That's right. Even then you wouldn't be able to with the EI account. Because the EI account is controlled by the federal government, the accounting rules don't allow you to expense it other than in the year the money is spent. The difference is the case with, say, making a grant to a provincial government. The federal government can take year-end funds and surpluses and provide them to a provincial government, which the federal government does not control, expense it in the current year, and the province spends it later. That's the accounting treatment.
On February 4th, 2008. See this statement in context.