Summary of Issue: Applicability

Decision 42206 Full Text of Decision 42206

According to the 1993 amendment to section 57(6)(c) of the Regulations, the claimant's income as chair of the BOR must be allocated and deducted from the amount of benefit otherwise payable, taking into account the part that can be assigned to expenses, which cannot be considered earnings.

Decision 27140 Full Text of Decision 27140

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).

Decision 17589 Full Text of Decision 17589

While the claimant chose an RRSP because of its benefits for tax purposes, the treatment of income under one statute (Income Tax Act) does not apply in a different statute (UI Act).

Decision 14680 Full Text of Decision 14680

Any special meaning given to "income" under the Income Tax Act does not automatically apply to the interpretation of that word in the UI Act. [p._3]

Decision A-0261.86 Full Text of Decision A-0261.86

Authority in 44(q) examined but not discussed. The term earnings is not defined in the Act. To this end, s. 57 was adopted for the determination of earnings while 58 was adopted for the purpose of their allocation. See comments from Justice Thurlow.

Decision 12002 Full Text of Decision 12002

Refer to: A-0261.86

Decision 12101 Full Text of Decision 12101

The definition of "income" is broad enough to encompass any sort of receipt by a claimant in monetary or other form from an employer or other person. [p. 4]

Decision A-1195.84 Full Text of Decision A-1195.84

Claimant was offered 3 options by the employer. Whether the result would have been different had she chosen option (b) need not be considered since, in fact, she chose option (c). [p. 5]

Decision A-0263.78 Full Text of Decision A-0263.78

The judgment of this Court in Atkins was rendered under the Income Tax Act. It cannot be invoked when interpreting the UI Regulations unless it be clear that the word "income" has the same meaning in both enactments.