Summary of Issue: As Income


Decision A-0170.04 Full Text of Decision A-0170.04

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

The Commission had allocated the separation payments received by the claimant on his termination of employment, in accordance with subsection 36(9) of the EI Regulations. The Court determined that the Umpire had not erred and upheld the Commission's decision.


Decision A-0289.03 Full Text of Decision A-0289.03

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

The Court affirmed the decisions of the Board of Referees and the Umpire to the effect that the claimant bore the burden of proving that all or part of the moneys received upon his termination constituted something other than earnings.


Decision 59760 Full Text of Decision 59760

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

Refer to summary indexed under FCA A-0170.04


Decision 57135 Full Text of Decision 57135

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

Refer to summary indexed under FCA A-0289.03


Decision 39180 Full Text of Decision 39180

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

Received $16,140 as severance pay after his position was eliminated. This amount was placed in an RRSP. Umpire found that the fact that the claimant had decided to invest this amount in an RRSP did not change the provisions of the Regulations. The purpose of the payment for termination was to indemnify the claimant for the monetary consequences of early retirement; the amount paid thus came from employment. The BOR thus committed an error in fact and in law in deciding that the amount did not have value as earnings.


Decision A-0741.95 Full Text of Decision A-0741.95

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

Commission decided that layoff pay was earnings and should be allocated effective the date of the layoff according to Reg. 57 and 58(9). Umpire upheld this decision since it was consistent with the Commission’s regulations. FCA dismissed the claimant’s appeal since there were no grounds for intervention.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation from week of layoff

Decision 25549 Full Text of Decision 25549

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

The fact that part of the severance pay was conditional upon the occurrence of a subsequent event, namely that claimant find alternative employment within a specified time frame, does not take it outside the ambit of the Act. It remains income which "arose out of employment" within para. 57(2)(a).


Decision 17564 Full Text of Decision 17564

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

Although one can sympathize with a claimant who has been credited with money that he has not yet received, the purpose of the Act is to compensate unemployed persons for a loss, and not to pay benefits to those still receiving money from their former employer.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation from week of layoff

Decision 14854 Full Text of Decision 14854

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

No doubt that the severance pay is earnings due to legislative changes in 3-85. Claimant on layoff since 12-85. Decision to close plant taken in 2-86 and severance pay then paid. Paid in respect of separation which occurred 28-2-86 and to be allocated from that date, not 12-85.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation from week of layoff

Decision 13515 Full Text of Decision 13515

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

Refer to: A-0271.87

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings accumulated sick leave credits
earnings vacation pay as income

Decision A-0271.87 Full Text of Decision A-0271.87

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

The matter will be returned to the Umpire to decide on the basis that the amounts received by claimant as severance pay, vacation pay and sick leave were earnings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings accumulated sick leave credits
earnings vacation pay as income

Decision A-0661.86 Full Text of Decision A-0661.86

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

The sums received by the claimant in 2-86 as severance pay, vacation pay and sick leave are earnings to be allocated under ss. 58(10).

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings accumulated sick leave credits
earnings vacation pay as income

Decision 12727 Full Text of Decision 12727

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

Refer to: A-0661.86

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings accumulated sick leave credits
earnings vacation pay as income

Decision 13534 Full Text of Decision 13534

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings severance pay as income
Summary:

In the face of reg. 57(1), the claimant's submissions are without merit. The amount received would not have been paid had he not been a long-term employee and, in this sense, it must be taken to have arisen out of his employment.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
interruption of earnings conditions required 7 days without earnings
earnings income arising out of any employment
Date modified: