Difference between revisions of "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 (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.''

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.

Some disputes are determined ''solely'' by the Canada Revenue Agency (“'''CRA'''”). These disputes concern s. 90(1) of the ''EI Act'', and include:

:(a) whether an employment is insurable;

:(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.

== B. Qualifying Period ==