Vol. 141, No. 25 — December 12, 2007

Registration
SI/2007-112 December 12, 2007

FINANCIAL ADMINISTRATION ACT

Quebec Parental Insurance Plan (2007) Remission Order

P.C. 2007-1795 November 29, 2007

Her Excellency the Governor General in Council, considering that the collection of certain amounts of employment insurance premiums is unjust, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act, hereby makes the annexed Quebec Parental Insurance Plan (2007) Remission Order.

QUEBEC PARENTAL INSURANCE PLAN (2007) REMISSION ORDER

INTERPRETATION

1. In this Order, "employee's premium", "employer" and "employer's premium" have the same meaning as in subsection 2(1) of the Employment Insurance Act.

REMISSION

2. Remission is hereby granted to an individual who paid employee's premiums from January 1, 2006, to October 25, 2006, under Part IV of the Employment Insurance Act of an amount equal to the amount, if any, by which

(a) the employee's premiums paid

exceed

(b) the employee's premiums that would have been payable by that individual if subparagraph 2(3)(f)(iii) of the Insurable Earnings and Collection of Premiums Regulations had been in force on January 1, 2006.

3. Remission is hereby granted to an employer who paid employer's premiums from January 1, 2006, to October 25, 2006, under Part IV of the Employment Insurance Act of an amount equal to the amount, if any, by which

(a) the employer's premiums paid

exceed

(b) the employer's premiums that would have been payable by that employer if subparagraph 2(3)(f)(iii) of the Insurable Earnings and Collection of Premiums Regulations had been in force on January 1, 2006.

CONDITION

4. Remission is granted on condition that a written claim for the remission is made to the Minister of National Revenue before January 1, 2010.

EXPLANATORY NOTE

(This note is not part of the Order.)

The Order remits the employment insurance premiums paid by employees and employers on the additional amounts paid by employers to increase benefits payable under a provincial parental insurance plan that pays eligible workers maternity, paternity and parental benefits upon the birth of a child and adoption benefits for the adoption of a minor. The premiums remitted represent the additional premiums paid from January 1, 2006, to October 25, 2006.

Footnote a

S.C. 1991, c. 24, s. 7(2)

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