| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
farming |
calculation of income |
|
Summary:
Apart from the fact that claimant provided no details of this with respect to the weeks in question, insofar as an advance might not be taken into account in the receipts this could work to his advantage.
It is adequately clear from the context that para. 57(6)(b) provides that precisely 15% of gross income shall be allocated, the "only" being there to emphasize that the whole of the gross receipts shall not be so allocated.
As for transportation costs not having been deducted, they represent one of many business costs coming out of the gross income before a net income can be calculated. But the UI Regulations use gross income and treat 15% of that as actual income in lieu of trying to calculate the net income.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
farming |
allocation of earnings |
|
Summary:
I do not think it reasonable to insist that the CEIC should provide extensive advice as to how best claimants can avoid allocation of real income, any more than the officers of Revenue Canada should be regarded as reasonably obliged to advise taxpayers on how they may best minimize their income tax.
I agree that results may be somewhat arbitrary in that he might well have chosen to sell all of his grain in 1 or 2 weeks instead of 8. A more rational system would provide for some kind of averaging of total annual gross income over the entire year. But that is not what the Regulations provide.
