| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
commissions |
|
|
Summary:
The claimant received commissions for insurance policies he sold/bought for/from his employer, Clarica, for himself, his spouse and his son. He argued that this type of income is not taxable under the Quebec Income Tax Act. By endorsing the proposed financial measure and deciding that it applied in this case, the Board exceeded its jurisdiction. Moreover, there is no relationship between the fact that a commission might not have to be considered income to be declared for taxes and the fact that it can still meet the definition of earnings within the meaning of the Employment Insurance Act.
