Decision A-0586.92
Full Text of Decision A-0586.92
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
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Summary:
Dofasco employee who quit after 16 years of service. Not a retiree. Directed that monies payable to him under the profit sharing plan be transferred into an RRSP. Profit sharing plan registered as a pension plan under the Income Tax Act. Correctly allocated by the Umpire as a pension.
Decision 20968
Full Text of Decision 20968
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
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Summary:
Refer to: A-0586.92
Decision 15359A
Full Text of Decision 15359A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
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Summary:
Lump sum amount paid out of the Dofasco Employees' Savings and Profit Sharing Fund. It was transferred directly into an R.R.S.P. at the behest of the claimant. Registered as pension plan under the Income Tax Act.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
vacation pay |
trust fund |
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| earnings |
pension |
not savings |
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Decision 14850
Full Text of Decision 14850
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
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Summary:
Lump sum payment from "Profit Sharing and Retirement Plan" rolled over into RRSP upon layoff at 55. Not sure that "control", as stated in CUB 12838, is the crucial factor to decide whether monies are a pension. Reg. 58(16) refers to pensions paid in a lump sum. [p. 8]
