Decision 28185
Case Number | Claimant | Judge | Language | Decision date |
---|---|---|---|---|
Decision 28185 | Rouleau | French | 1995-06-21 |
Decision | Appealed | Appellant | Corresponding Case |
---|---|---|---|
Dismissed | No | N/A | - |
Issue: | Sub-Issue 1: | Sub-Issue 2: | Sub-Issue 3: |
---|---|---|---|
earnings | pension | lump sum |
Summary:
Held that the Board erred in deciding that an amount of $113,194 paid by Hydro-Québec after deduction, representing the taxable portion of the updated annuity, constituted earnings. Para. 57(2)(e) also applies to all amounts paid as or in lieu of pension.