| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Upon termination, a gratuitous payment, equal to the amount of the employer's contribution to the pension plan, was made into claimant's private RRSP. This was other monies received in contemplation of the separation and were properly allocated under reg. 58(10).
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Upon termination, a gratuitous payment, equal to the amount of the employer's contribution to the pension plan, was made into claimant's private RRSP. This is income arising out of employment in the sense that had he not had 3 years' employment, he would not have received it.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
Summary:
A gratuitous payment, equal to the amount of the employer's contribution to the pension plan, was made into claimant's private RRSP. The amount was received by him notwithstanding the fact that it had been paid to his credit in his RRSP rather than handed over to him directly.
