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Bill C-111

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Social Insurance Number

Registration

138. (1) Every person employed in insurable employment shall be registered with the Commission.

Register

(2) The Commission shall maintain a register containing the names of all insured persons registered with the Commission and such other information as it determines is required to identify accurately all persons so registered.

Social Insurance Number

(3) The Commission shall assign to each person registered with it a number that is suitable for use as a file number or account number or for data processing purposes and the number so assigned to a person by the Commission under this section is the person's Social Insurance Number for any purpose for which a Social Insurance Number is required.

Social Insurance Number card

(4) The Commission shall issue to each person registered with it a card containing the person's name and Social Insurance Number.

Social Insurance Register

139. (1) Subject to and in accordance with the regulations, the Commission may maintain a Social Insurance Register containing

    (a) the names of individuals registered under section 138;

    (b) the names of individuals to whom a Social Insurance Number has been issued under the Canada Pension Plan; and

    (c) the names of individuals for whom application has been made to the Commission for a Social Insurance Number.

Additional information

(2) The Social Insurance Register may, subject to such regulations as the Governor in Council may make in that behalf, contain such other information in addition to the names and Social Insurance Numbers of individuals as is necessary to identify accurately all individuals so registered.

Issuing number and card

(3) If a Social Insurance Number is assigned to an individual by the Commission in the course of maintaining the registers mentioned in this section and section 138, the Commission shall issue a Social Insurance Number card to the individual so registered and that number is the individual's Social Insurance Number for all purposes for which a Social Insurance Number is required.

Regulations

(4) The Commission may, with the approval of the Governor in Council, make regulations respecting the registration of individuals under this section and section 138, the application for that registration, the issuance, custody, production and use of Social Insurance Number cards and the replacement of cards that have been lost, destroyed or defaced.

Providing information

(5) The Commission may, subject to such regulations as the Governor in Council may make in that behalf, make available such information contained in the registers maintained under this section and section 138 as the Commission deems necessary for the accurate identification of individuals and for the effective use by those individuals of Social Insurance Numbers and Social Insurance Number cards, to such persons as the Commission thinks appropriate to accomplish that purpose.

New Social Insurance Number

(6) A person who has been assigned a Social Insurance Number may subsequently be assigned another Social Insurance Number, in accordance with and subject to such regulations as the Commission may prescribe, if

    (a) the number first assigned has been assigned to another person;

    (b) wrongful use by another person of the number first assigned has created a situation in which the person to whom the number was first assigned is or may be caused embarrassment or hardship; or

    (c) there are other special or unusual circumstances that would make the issuance of another number desirable.

Voiding

(7) When a new Social Insurance Number is assigned to a person, any number previously assigned to that person becomes void.

More than one number assigned

(8) If a person has inadvertently been assigned more than one Social Insurance Number, the Commission shall determine which number is the official number and shall void the others.

Change of name

140. If the name of a person to whom a Social Insurance Number has been assigned is changed because of marriage or otherwise, the person shall apply to the Commission within 60 days after the change of name becomes effective for a Social Insurance Number card in the person's new name, unless the person has already made an application for a new Social Insurance Number card to another authority empowered to receive the application.

Prohibitions

141. (1) No person

    (a) who has been assigned a Social Insurance Number shall knowingly make an application to be again assigned a Social Insurance Number, whether the person gives information that is the same as or different from that contained in their previous application on which the Social Insurance Number had been assigned;

    (b) shall, with intent to defraud or deceive any person, present, loan or use a Social Insurance Number or Social Insurance Number card;

    (c) shall, without the authority of the Commission, manufacture a Social Insurance Number card or a substantially similar card, or duplicate a Social Insurance Number card, except by making a paper photocopy for record purposes only; or

    (d) shall, without the authority of the Commission, sell a Social Insurance Number, a Social Insurance Number card or a substantially similar card.

Offence and punishment

(2) Every person who contravenes subsection (1) is guilty of an offence and liable on summary conviction to a fine of not more than $1,000 or to imprisonment for a term of not more than one year, or to both.

Reports

Reports

142. All reports, recommendations and submissions required to be made to the Governor in Council under this Act, whether by the Commission or otherwise, shall be submitted through the Minister.

Electronic Systems

Regulations

143. (1) Notwithstanding anything in this Act, the Commission may, with the approval of the Governor in Council, make regulations as it deems necessary for the establishment and operation of electronic systems or any other technology to be used in the administration of this Act, including regulations respecting

    (a) the keeping of documents and their admissibility in proceedings under this Act;

    (b) the supplying of information for claims for benefits or for other purposes under this Act, the making of claims for benefits, in electronic or other form, the notification of persons and the transmission of any other information under this Act, including

      (i) the information that may be supplied in electronic or other form,

      (ii) the persons or groups or classes of persons by whom it may be supplied,

      (iii) the signature in electronic or other form of documents or the execution, adoption or authorization of documents in a manner that under the regulations is to have the same effect for the purposes of this Act as a signature, and

      (iv) the time and date when information supplied in electronic or other form is deemed to be received;

    (c) the payment of amounts under this Act by electronic instructions; and

    (d) the manner in which and the extent to which any provision of this Act or the regulations applies to the electronic systems, and adapting any such provision for the purpose of applying it.

Trial basis

(2) Regulations made under this section may apply on a trial basis.

PART VII

BENEFIT REPAYMENT

Definitions

144. In this Part,

``benefit repayment''
« remboursem ent de prestations »

``benefit repayment'' means an amount determined under section 145;

``benefits''
« prestations »

``benefits'' means benefits under this Act, read without reference to this Part;

``income''
« revenu »

``income'' of a person for a period means the amount that would be their income for the period determined under the Income Tax Act if no amount were

      (a) deductible under paragraphs 60(v.1) and (w) of that Act, or

      (b) included in respect of a gain from a disposition of property to which section 79 of that Act applies;

``Minister''
« ministre »

``Minister'' means the Minister of National Revenue;

``person''
« personne »

``person'' has the meaning given that term in subsection 248(1) of the Income Tax Act;

``taxation year''
« année d'imposition »

``taxation year'' means a taxation year within the meaning of the Income Tax Act.

Benefit repayment

145. (1) If a claimant's income for a taxation year exceeds 1.25 times the maximum yearly insurable earnings, the claimant shall repay to the Receiver General 30% of the lesser of

    (a) the total benefits paid to the claimant in the taxation year, and

    (b) the amount by which the claimant's income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings.

Claimants who previously received regular benefits

(2) The claimant shall repay to the Receiver General an amount determined under subsections (3) to (5), instead of subsection (1), if in the five years before a taxation year, the claimant was paid more than 20 weeks of regular benefits and their income for the taxation year exceeds the maximum yearly insurable earnings.

Repayment of benefits

(3) The claimant shall repay a percentage of the total benefits, other than special benefits, paid to the claimant in the taxation year, as determined by the following table:

TABLE

 

Number of
Weeks of
Regular Benefits	Percentage
Paid			Repayable

21 to 40		50%

41 to 60		60%

61 to 80		70%

81 to 100		80%

101 to 120		90%

more than 120		100%

Maximum repayment

(4) The maximum amount repayable under subsection (3) is 30% of the amount by which the claimant's income for the taxation year, less any amount repayable under subsection (5), exceeds the maximum yearly insurable earnings.

Repayment of special benefits

(5) If the claimant was paid special benefits in the taxation year, the claimant shall also repay 30% of the lesser of

    (a) the special benefits paid to the claimant in the taxation year, and

    (b) the amount by which the claimant's income for the taxation year exceeds 1.25 times the maximum yearly insurable earnings.

Excluded benefits

(6) Regular benefits paid for weeks before June 30, 1996 shall not be taken into account when applying subsections (2) to (4).

Date of repayment

(7) A repayment must be made on or before the day determined for the claimant for the taxation year under paragraph 146(a) or (b).

Limitation

(8) For greater certainty, repayments under this section do not affect the determination under subsections (2) and (3) or section 15 of the number of weeks of regular benefits paid to a claimant.

Returns

146. If a claimant is required to make a benefit repayment for a taxation year, a return in a form, and containing information, authorized by the Minister shall, without notice or demand, be filed with the Minister as part of the claimant's return of income under Part I of the Income Tax Act,

    (a) in the case of a claimant who dies after October 31 in the year and before May 1 in the next year, by the claimant's legal representative within six months after the day of death;

    (b) in the case of any other claimant, on or before April 30 in the next year, by that claimant or, if for any reason the claimant is unable to file the return, by their legal guardian, curator, tutor, committee or other legal representative; or

    (c) if the claimant or their legal representative has not filed the return, by such person as is required by notice in writing from the Minister to file the return, within such reasonable time as the notice specifies.

Estimate of benefit repayment

147. Every claimant or other person required by section 146 to file a return shall, in the return, estimate the amount of benefit repayment payable by them.

Responsible Minister

148. The Minister shall administer and enforce the provisions of this Part.

Application of Income Tax Act provisions

149. For the purposes of this Part, subsections 150(2) and (3), section 152 (except subsections 152(1.1) to (1.3) and (6)), section 158, subsections 159(1) to (3), sections 160 (except paragraph 160(1)(d)) and 160.1, subsections 161(1) and (11), sections 162 to 167, Division J of Part I, sections 220 to 226, subsection 227(10), sections 229, 239, 243 and 244 and subsections 248(7) and (11) of the Income Tax Act apply, with such modifications as the circumstances require, except that, in the application of those provisions,

    (a) ``Act'' shall be read as ``Part VII of the Employment Insurance Act'';

    (b) ``person'' and ``taxpayer'' shall be read as ``claimant'';

    (c) ``tax'' and ``taxes'' shall be read as ``benefit repayment'';

    (d) ``under this Part'' shall be read as ``under Part VII of the Employment Insurance Act''; and

    (e) paragraph 163(2)(a) of the Income Tax Act shall be read as follows:

      ``(a) the benefit repayment payable by him for the year as determined under section 145 of the Employment Insurance Act;''.

Debts due Her Majesty

150. All benefit repayments, interest, penalties and other amounts payable by a claimant under this Part and under the provisions of the Income Tax Act as they apply for the purposes of this Part are debts due to Her Majesty and recoverable in the Federal Court or any other court of competent jurisdiction or in any other manner provided by the Income Tax Act.

Communicati on of information

151. (1) Notwithstanding subsection 241(1) of the Income Tax Act, the Minister may communicate, or allow to be communicated, to the Commission, or a person authorized by the Commission, such information obtained under that Act as is necessary for the administration and enforcement of this Part and section 43 of this Act.

Authorized person

(2) In relation to any information obtained under subsection (1), a person authorized by the Commission is an official or authorized person within the meaning of subsection 241(10) of the Income Tax Act and is subject to subsections 239(2.2) and 241(1) and (2) of that Act.

Regulations

152. The Minister may, with the approval of the Governor in Council, make regulations

    (a) prescribing anything that by this Part is to be prescribed; and

    (b) generally, to carry out the purposes and provisions of this Part.

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