Summary of Issue: In Kind


Decision 66950 Full Text of Decision 66950

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Subsequent to the beginning of her claim for sickness benefits, the Commission learned that the claimant and her spouse lived year-round on the employer's premises in a residence that the employer provided for them. The weekly amount determined by the Commission as the value of the accomodation was $15 which was allocated retroactively creating an overpayment of $420.


Decision 68316 Full Text of Decision 68316

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

The claimant was paid a monthly salary of $1,337.00 which included his rent of $337.00 per month. The rent was deducted from the salary and the net balance was paid to the claimant semi-monthly. Free lodging is part of his earnings.


Decision 54235 Full Text of Decision 54235

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

As minister, claimant is provided housing during her period of maternity. The Commission determined that these non-pecuniary benefits constituted earnings to be deducted from her maternity benefits. The BOR found that housing was part of a top-up of her maternity benefits via Supplemental Unemployment Benefits and should be excluded from earnings. Held by Umpire that these monies had nothing to do with her maternity leave: it is an allowance that she received prior to her maternity leave and will continue to receive once she returns to her ministry.


Decision 41492 Full Text of Decision 41492

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Claimant worked for his wife’s business and generated income from his work. That income was used to pay for house-related expenses. Umpire found that in the circumstances, he was deriving benefit from his work in the form of payment of the couple’s expenses through his wife’s business income resulting from the work he provided himself. BOR had therefore erred in law in deciding to cancel the claimant’s overpayment because while the claimant did not receive payment directly, the money that his wife’s business made from his work was used to pay for the couple’s house-related expenses.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings business returns
earnings income between spouses
reconsideration of claim overpayment authority to write off

Decision 35521 Full Text of Decision 35521

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Interruption of earnings did not occur since the claimant continued to receive benefits from his employer, namely the use of a truck. He therefore received remuneration from such work, in accordance with the definition given in R. 57(6)(d).

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
interruption of earnings conditions required non-monetary income

Decision 27149 Full Text of Decision 27149

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Benefited from the use of an automobile. Held that the retroactive billing of expenses for the use of the autombile, as attested by the minutes of a meeting which he himself attended, was not sufficient to establish that he had not benefited from a non-pecuniary remuneration.


Decision 25241A Full Text of Decision 25241A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

During her employment claimant had the use of an employer-owned vehicle. Would have returned the vehicle when on maternity leave had she known this is income. Income includes non-pecuniary income and the entire income must be deducted. The non-pecuniary benefit must be allocated under s. 58.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees jurisdiction guidelines from the Commission

Decision 25101 Full Text of Decision 25101

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Claimant, in lieu of cash, received a refrigerator, stove, washer and dryer. The facts are clear that he received appliances from his employer for services rendered and the legislation dictates their value be considered as earnings for benefit purposes.


Decision 24295 Full Text of Decision 24295

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Held that the rent value of some $600 per month offered to the claimant for performing superintendent services were earnings. The jurisprudence is clear on this issue. There does not need to be a written contract of employment. CUB 13682 referred to.


Decision 23722 Full Text of Decision 23722

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

The actual cost of this course was $1,700 but the claimant attended free of charge because of the services she had rendered as co-ordinator for the course. Held that this was income under s. 57(1) and was properly allocated at $91 a week.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
self-employment assistance earnings to be deducted other source

Decision 18529A Full Text of Decision 18529A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

The employer's cost value of $2.50 per meal was never received by the restaurant employees but was shown simply as a taxable benefit added on to their gross income and then deducted. Reg. 57(6) is broad enough to include this as earnings. Whether the meals were actually taken was also raised.


Decision 20684 Full Text of Decision 20684

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Claimant was a residence manager and in that capacity received a reduction of rent of $180 per month between 16-4 and 28-5; as of 1-6 he had a rent free suite valued at $350 per month since he was now managing 2 apartment buildings. No error by Board saying this was earnings.


Decision 18529 Full Text of Decision 18529

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Waitress in respect of whom the payroll records include meal allowances valued at $2.50. Often she did not actually take the meal and received no monetary compensation. A question of fact for the Board: to what extent claimant has "received" a non-pecuniary benefit.


Decision 18363 Full Text of Decision 18363

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Room and board received by claimant in return for his work in his father's used farm machinery business approximately 10 hours per week.


Decision 17034 Full Text of Decision 17034

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

The house used by claimant, a caretaker, is one on public display by the municipality and a value for benefits received is not applicable. Claimant considered to be a volunteer.


Decision 16854 Full Text of Decision 16854

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

A pastor who ceased to be paid his monthly salary of $1446 because of a lack of funds but continued to be provided with housing accommodations estimated at $75 weekly. Retroactive ruling resulting in substantial overpayment.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
interruption of earnings conditions required non-monetary income
reconsideration of claim factual cases interruption of earnings

Decision 15700 Full Text of Decision 15700

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

No stoppage in pay since the insured continued to work for the purposes of earning a pension. It must be taken into consideration that Regulation 57(6)(d) states that the value of the pension and accommodation constitutes a form of compensation.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
interruption of earnings conditions required non-monetary income
week of unemployment farming full working week

Decision 15504 Full Text of Decision 15504

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Oral contract with employer in return for free accommodation shared by her and husband. Reg. 57(6)(d) quoted. There is no question in my mind that the Commission was justified in making the assessment it did for the value of the rent-free apartment accommodation.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees hearings by telephone
earnings income between spouses

Decision 14085 Full Text of Decision 14085

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Cites Reg. 57(11). As owner of 60% of shares, he had benefit of dividends, salary, bonus or increase in his company's own assets through accumulation of undistributed profits.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
week of unemployment co-adventure
week of unemployment corporate veil
earnings farming definition
earnings farming calculation of income

Decision 13990 Full Text of Decision 13990

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Under Reg. 57(6)(d) the value of board, living quarters and other benefits received by a claimant in respect of his employment is equivalent to income. It is also confirmed in the case law that living quarters are equivalent to earnings.


Decision 13682 Full Text of Decision 13682

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

The claimant lives in this house because of his employment as pastor of the Baptist Church. Therefore, unless he himself owns the house, it must constitute living quarters received from or on behalf of his employer. No evidence that he owned the house.


Decision A-1496.84 Full Text of Decision A-1496.84

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

The Commission erred in law as it ignored the definition of income in Reg. 57 and the particular requirement of 57(6)(d) in concluding that the value of accommodation and horse board was not insurable earnings. [p. 10]

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
basic concepts responsibility for ui administration
basic concepts rate of benefit computation
basic concepts insurability non-monetary
basic concepts insurability jurisdiction
board of referees errors in law meaning of a term

Decision 10380 Full Text of Decision 10380

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income in kind
Summary:

Claimant laid off in 12-81. As of 7-82, entitled to $359 vacation pay. Pursuant to agreement entered into upon layoff, monies to be used by employer to pay premiums on employees' behalf for OHIP, life insurance and blue cross covering time of layoff. Held to be earnings.

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