| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
relief grants |
|
|
Summary:
Closure of mine in Kirkland Lake and Temagami. Part of severance package received was labelled "Housing and Rental Subsidy". Held as an obiter that even if the housing subsidy were considered earnings, it would be exempt as a "relief grant in cash or kind" under subsection 57(3) of the Regulations.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Closure of mine in Kirkland Lake and Temagami. Part of severance package received was labelled "Housing and Rental Subsidy". Held that subsidy not linked to particular work performed by the employees but to indemnify for the diminution in value of theirresidence. Sole discretion of the employer.
