Qualifying for Employment Insurance (8:III)
A. Insurable Employment
Sections 5(1) and (2) of the EI Act set out what is and what is not insurable employment. Please note that s 5(2) outlines specific instances of employment that are not insurable (i.e. employment in Canada by an international organization, by a foreign government, or by Her Majesty in right of a province). When in doubt, the reader should consult s 5 of the EI Act, and s 3 of the EI Regulations.
Generally, if the employer has deducted EI premiums, then the employment is insurable. However, it is the nature of the employment, and not the premiums paid, that is determinative.
Disputes concerning s 90(1) of the EI Act including:
- a) whether employment is insurable;
- b) how long employment lasts, including the dates on which it begins or ends;
- c) the amount of any insurable earnings;
- d) how many hours an insured person has had insurable employment;
- e) whether a premium is payable;
- f) the amount of a premium payable;
- g) who is the employer of an insured person;
- h) whether employers are associated employers; or
- i) what amount shall be refunded under s 96(4) - (10);
are determined solely by the Canada Revenue Agency (CRA). Appeals of decisions by the CRA are made first to the Minister of National Revenue (within 90 days of being informed of the decision), and then to the Tax Court of Canada (EI Act, s 103). Tax Court decisions can be appealed to the Federal Court of Appeal under s 27 of the Federal Court Act, RSC 1985, c. F-7.
Workers with insurable earnings below $2,000 will have their premiums refunded.
next p8-5