Unemployment Insurance (Collection of Premiums) Regulations

Regulations Respecting the Collection of Unemployment Insurance Premiums These Regulations may be cited as the Unemployment Insurance (Collection of Premiums) Regulations. In these Regulations, Act means the Unemployment Insurance Act; (Loi) Minister means the Minister of National Revenue; (ministre) pay period means the period in respect of which earnings or other remuneration are paid to or enjoyed by an insured person; (période de paie) pay week means a period of seven consecutive days that ends, or any one of two or more such periods that are contiguous, the last of which ends, on the employer’s payroll ending date. (semaine de paie) For the purposes of Parts II and III of the Act and these Regulations, employer includes a person who pays or has paid remuneration or other earnings of an insured person for services performed in insurable employment. For the purposes of this Part, a person’s earnings from insurable employment means any remuneration, whether wholly or partly pecuniary, received or enjoyed by him, paid to him by his employer in respect of insurable employment except [Repealed, SOR/95-593, s. 2] the value of board, lodging and all other benefits received or enjoyed in a pay period in respect of the employment if no cash remuneration is paid by the employer in respect of the pay period; in the case of a clergyman, the value of lodging received or enjoyed by him in respect of his employment as a clergyman and provided by his diocese, parish or congregation; and any amount excluded as income pursuant to paragraph 6(1)(a) or (b) or subsection 6(6) or (16) of the Income Tax Act. For the purposes of subsection (1), where a person receives vocational training while in insurable employment, the remuneration of that person includes any allowance paid through his employer, in addition to the person’s remuneration, under a government training plan or by the Department of Veterans Affairs. Earnings from insurable employment shall be allocated as follows: remuneration, other than the remuneration referred to in subparagraph (b)(i), paid in respect of a pay period shall be allocated to the pay period in respect of which it is paid; and subject to subsection (2), overtime pay, retroactive pay increases, bonuses, gratuities, accumulated sick leave credits, shift premiums, incentive payments, cost of living allowances, separation payments and wages in lieu of notice shall be allocated to the pay period in which they are paid, and remuneration not paid in respect of a pay period shall be allocated to the pay period in which it is paid. Where a person is on unpaid leave, has abandoned his employment or has been dismissed or laid off, the remuneration referred to in paragraph (1)(b) shall be allocated to the last pay period for which regular salary, wages or commissions are paid. No employee’s premium is payable in respect of earnings in a pay period from excepted employment. The amount of premiums payable pursuant to the Act and these Regulations in respect of insurable earnings shall be determined in accordance with the rules set out in these Regulations. Subject to subsection (2.3), the amount of an employee’s premium to be deducted by an employer from any insurable earnings in a pay period shall be determined as follows: the ranges of insurable earnings used for determining the employee’s premium payable on those earnings shall begin at $0.50 and be increased by increments of $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33 and $0.34 in recurring cycles for the succeeding ranges of insurable earnings up to $3,880.50, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.33, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34, $0.34 and $0.34 for the next fifty-six ranges of insurable earnings up to $3,899.49, and $0.50 and $0.01 for the last two ranges of insurable earnings from $3,899.50 to $3,900; and the insurable earnings shall be multiplied by the rate of premium fixed pursuant to section 48 or 48.1 of the Act. Where a product obtained pursuant to paragraph (2.1)(b) contains a fraction of a cent, the product shall be rounded to the nearest whole cent or, if that product is equidistant from two whole cents, to the higher thereof. An employee’s premium shall not exceed the premium payable on maximum insurable earnings in respect of a pay period as determined in accordance with sections 5, 8 and 9. Subject to subsections (3.1), (3.11) and (4), every employer shall remit the employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the insured person remuneration or other insurable earnings in respect of which premiums were required to be deducted or paid thereunder. Subject to subsection (3.11), where the average monthly withholding amount of an employer for the second calendar year preceding a particular calendar year is equal to or greater than $15,000 and less than $50,000, the employer shall remit the employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General in respect of remuneration or other insurable earnings paid before the 16th day of a month in the particular calendar year, on or before the 25th day of the month, and in respect of remuneration or other insurable earnings paid after the 15th day of a month in the particular calendar year, on or before the 10th day of the following month; or equal to or greater than $50,000, the employer shall remit the employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the third day, not including a Saturday or a holiday, after the end of the following periods in which remuneration or other insurable earnings were paid, the period beginning on the first day of a month in the particular calendar year and ending on the 7th day of the month, the period beginning on the 8th day of a month in the particular calendar year and ending on the 14th day of the month, the period beginning on the 15th day of a month in the particular calendar year and ending on the 21st day of the month, and the period beginning on the 22nd day of a month in the particular calendar year and ending on the last day of the month. Where an employer referred to in paragraph (3.1)(a) or (b) would otherwise be required to remit the employees’ premiums and the employer’s premiums in respect of a particular calendar year in accordance with that paragraph, the employer may elect to remit those premiums in accordance with subsection (3), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $15,000 and the employer has advised the Minister that the employer has so elected; or if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $15,000 and less than $50,000 and the employer has advised the Minister that the employer has so elected, in respect of remuneration or other insurable earnings paid after the 15th day of a month in the particular calendar year, on or before the 10th day of the following month. For the purpose of this section, the average monthly withholding amount of an employer for a calendar year is determined pursuant to subsections 108(1.2) and (1.3) of the Income Tax Regulations. Every employer carrying on a business or other activity in respect of which he employs one or more insured persons in insurable employment shall, within seven days of the day he ceases to carry on the business or other activity, remit to the Receiver General the employees’ premiums and the employer’s premiums that were required to be deducted or paid in respect of any such person under the Act and these Regulations. Every remittance by an employer of employees’ premiums and employer’s premiums to the Receiver General shall be accompanied by an information return in a form authorized by the Minister. The following are prescribed persons for the purposes of subsection 53(1) of the Act: an employer who is required, under subsection 53(1) of the Act and in accordance with paragraph 4(3.1)(b), to remit amounts deducted; and a person or partnership who, acting on behalf of one or more employers, remits the following amounts in a particular calendar year and whose average monthly remittance, in respect of those amounts, for the second calendar year preceding the particular calendar year, is equal to or greater than $50,000, amounts required to be remitted under subsection 53(1) of the Act, amounts required to be remitted under subsection 153(1) of the Income Tax Act and a similar provision of a law of a province that imposes a tax on the income of individuals, where the province has entered into an agreement with the Minister of Finance for the collection of taxes payable to the province, in respect of payments described in the definition remuneration in subsection 100(1) of the Income Tax Regulations, and amounts required to be remitted under subsection 21(1) of the Canada Pension Plan. For the purposes of paragraph (1)(b), the average monthly remittance made by a person or partnership on behalf of all the employers for whom that person or partnership is acting, for the second calendar year preceding the particular calendar year, is the quotient obtained when the aggregate, for that preceding year, of all amounts referred to in subparagraphs (1)(b)(i) to (iii) remitted by the person or partnership on behalf of those employers is divided by the number of months, in that preceding year, for which the person or partnership remitted those amounts. For the purpose of these Regulations, the maximum insurable earnings of an insured person for a pay period is where the pay period is a pay week, the maximum weekly insurable earnings; where the pay period is a multiple of a pay week, the amount described in paragraph (a) multiplied by the multiple; where the pay period is semi-monthly, the maximum yearly insurable earnings divided by 24; where the pay period is monthly, the maximum yearly insurable earnings divided by 12; and where the insurable earnings in a period of 52 consecutive weeks are paid in equal amounts in respect of a number of regular pay periods that do not extend over the entire 52-week period in respect of a contract of service for the 52-week period, the maximum yearly insurable earnings divided by the number of regular pay periods. For the purposes of these Regulations, the minimum insurable earnings of an insured person for a pay period is where the pay period of that person is a pay week, the lesser of the amount of cash earnings that is equal to 1/5 of the maximum weekly insurable earnings of that person for that pay week, and the amount of cash earnings that person earns for 15 hours of employment in that pay week; where the pay period of that person is a multiple of a pay week and there are cash earnings in each week or part thereof of the pay period, the lesser of an amount equal to the product obtained by multiplying the cash earnings determined under subparagraph (a)(i) by the multiple of the pay week, and an amount equal to the product obtained by multiplying the amount of cash earnings that person earns for 15 hours of employment in that pay period by the multiple of the pay week; where the pay period of that person is a semi-monthly pay period and there are cash earnings in each week or part thereof in the pay period, the lesser of an amount equal to the product obtained by multiplying the cash earnings determined under subparagraph (a)(i) by 2 1/6, and the amount of cash earnings that person earns for 33 hours of employment in that pay period; and where the pay period of that person is a monthly pay period and there are cash earnings in each week or part thereof in the pay period, the lesser of an amount equal to the product obtained by multiplying the cash earnings determined under subparagraph (a)(i) by 4 1/3, and the amount of cash earnings that person earns for 65 hours of employment in that pay period. Subsection (1) shall apply according to its terms before it is published in the Canada Gazette. Where the pay period of an insured person is a pay week, the insurable earnings for the pay week shall be allocated to, and the premiums shall be payable in respect of, the week in which the ending date of the pay week occurs or in the week in which separation from employment occurs, as the case may be. Where the pay period of an insured person is a multiple of a pay week, his earnings during the pay period shall be allocated and the employee’s premiums thereon be calculated in accordance with the following rules: where the insured person has earnings in each pay week that ends in the pay period and the person’s total earnings for that pay period are not less than the minimum insurable earnings for that pay period, the total earnings shall be allocated equally to the pay weeks that end in the pay period, and the amount of the employee’s premiums payable shall be determined on the basis of the earnings in that pay period; where the total earnings for the pay period are less than the minimum insurable earnings for that pay period, the earnings in each pay week that ends in the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week that ends in the pay period; and where the total earnings for the pay period are not less than the minimum insurable earnings for that pay period and the insured person has no earnings in any one pay week that ends in the pay period, the earnings in each pay week that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week that ends in the pay period. Subject to these Regulations, where earnings of an insured person are calculated on the basis of a semi-monthly or monthly pay period, his insurable earnings shall be allocated for the purpose of paragraph (4)(a), in the case of an insured person who has earnings in each week and part thereof in a semi-monthly pay period, to 2 1/6 weeks; and in the case of an insured person who has earnings in each week and part thereof in a monthly pay period, to 4 1/3 weeks. Where the pay period of an insured person is semi-monthly or monthly, his earnings during the pay period shall be allocated and the employee’s premiums thereon shall be calculated in accordance with the following rules: where the insured person has earnings in each pay week in the pay period, and in the case of a pay week not falling completely within that pay period, has earnings in the part of the pay week that falls within that pay period, and the person’s total earnings for the pay period are not less than the minimum insurable earnings for that pay period, the earnings in each pay week or part thereof that falls within the pay period shall be allocated in accordance with subsection (3), and the amount of the employee’s premiums payable shall be determined on the basis of the earnings in that pay period; where the total earnings for the pay period are less than the minimum insurable earnings for that pay period, the earnings in each pay week or part thereof that falls within the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week or part thereof that falls within the pay period; and where the total earnings for the pay period are not less than the minimum insurable earnings for that pay period and the insured person has no earnings in any one pay week or part thereof that falls within the pay period, the earnings in each pay week or part thereof that falls within the pay period that are not less than the minimum weekly insurable earnings shall be allocated to that pay week, and the amount of the employee’s premiums payable shall be the aggregate of the premiums determined on the basis of the earnings allocated to each pay week or part thereof that falls within the pay period. Notwithstanding subsections 4(1) and (2), where an insured person is employed on the basis of a contract for a period of 52 consecutive weeks and is paid insurable earnings under the contract in one or more pay periods that do not extend over the entire 52-week period, other than such insured persons who are paid in 10 equal monthly payments or in 22 pay periods in respect of the contract, such earnings shall be allocated equally to the weeks ending in the 52-week period of the contract, but the employer of the person shall calculate the premiums payable on the payment or payments at the rate fixed under the Act on all earnings not exceeding in the aggregate the maximum yearly insurable earnings. Where an insured person is employed on the basis of a contract for a period of 52 consecutive weeks and is paid insurable earnings under the contract in 10 equal monthly payments, the earnings shall be allocated equally to the weeks ending in the period covered by the contract, and the amount of the employee’s premiums payable shall be determined on the basis of the earnings paid in the 10 equal monthly pay periods. Where an insured person is employed on the basis of a contract for a period of 52 consecutive weeks and is paid insurable earnings under the contract in 22 pay periods, the earnings shall be allocated equally to the weeks ending in the period covered by the contract, and the amount of the employee’s premiums payable shall be determined on the basis of the earnings paid in the 22 pay periods. Where earnings by way of commissions are paid to an insured person in respect of his insurable employment on the basis of a weekly, multiple of a week, semi-monthly or monthly pay period, his earnings shall be allocated and the employee’s premiums payable thereon determined, in accordance with the rules set forth in section 7 for the appropriate pay period. Notwithstanding subsections 4(1) to (2.2), where payments by way of commissions are made on the basis of a pay period, other than a pay period referred to in subsection (1), to an insured person in respect of employment, such payments are deemed to be made on the basis of a yearly pay period and the premiums payable shall be calculated, subject to subsections (5), (6) and (8), in accordance with the rates of premium fixed pursuant to section 48 or 48.1 of the Act, on all such payments not exceeding in the aggregate the maximum yearly insurable earnings. Notwithstanding subsections 4(1) to (2.2), where payments are made to an insured person in respect of employment earnings on the basis of a regular pay period and the person receives payments by way of commissions in addition to such payments, the total of the payments made in respect of the regular pay period and the payments made by way of commissions is deemed to be that person’s insurable earnings paid on the basis of a yearly pay period and the premiums payable shall be calculated, subject to subsections (5), (6) and (8), in accordance with the rates of premium fixed pursuant to section 48 or 48.1 of the Act, on those insurable earnings not exceeding in the aggregate the maximum yearly insurable earnings. For the purposes of subsections (2) and (3), where the amount paid by an employer in the year to an insured person is less than the amount of the minimum insurable earnings for his period of insurable employment in the year, the insured person shall be deemed to have no insurable earnings for that period. Where insurable employment of a person by an employer begins after January 1st in any year, the aggregate amount of the maximum weekly insurable earnings for each week in the period in the year prior to the date of commencement of such employment (hereinafter referred to as “the excluded amount”) shall be deducted from the maximum yearly insurable earnings and his insurable earnings for the remainder of the year shall not exceed the amount by which the maximum yearly insurable earnings exceed the excluded amount. Where insurable employment of a person by an employer terminates prior to the end of a year, the aggregate amount of the maximum weekly insurable earnings for each week in the period in the year after the date of termination of such employment (hereinafter referred to as “the aggregate amount”) shall be deducted from the maximum yearly insurable earnings and his insurable earnings for his period of such employment in the year shall not exceed the amount by which the maximum yearly insurable earnings exceed the aggregate amount. Where an insured person is deemed by these Regulations to be paid on the basis of a yearly pay period, his earnings for the year or part thereof, subject to subsections (5), (6) and (8), shall be allocated equally to the weeks ending in the year or part thereof. Where an insured person is on leave of absence for a continuous period of one week or more and not in receipt of earnings from his employer in respect of the said period, the aggregate amount of the maximum weekly insurable earnings for each week in such period (hereinafter referred to as “the excluded amount”) shall be deducted from the maximum yearly insurable earnings and his insurable earnings for his period of the employment in a year shall not exceed the amount by which the maximum yearly insurable earnings exceed the excluded amount. Where an insured person’s earnings in respect of his employment are paid to him from a drawing account on the basis of a weekly, multiple of a week, semi-monthly or monthly pay period, his earnings shall be allocated and the employee’s premiums payable thereon determined, in accordance with the rules set forth in section 7 for the appropriate pay period. Notwithstanding subsections 4(1) to (2.2), where amounts are paid to an insured person in respect of employment from a drawing account on the basis of a pay period other than a pay period referred to in subsection (1), subsections 9(2), (4), (5), (6), (7) and (8) apply for the purpose of allocating the insured person’s insurable earnings and determining the employee’s premiums payable thereon. Where an insured person’s earnings in respect of his employment are calculated by the piece or on a similar basis and are paid on the basis of a weekly, multiple of a week, semi-monthly or monthly pay period, such earnings shall be allocated and the employee’s premiums payable thereon determined, in accordance with the rules set forth in section 7 for the appropriate pay period. Notwithstanding subsections 4(1) to (2.2), where an insured person’s earnings in respect of employment are calculated by the piece or on a similar basis and are paid on the basis of a pay period other than a pay period referred to in subsection (1), the provisions of subsections 9(2), (4), (5), (6), (7) and (8) apply for the purpose of allocating the insured person’s insurable earnings and determining the employee’s premiums payable thereon. Notwithstanding subsection 7(2), an insured person who is employed by a railway company as defined in subsection 2(1) of the Railway Act, is paid on a mileage basis and earns in his bi-weekly pay period an amount not less than the maximum weekly insurable earnings shall be deemed to have earnings throughout the two weeks of that pay period. Where an insured person is employed in a pay period as a stevedore by one or more persons whose payroll records are prepared and maintained by another person who pays the remuneration of the insured person from that employment, the other person is deemed, for the purposes of Parts II and III of the Act and these Regulations, to be the employer of the insured person for the purpose of allocating that insured person’s insurable earnings to the pay period and determining, paying, deducting and remitting the premiums payable thereon. Where a person is employed in insurable employment by an employer for services in or in connection with lumbering or logging, in any logging limit or in any timber or lumber driveway, mill or yard, the owner thereof who authorizes the employer to undertake the work shall, in the event of the default of the employer in calculating the remuneration of the employee and in paying, deducting and remitting premiums payable thereon in accordance with the Act and these Regulations, be deemed to be the employer of the person for the purpose of paying and remitting the premiums so payable under the Act and these Regulations. For the purpose of this section, owner includes any owner (other than the Crown), lessee, licensee, and permittee but does not include a person who only sells or rents stumpage or cutting rights. Where any person is placed in insurable employment by a placement or employment agency under an arrangement whereby the earnings of the person are paid by the agency, the agency shall, for the purposes of maintaining records, calculating the earnings of the person, and paying, deducting and remitting the premiums payable thereon under the Act and these Regulations, be deemed to be the employer of the person. Every owner, proprietor or operator of a barbering or hairdressing establishment shall, for the purpose of maintaining records, calculating earnings and paying premiums payable thereon under the Act and these Regulations, be deemed to be the employer of every person whose employment in connection with the establishment is included in insurable employment by virtue of paragraph 12(d) of the Unemployment Insurance Regulations. Every owner, proprietor or operator of a barbering or hairdressing establishment who is deemed by subsection (1) to be an employer shall, for every week in which the person is engaged in insurable employment in the establishment, pay and remit the employee’s premiums and the employer’s premiums to the Receiver General in accordance with the Act and these Regulations. Where the owner, proprietor or operator of a barbering or hairdressing establishment is unable to determine the earnings of a person whose employment in connection with the establishment is included in insurable employment by virtue of paragraph 12(d) of the Unemployment Insurance Regulations, the amount of insurable earnings of the person for a week during that employment shall be deemed, for the purposes of the Act, to be an amount (taken to the nearest dollar) equal to 2/3 of the maximum weekly insurable earnings unless it is established to the satisfaction of the Minister that the employment of the person in that week is excepted from insurable employment; or the owner, proprietor or operator of the establishment maintains records that show the number of days in which the person worked in each week, in which case the amount of his earnings for that week shall be deemed to be an amount (taken to the nearest dollar) equal to the lesser of the number of days worked in that week multiplied by 2/15 of the maximum weekly insurable earnings, and 2/3 of the maximum weekly insurable earnings. The owner, proprietor or operator of a business or public authority that employs a person in employment described in paragraph 12(e) of the Unemployment Insurance Regulations shall, for the purposes of maintaining records, calculating insurable earnings and paying premiums under the Act and these Regulations, be deemed to be the employer of every such person whose employment is included in insurable employment by virtue of that paragraph. Every owner, proprietor or operator of a business or public authority who is deemed by subsection (1) to be an employer shall, for each week during which a person is employed by him in insurable employment, pay and remit the employee’s premiums and the employer’s premiums to the Receiver General in accordance with the Act and these Regulations. Where the owner, proprietor or operator of a business or public authority described in subsection (1) is unable to determine the earnings of a person whose employment in connection with the business or authority is included in insurable employment by virtue of paragraph 12(e) of the Unemployment Insurance Regulations, the insurable earnings of the person for each week during that employment shall be deemed to be an amount (taken to the nearest dollar) equal to 2/3 of the maximum weekly insurable earnings, unless it is established to the satisfaction of the Minister that the employment of the person in each such week is excepted from insurable employment; or the owner, proprietor or operator of the business or public authority maintains records that show the number of days in which the person worked in each week, in which case the amount of his earnings for that week shall be deemed to be an amount (taken to the nearest dollar) equal to the lesser of Where, in any case not coming within any provision of these Regulations, an insured person performs services under the general control or direct supervision of or is paid by a person other than his actual employer, or with the concurrence of a person other than his actual employer, on premises or property with respect to which that other person has any right or privilege under a licence, permit or agreement, that other person shall, for the purpose of calculating the earnings of the insured person and paying, deducting and remitting the premiums payable thereon under the Act and these Regulations, be deemed to be the employer of the insured person in addition to the actual employer, but the amount of any employer’s premium paid by that other person in accordance with this subsection is recoverable by him from the actual employer. Where a person who is deemed under these Regulations to be an employer of an insured person fails to pay, deduct or remit the premiums that an employer is required to pay, deduct or remit pursuant to the Act or these Regulations, the provisions of Parts II and III of the Act shall apply to the person as if the person were the actual employer. Subject to subsection (2), every employer or other person deemed to be an employer by these Regulations who makes a payment of remuneration or other amount or provides board, lodging or other benefit, the value of which is required under these Regulations to be included in determining insurable earnings of a person employed in insurable employment during a year, shall, without notice or demand therefor, file with the Minister an information return for that year, in a form authorized by the Minister, on or before the last day of February of the next following year. A person carrying on a business or other activity in respect of which he employs insured persons in insurable employment shall, within 30 days after the day he ceases to carry on that business or other activity and without notice or demand therefor, file with the Minister the information return required by subsection (1). Every person who makes or has made a payment of remuneration during a year to a person employed in insurable employment shall on demand by registered letter from the Minister make an information return in prescribed form containing the information required therein and shall file the return with the Minister within such reasonable time as may be stipulated in the registered letter. When a person who is required to make an information return under this Part dies before making the return as required, the return shall be filed by his executor or other legal representative within 90 days from the date of his death and shall be in respect of the year in which he died, or, if the return is required in respect of a year prior to the year in which he died, in respect of that year. Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding up, controlling or otherwise dealing with the property, business or estate of a person who has not filed a return for a year as required by this Part shall file that return on that person’s behalf. Every person required by section 19 or 21 to file an information return for a year with the Minister shall supply to each insured person in respect of whose premiums the return relates, two copies of the portion of the return relating to that insured person. The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the insured person by mail addressed to him at his latest known address or delivered to him in person. Every person who failed to file a return as and when required by this Part is liable to a penalty of $10 for each day of default, but not exceeding $250 in the aggregate. Every person who fails to comply with section 22 is liable to a penalty of $10 for each day of default, but not exceeding $250 in the aggregate. Where records, books of account, vouchers or accounts of an employer are not kept in accordance with section 58 of the Act, or any document related thereto is not kept, an officer of the Department of National Revenue shall determine in accordance with the Act and these Regulations the amount of insurable earnings and the premiums payable thereon in respect of each insured person who is employed in insurable employment by the employer. Where an amount of insurable earnings of an insured person or a remitted amount of employee’s premiums cannot be allocated to a particular person, those amounts may, within three years after the end of the year to which the employee’s premiums or insurable earnings relate, be allocated to a particular insured person to whom they pertain for a pay period based upon such evidence as the Minister may, having regard to all the circumstances, obtain. Where an amount in respect of an overpayment of premiums is refunded to a person, other than an employer or purported employer, or applied to a liability of the person to Her Majesty in right of Canada, interest to be paid or applied under subsection 63(6) of the Act shall be calculated at the rate prescribed in paragraph 25.1(2)(b) and for the period that begins on the latest of May 1 of the year following the year in respect of which the premiums were paid, the day on which the application for the refund was received, and the day on which the overpayment arose, and ends on the day on which the amount is so refunded or applied; and an amount in respect of an overpayment of premiums is refunded to an employer or purported employer or applied to a liability of the employer to Her Majesty in right of Canada, interest to be paid or applied under subsection 63(6) of the Act shall be calculated at the rate prescribed in paragraph 25.1(2)(b) and for the period that begins on the later of the day on which the remittance that created the overpayment was received, and the day on which the remittance that created the overpayment was due to be received, and ends on the day the amount is so refunded or applied. For the purposes of subsection (2), quarter means any of the following periods in a year: the period that begins on January 1 and ends on March 31; the period that begins on April 1 and ends on June 30; the period that begins on July 1 and ends on September 30; and the period that begins on October 1 and ends on December 31. For the purposes of every provision of the Act that requires interest at a prescribed rate to be paid to the Receiver General, the prescribed rate in effect during any particular quarter is the total of the rate that is the simple arithmetic mean, expressed as a percentage per annum and rounded to the next higher whole percentage where the mean is not a whole percentage, of all amounts each of which is the weekly average equivalent yield, expressed as a percentage per annum, of Government of Canada Treasury Bills that mature approximately three months after their date of issue and that are sold at a weekly auction of Government of Canada Treasury Bills during the first month of the quarter preceding the particular quarter, and 4 per cent; and every provision of the Act that requires interest at a prescribed rate to be paid or applied on an amount payable by the Minister, the prescribed rate in effect during any particular quarter is the total of the rate determined under subparagraph (a)(i) in respect of the particular quarter, and 2 per cent. For the purposes of these Regulations, an insured person shall be deemed to be employed in the province in which the establishment of his employer to which he reports for work is situated, and where the insured person is not required to report for work at any establishment of his employer, he shall be deemed to be employed in the province in which the establishment of his employer from which his remuneration is paid is situated. GRAPHIC IS NOT DISPLAYED PLEASE SEE SOR/94-270, P. 1618 TO 1661