| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
Summary:
It was the choice of the claimant to pay the money into an RRSP. He could have received the money, paid tax on it and spent it. The fact that he has put it into this savings fund for future use is no more relevant than it would be if he had put it in a bank.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
vacation pay |
by reason of lay-off or separation |
|
Summary:
Paid in contemplation of termination. Allocation is governed by reg. 58(13)(b). It does not matter when the vacation pay was earned. What caused the vacation pay to be immediately payable (rather than during vacation in July) obviously was the lay-off.
