Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
board of referees |
hearings |
tape-recording |
|
Summary:
The Commission has destroyed the tape of the oral proceedings before the Board. Thus, it is impossible to know what oral evidence was given. Since this is a Commission appeal and it is the Commission which destroyed the tape, I think that is sufficient reason to dismiss the Commission's appeal.
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
vacation pay |
trust fund |
|
Summary:
What banking procedures must be followed by the employer to consider that monies were held in trust? Paying them into a separate bank account is certainly one way of doing so. But the existence or non-existence of a separate bank account, alone, is not controlling. All factors must be considered.
WHELAN and NIELD commented. "Kept separate and beyond control" does not mean that the funds must be out of the employer's control. The employer will continue to control the funds as trustee. I understand that the funds cannot be an unidentified part of the employer's operating account.