加拿大就業保險給付之內容，主要分為失業給付及就業給付與支持就業措施兩大類，失業給付之內容包括：一般給付、特別給付、工作分擔與漁民給付；就業給付與支持就業措施目的為協助失業者重返勞動市場。針對原住民、身心障礙者、老年與青年等特定對象亦提供相關就業促進措施與方案。 該國制度之成效方面，低收入戶之給付額度較高，發揮所得充分配效果。以變動性區域失業率計算給付額度，雖能鼓勵低失業率區就業者多停留工作，但亦使高失業率區失業者不願移動至低失業率區域。給付資格以工時為計算基礎對非典型工作者保障較佳，但因給付資格之限制，不穩定就業者較全職就業者較不易達到給付資格。特定薪資補助、勞動市場合作計畫、工作分擔對於就業有正向影響，但就業給付與支持就業措施僅限於就保之適用對象，忽略無法進入勞動市場之弱勢就業族群。 加拿大之制度具有以下特點，值得我國參考：1.以工作時數計算給付資格，使付出勞力之計算更精確。2.給付週數之計算配合國內實際狀況規劃，亦發揮所得重分配效果。3.將勞工可能遭遇工作中斷或面臨解僱危機之特殊情形納入給付，並配合就業促進措施。4.與相關團體、組織合作，鼓勵其提出改革方案，致力於制度之評估與改革。 The PartⅠof the Employment Insurance Act in Canada provides regular benefit, special benefit, work-sharing, and fishing benefit to assist Canadians in facing the risk of unemployment. The PartⅡof the Act provides employment benefits and support measures to help EI claimants maintain or obtain their employment. Government in Canada also provides employment promotion measures for aboriginal peoples, people with disabilities, seniors, youth, and students. As for the impacts and effectiveness of the EI programs, Family Supplement plays a redistributive role in Canadian economy, enhance lower income claimants receive the same extent as higher earners. Although the VER（Variable Entrance Requirement）encourages people who live in the region with lower unemployment rate to work longer, but who lives in the higher unemployment rate region may reluctant to move to the lower unemployment rate region. Hour-based eligibility for EI benefits has better protection for the atypical workers, but they are harder eligible for benefits when compare with formal workers. Targeted Wage Subsidies, Labour Market Partnerships, and work-sharing have the positive impacts on employment. That EBSM eligibility is based on EI entitlement is limited for those clients with weak labour market attachment. There are some characteristics of the institutes in Canada: 1. More precise Hour-based eligibility for EI benefits. 2. Benefit period depends on regions’ condition and has income redistribution effect. 3. Provide benefits when Canadians facing the risk of unemployment or the special situation interrupting their employment. 4. Cooperate with relate groups and organizations and encourage them to provide programs and make efforts in evaluating and reforming.