic Submissions: On the Form 17 Charge, Notation or Filing, select Nature of Interest, Judgment, and attach an image of the court certified copy of the Employment Insurance Act Certificate.