Decision 19876
| Case Number | Claimant | Judge | Language | Decision date |
|---|---|---|---|---|
| Decision 19876 | Strayer | English | 1991-06-21 |
| Decision | Appealed | Appellant | Corresponding Case |
|---|---|---|---|
| Dismissed | No | N/A | - |
| Issue: | Sub-Issue 1: | Sub-Issue 2: | Sub-Issue 3: |
|---|---|---|---|
| earnings | allocation | applicability |
Summary:
Retirement allowance taxed as 1989 income and allocated by the CEIC over a period in 1990. It is well established in the jurisprudence that the income may be treated differently under the Income Tax Act and under the UI Act. Each has its own purposes and systems.