| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
|
Summary:
Lump sum amount paid out of the Dofasco Employees' Savings and Profit Sharing Fund. It was transferred directly into an R.R.S.P. at the behest of the claimant. Registered as pension plan under the Income Tax Act.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
vacation pay |
trust fund |
|
Summary:
Claimant's contributions to pension fund are earnings both when earned and when paid out of fund. Whether they are savings in the hands of the employee as in VENNARI raised. Distinguishable as "pensions" are specifically described in reg. 57(2) whereas vacation pay is not.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
not savings |
|
Summary:
Claimant's contributions to pension fund are earnings both when earned and when paid out of fund. Whether they are savings in the hands of the employee as in VENNARI raised. Distinguishable as "pensions" are specifically described in reg. 57(2) whereas vacation pay is not.
