Decision 47731
Full Text of Decision 47731
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| earnings |
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Summary:
Claimant's submission is that having invested the sum of $28,000 in a RRSP, that amount should be eliminated from the allocation process. Held by Umpire that the monies paid to the claimant were not subject to any restrictions or conditions. The money claimant paid into a RRSP was the result of a personal decision to employ some of his money in that way. That investment was not forced upon him. The monies were paid to claimant by his employer and had to be allocated pursuant to SS.36(9) of EIR.
other summary
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| earnings |
income |
paid or payable |
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Decision 43469
Full Text of Decision 43469
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| earnings |
income |
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Summary:
Claimant contends that because the gratuity had been transferred into an RRSP, it should not be allocated and he should be entitled to benefits. Commission concedes that separation money put into an RRSP can be exempted from allocation but only when the RRSP is "non-commutable". No such evidence having been adduced by claimant, it must be taken that it is an ordinary investment vehicle, personal and collapsable.
Decision 41223
Full Text of Decision 41223
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Summary:
It has been well established that putting a settlement of a claim for damages from an employer directly into an RRSP does not shield any amounts considered as earnings from allocation.
Decision 40458
Full Text of Decision 40458
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| earnings |
income |
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Summary:
Clmt wished to reduce the amounts considered earnings by investing a portion into a RRSP. Referring to Taschereau (A.0795.92), Umpire maintained that the method of investment chosen by the clmt cannot change the nature of the amount paid and transform severance pay into a pension.
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| earnings |
awards |
rationale |
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Decision 26857
Full Text of Decision 26857
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income |
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Summary:
Severance pay replacing pension plan. That the employer decided to direct the monies into an RRSP (locked-in), with or without the approbation of the employee, does not alter the nature of the payment. The Board overlooked that the monies were paid or payable at some time as a result of employment.
Decision 26175
Full Text of Decision 26175
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Summary:
The Board found that the funds were sent directly to the Credit Union by the employer to be placed in a locked-in non-commutable RRSP, that they were placed beyond claimant's control until he reaches retirement age and therefore not earnings. The Board erred in law.
Decision 20743
Full Text of Decision 20743
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Summary:
According to the Board, as the amount was not put into a locked-in and non-commutable RRSP, it is deemed to have been paid to the employee. The Board was wrong in referring to the concept of locked-in and non-commutable RRSP, but its decision is the correct one.
Decision 20457
Full Text of Decision 20457
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Summary:
Recent jurisprudence is very clear: CUB-14680, 15683, 18874 and 19941. It was decided that circular BC-86-1 put out by the Commission was inexact and that an RRSP, convertible or not, cannot serve as a shelter to shield from Regs. 57 and 58.
other summary
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| earnings |
pension |
definition |
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Decision 19941
Full Text of Decision 19941
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An RRSP, convertible or not before the age of 65 years, cannot serve as a vehicle to get out from under Regs. 57 and 58. The UI Act provides no shelter of the tax kind to prevent a deduction of benefits. No matter the RRSP is convertible or not.
Decision 18480
Full Text of Decision 18480
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income |
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Summary:
That he chose to take those pension payments and pay them into an RRSP did not alter the fact that they became payable to him on a monthly basis. Pension plans which direct payments to another plan may be distinguished, the eventual recipient having no control over the payments.
Decision 18281
Full Text of Decision 18281
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income |
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Summary:
Pension deposited upon request into a non-commutable RRSP. The guideline 5.10.1 speaks of a case where one changes employers and the funds are transferred into another pension fund or into a non-commutable RRSP. In this example, the employee never had "control" over the funds.
Decision 18211
Full Text of Decision 18211
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| earnings |
income |
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Summary:
The fact that he had paid no income tax on his pension, because it was being rolled over directly into an RRSP, has no bearing on "earnings" under the UI Act. Whether tax is deferred is relevant only to what will be "income" under the Income Tax Act. Charter not violated.
Decision 17598
Full Text of Decision 17598
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income |
paid into rrsp |
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Summary:
Regardless of the manner of an individual investment or disposal of monies, earnings are to be allocated. The fact that one directed the employer to pay a portion of the separation pay into an RRSP does not alter the nature of payment.
Decision 17563
Full Text of Decision 17563
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| earnings |
income |
paid into rrsp |
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Summary:
A gratuitous payment, equal to the amount of the employer's contribution to the pension plan, was made into claimant's private RRSP. The amount was received by him notwithstanding the fact that it had been paid to his credit in his RRSP rather than handed over to him directly.
other summary
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| earnings |
pension |
definition |
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| earnings |
income |
arising out of any employment |
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Decision 16210
Full Text of Decision 16210
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income |
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Summary:
Immediately upon separation, following advice of a chartered accountant, claimant had her severance pay invested in a registered retirement savings plan where it was and still is locked-in for a year.
Decision 16153
Full Text of Decision 16153
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| earnings |
income |
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Summary:
Claimant's argument that the monies are not income since they were rolled over into an RRSP does not stand. It remains a benefit arising out of employment under 57(2)(a). Payment into RRSP does not change the nature of payment.
Decision 15872
Full Text of Decision 15872
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Summary:
The retirement package allowance is not a pension. He was entitled to pension payments. He also had total control over the allowance in that he chose to roll over the entire amount into a 2-year locked-in RRSP. This is income paid or payable to claimant.
Decision 14915
Full Text of Decision 14915
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income |
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Summary:
The Board erred in basing its decision on the fact that the retirement benefit was deposited directly into a registered retirement savings plan; this is without importance and the amount nevertheless constitutes income from employment. See GRANGER.
Decision 14794
Full Text of Decision 14794
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Summary:
The fact that moneys had been rolled over into an RRSP is not in any way determinative. They were his to deal with as he saw fit. His request to have them paid into an RRSP for possible tax benefits does not make them any the less payable to him.
Decision S-0684.85
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Summary:
Labour Adjustment Benefits. Neither the Board nor the Umpire had jurisdiction to grant the relief sought (compensation for misinformation received from CEIC to the effect that pension monies paid into an RRSP were not earnings).
other summary
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| board of referees |
jurisdiction |
priority of law |
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Decision 14680
Full Text of Decision 14680
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income |
paid into rrsp |
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Summary:
Claimant received a retirement bonus of $8,629 and became entitled to a monthly pension of $2,274. He directed that these funds be paid into an RRSP and cannot be cashed until age 61. He argued that monies are not income under the Income Tax Act as not paid or payable to him.
With respect to whether these monies are paid or payable to him under reg. 57(2)(e), claimant's argument is untenable. The only reason the monies were paid into an RRSP is because he directed that that be done. Otherwise they would have been paid to him.
other summary
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| earnings |
retirement allowances |
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| earnings |
income |
applicability |
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Decision 14681
Full Text of Decision 14681
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Summary:
CRN employee who argues that his pension into a term deposit is not paid or payable to him. The fact that he has chosen to have it paid into an RRSP makes it nonetheless payable to him. It is only by his own decision that it is not in fact paid to him and he can reverse it.
other summary
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| earnings |
pension |
definition |
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Decision 14632
Full Text of Decision 14632
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| earnings |
income |
paid into rrsp |
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Summary:
The fact that claimant directed the employer to pay a portion of her total separation payment into a RRSP does not alter the nature of the payment or remove it from the operation of 57(2) or 58(9) or (10).
other summary
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| earnings |
retirement allowances |
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Decision 14293
Full Text of Decision 14293
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| earnings |
income |
paid into rrsp |
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Summary:
The Board was wrong in concluding that the amount of money deposited by employer directly into a retirement fund had not been received by claimant. See GRANGER.
Decision 14210
Full Text of Decision 14210
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| earnings |
income |
paid into rrsp |
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Summary:
Claimant argues that the severance pay had been, pursuant to her direction, deposited in a registered retirement account and was frozen for 5 years. No error by Board. Monies properly allocated.
Decision 14098
Full Text of Decision 14098
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| earnings |
income |
paid into rrsp |
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Summary:
He claimed that he had been informed by the office that the $17,500 transferred to an RRSP would not be considered. If in fact he was told this, the information was incorrect. The fact of placing part of it into an RRSP does not change that it must be allocated.
Decision 13392
Full Text of Decision 13392
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| earnings |
income |
paid into rrsp |
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Summary:
It was the choice of the claimant to pay the money into an RRSP. He could have received the money, paid tax on it and spent it. The fact that he has put it into this savings fund for future use is no more relevant than it would be if he had put it in a bank.
other summary
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| earnings |
vacation pay |
by reason of lay-off or separation |
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Decision 13063
Full Text of Decision 13063
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| earnings |
income |
paid into rrsp |
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Summary:
The claimant had total control over the money he was to receive from his employer. It was the claimant who requested that the money be paid to his registered retirement pension plan.
other summary
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| interruption of earnings |
conditions required |
7 days without earnings |
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