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B.C. Reg. 259/2021, deposited October 12, 2021, under the BUDGET MEASURES IMPLEMENTATION ACT, 2021 [section 85] and the INCOME TAX ACT [section 238]. Order in Council 561/2021, approved and ordered October 12, 2021.
On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that effective May 1, 2020,
(a) sections 35, 36 and 38 of the Budget Measures Implementation Act, 2021, S.B.C. 2021, c. 18 are brought into force, and
(b) the Emergency Benefit for Workers Regulation, B.C. Reg. 249/2020, is amended as set out in the attached Schedule.
— S. ROBINSON, Minister of Finance; K. CONROY, Presiding Member of the Executive Council.
1 The Emergency Benefit for Workers Regulation, B.C. Reg. 249/2020, is amended by adding the following section:
Prescribed requirements for emergency benefit
2.1 For the purposes of section 215 (1.1) (d) of the Act, the following requirements are prescribed:
(a) either of the following applies:
(i) the individual
(A) meets the requirement in section 215 (1.1) (c) (i) or (ii) of the Act, and
(B) would have been entitled to receive an income support payment under the Canada Emergency Response Benefit Act if the individual's self-employment gross income had been taken into account for the purpose of paragraph (b) of the definition of "worker" in section 2 of that Act;
(ii) the individual
(A) meets the requirement in section 215 (1.1) (c) (iii) of the Act, and
(B) would have been entitled to receive an employment insurance emergency response benefit under Part VIII.4 of the Employment Insurance Act (Canada) if the individual's self-employment gross income had been insurable earnings for the purpose of section 153.9 (1) (a) (iii) and (c) (iii) of that Act;
(b) the individual has filed a return of income under section 150 of the federal Act for the 2019 and 2020 taxation years on or before December 31, 2022.
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