| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
wages or salary |
retroactive increases |
|
Summary:
At issue, monies received as pension plan surplus. Previous decisions state that sums are not considered to be retroactive salary increases when they are paid without regard to number of hours worked, do not affect salary structure or do not compensate for previous periods of work (CUB 16646).
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
by reason of separation |
|
Summary:
The lump sum payment would not have been payable if the pension had not been terminated due to financial difficulties which brought about the closure of the mine. Thus, the payment of monies arises out of the severance of the employer-employee relationship and also falls within the ambit of 58(9).
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
plan surplus including interests |
|
Summary:
Upon closure of mine, maximum amount permissible transferred over into a non-commutable RRSP, with the remainder to be paid to each employee in a lump sum, in this case $406.73. Held that this amount including accrued interests was to be allocated in week of closure even though paid much later.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
Sums which are received from the employer are presumed earnings and must therefore be allocated unless the amount falls within an exception in ss. 57(3) or do not arise from employment (see CUB 17598).
