Summary of Issue: As Income

Decision 77480 Full Text of Decision 77480

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.

Decision 77090 Full Text of Decision 77090

The Commission’s decision to allocate the income received by the claimant from the Canada Pension Plan for the week of March 29, 2009 to the week of April 19, 2009 inclusive. The Commission determined the overpayment is $141.00. The decision of the Board is set aside; the appeal by the commission is allowed by the Umpire.

Decision 74988 Full Text of Decision 74988

After applying for benefits, the claimant started receiving Canada Pension Plan (CPP) payments. The Commission allocated the payments as earnings, therefore resulting in an overpayment. The claimant disagreed with the Commission’s decision. It is clear and a settled law that CPP payments constitute earnings when calculating employment insurance claims. The appeal by the claimant is dismissed by the Umpire.

Decision 65710 Full Text of Decision 65710

The claimant was receiving a pension after his employment ended but submitted that, since he had not retired but had left his job for just cause and was still looking for work, the pension payments he was receiving should not affect his entitlement to employment insurance benefits. The Umpire stated that subsection 35(2) of the Employment Insurance Act provides unequivocally that moneys received as a pension represent earnings that must be allocated in accordance with section 36 of the Regulations.

Decision 40328 Full Text of Decision 40328

Clmt alleged that the amounts received from the QPP did not constitute employment income. Anyone who has invested of his own free will in a pension plan is not deprived of benefits if the money invested does not arise directly from employment. The amounts enabling QPP payments to be made to the clmt in this case came from his employment.

Decision 39611 Full Text of Decision 39611

Earnings arising out of pensions awarded upon retirement from employment are considered as earnings arising from the employment for the purpose of determining entitlement to unemployment insurance benefits.

Decision 36893 Full Text of Decision 36893

It is clear that on the basis of Reg. 57 and 58 pension benefits from Canada Pension Plan or other sources are to be allocated to weeks in a benefit period as earnings and thus are to be taken into account in assessing entitlement to benefits under the UI Act.

Decision 36068 Full Text of Decision 36068

Claimant in receipt of Canada Pension benefits and not disclosing that fact stating that it was not earnings from employment. Held by Umpire that jurisprudence has established that pension income constitutes earnings within the meaning of the legislation and has to be deducted from benefits.

Decision A-1191.88 Full Text of Decision A-1191.88

Even if the pension had been effective in 12-85 and a claim filed immediately, that would not have prevented the new regulation from being applicable from the moment it came into force and the pension monies received from then on deductible from the benefits otherwise payable.

Decision 15442 Full Text of Decision 15442

Refer to: A-0777.88

Decision A-0776.88 Full Text of Decision A-0776.88

If claimant's pension is being paid pursuant to what are today normal pension arrangements, directly or indirectly from a fund built up by contributions from both employer and employee, this is a pension arising out of employment, as per Umpire. Implicitly concurred in by FC.

Decision A-0777.88 Full Text of Decision A-0777.88

Amendments of para. 57(3)(a) and 57(2)(e) in 1-86 demonstrate clearly that Parliament has effectively withdrawn pension payments from those sources of income which are not allocable as earnings.

Decision 15443 Full Text of Decision 15443

Refer to: A-0776.88