| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
as income |
|
Summary:
After retirement the claimant received a lump sum pension payment from his former employer consisting of contributions from both the claimant and his former employer. The Commission allocated the amount of the employer's contribution as earnings pursuant to subsection 36(15) of the Regulations. The claimant disputed the Commission's decision since he had put these monies directly into an RRSP. Subsection 35(2) of the Regulations states to be considered earnings, the income must be "arising out of any employment". The appeal before the Umpire is dismissed.
