| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| sickness benefits |
earnings |
|
|
Summary:
The claimant applied for sickness benefits which were approved. At the same time, he was covered by a private group plan through his employer for loss of wages (illness) also received payments from this private plan. Payments from the group insurance plan were allocated by the Commission resulting in a considerable overpayment. The claimant argues that since the payments from the private plan are not taxable under the Income Tax Act, they should not be deemed to be income and therefore should not be allocated. The Income Tax Act may not consider the group plan payments as income for tax purposes, the Employment Insurance Act and its Regulations clearly consider these payments as income and they must accordingly be allocated. The appeal by the claimant is dismissed by the Umpire.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
wage-loss indemnity |
group plan |
|
Summary:
The claimant applied for sickness benefits which were approved. At the same time, he was covered by a private group plan through his employer for loss of wages (illness) also received payments from this private plan. Payments from the group insurance plan were allocated by the Commission resulting in a considerable overpayment. The claimant argues that since the payments from the private plan are not taxable under the Income Tax Act, they should not be deemed to be income and therefore should not be allocated. The Income Tax Act may not consider the group plan payments as income for tax purposes, the Employment Insurance Act and its Regulations clearly consider these payments as income and they must accordingly be allocated. The appeal by the claimant is dismissed by the Umpire.
