Qualifying for Employment Insurance (8:III): Difference between revisions

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{{LSLAP Manual TOC|expanded = EI}}
{{LSLAP Manual TOC|expanded = EI}}


== A. Insurable Employment ==
== A. Interruption of Earnings ==


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 (e.g., employment in Canada by an international organization, by a foreign government, or by His 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.''
An interruption of earnings happens when an employee does not work and earns no income for seven consecutive days after being laid off or separated from their employment.  


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.
The interruption of earnings must be complete. If an employee's hours are reduced, but they still work at least some hours over seven consecutive days, their earnings are not interrupted. A voluntary leave of absence (e.g., for sickness or vacation) also does not create an interruption of earnings.


Some disputes are determined ''solely'' by the Canada Revenue Agency (“'''CRA'''”). These disputes concern s. 90(1) of the ''EI Act'', and include:
Employees with irregular or rotational schedules do not have an interruption of earnings if going seven or more days without work is normal for their job. In [https://canlii.ca/t/jw2w3 D.B. v CEIC] (2022) the General Division of the Social Security Tribunal (“SST”) held that a claimant with a schedule of fourteen days working followed by seven days off (common in fly-in-fly-out employment) did not experience an interruption of earnings, because they were not laid off or separated from their employment, and were instead just following their ordinary work schedule.


:(a) whether an employment is insurable;
Money received upon the termination of employment (e.g., vacation and severance pay) does not delay the interruption of earnings, but it may delay the start of the EI benefits period. An employee receiving a severance package equal to 3 months of their regular salary will not receive EI payments until that severance period is over. However, they must apply for EI immediately after termination, or risk disentitlement. This is true regardless of whether the severance package is in the form of a single lump-sum payment, or the continuance of the employee’s salary for a limited time.  
:(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 s. 96(4) to (10).


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.
:'''Note''': In the case of special benefits, an interruption of earnings is deemed to have occurred when a worker experiences a reduction in earnings exceeding 40% of their normal weekly earnings. A worker may take a voluntary leave of absence to access special benefits


== B. Qualifying Period ==
== B. Qualifying Period ==
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