Summary of Issue: Bonus


Decision 67758 Full Text of Decision 67758

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus Company Performance
Summary:

There was no connection between payment of the bonus and the services performed by the claimant. The bonus was related solely to the company's overall performance, and the employer had complete discretion over whether to pay the bonus. I am therefore of the opinion that subsection 36(4) of the Regulations cannot apply in this case. I am also of the opinion that the other subsections between subsections 36(1) and (18) cannot apply to the allocation of the bonus in question. Subsection 36(19) must therefore apply.


Decision A-0704.99 Full Text of Decision A-0704.99

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus cost-of-living
Summary:

In light of the wording in the collective agreement, the FCA allowed the claimant's appeal. The FCA found that the payment of the isolation premium was continued because of a pregnancy and that, consequently, it should not be considered earnings that come under supplementary unemployment benefits. The Commission did not appeal this decision to the Supreme Court.


Decision 46068 Full Text of Decision 46068

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus cost-of-living
Summary:

Claimant on maternity leave received supplemental unemployment benefits (SUBs) and isolation pay of $183. The Commission treated the isolation pay as earnings, but BOR declared it to be a SUB. This was an error of law according to the Umpire. The isolation pay was not paid because of the maternity leave but pursuant to a clause of the collective agreement.


Decision 24964 Full Text of Decision 24964

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus cost-of-living
Summary:

Claimant in receipt of a "settlement and accommodation allowance" from her employer, the Government of the Northwest Territories, while on maternity leave.


Decision 11083 Full Text of Decision 11083

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus cost-of-living
Summary:

Claimant, a resident of N.W.T., continued to receive accommodation allowance or northern benefits during maternity leave. The tax-free aspect of it does not necessarily mean non-insurable earnings. Not an allowance for expenses and not a relief grant.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
maternity benefits earnings
earnings relief grants
earnings income elected or appointed representative

Decision 21782 Full Text of Decision 21782

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus in lieu of wage increase
Summary:

Refer to: A-1414.92

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation without services

Decision A-1414.92 Full Text of Decision A-1414.92

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus in lieu of wage increase
Summary:

Instead of awarding employees a wage increase, the company paid them a lump sum payment each year based on hours worked the preceding year. First payment made in 1-91. Claimant laid off 8-2-91. Monies to be allocated under 58(18)(b), and not under 58(4) to every week in 1991. Upheld by FC.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation without services

Decision 14653 Full Text of Decision 14653

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus insurance premiums
Summary:

Premiums for a continuation of life and dental insurance received in cash. Retroactive allocation. Claimant produced evidence that he in fact bought insurance with the money, so money went to the very same purpose as if employer had retained it.


Decision 14645 Full Text of Decision 14645

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus insurance premiums
Summary:

Company agreed to pay premiums for a continuation of life and dental insurance for 2 years. Upon termination, claimant had option of taking cash value; this he did. Monies come under 58(9) and (10) as "other monies received".


Decision A-0258.79 Full Text of Decision A-0258.79

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus recalling one to work
Summary:

Difference between salary and UI paid by Simon Fraser University in B.C. following maternity leave. Because of the requirement for return to work and the object was to encourage return to work, the monies were properly allocated to the periods after claimant returned to work. In this case as well, the entitlement to the reimbursement arises upon return to work. As return to work is a condition precedent to payment, Hawkins applies. Return to work was a mere condition to which was subordinated claimant's right to be compensated for her maternity leave. This does not alter the fact that the payment was for the period of the leave.**NOTE: the same situation applies in the case of Amy S. Yu (A-0256.79) and Marie Susan Buchmann (A-0257.79).

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings wage-loss indemnity maternity

Decision A-0256.79 Full Text of Decision A-0256.79

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus recalling one to work
Summary:

See summary indexed under the identical FCA case in Hawkins (A-0258.79, CUB 05512).

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings wage-loss indemnity maternity

Decision 73014 Full Text of Decision 73014

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

The last day of work at that company was May 2008. The claimant was paid vacation pay, a severance pay and a retention bonus pay. The company itself referred to these monies as a retention bonus that would be payable to the employees who remained on the job until their services would no longer be required. It was clearly stated as not being a production bonus but being a retention bonus. In those circumstances, the monies paid to the claimant are subject to allocation under sections 35 and 36 of the EI Act. The appeal of the Commission is allowed by the Umpire.


Decision 55953 Full Text of Decision 55953

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Claimant's contention is that the incentive bonus was received as a gift. Held that the bonus clearly constituted income arising out of employment. It was only by virtue of the fact that claimant was employed by TimberWest that he was entitled to the bonus money. It was earned income for having achieved the objectives of the Incentive Plan.


Decision 41845 Full Text of Decision 41845

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

The employer stressed the fact that the entitlement to the payment was tied directly to the number of hours worked in the preceding year and hence was made in respect of services already performed by the claimant. While agreeing that the payment was tied to past performance, the Umpire noted that there was no entitlement to it when the services were performed. Rather, the payment "arises from" the agreement as it is the agreement that has created the entitlement. Commission's appeal allowed.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
earnings allocation transaction

Decision 26019 Full Text of Decision 26019

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Recognition bonus, not covered in the agreement, paid to maintain the level of quality. I am convinced that the bonus cannot be dissociated from the plant closing. Had the plant's operations not terminated, the bonus would not have been created. Allocation according to s. 58(9) of the Regulations.


Decision 24516 Full Text of Decision 24516

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Held, while relying on WARREN, GUILBAULT and CUBs 23049 and 21043, that the $100,000. bonus shared by the employees who remained at work until they were laid off due to plant closure should be allocated after termination and not as salary.


Decision 23915 Full Text of Decision 23915

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Daily incentive production bonus and early closure pay allocated upon closure of the mine. In light of ss. 58(9), I am unable to accept that the incentive payments and early closure payments should not be allocated as part of his severance monies but rather during the period he earned these monies.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees appeal system test cases

Decision 23049 Full Text of Decision 23049

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Laid off in 5-91 and filed for UI. Laid off permanently in 1-92 and received vacation pay and a loyalty bonus. The loyalty bonus would only be payable if the employee worked until the final date, i.e. the final layoff. It is earnings paid or payable by reason of layoff. Properly allocated from 2-92.


Decision 20966 Full Text of Decision 20966

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Refer to: A-0600.92


Decision A-0600.92 Full Text of Decision A-0600.92

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Permanent closure of company. Bonus of $3.13 per hour payable in lump sum as incentive for workers to stay and complete the job. Not contained in original contract. Held that wages per hour were increased for 28-9-90 to 4-1-91 and are to be allocated under ss. 58(3). Upheld by FC.


Decision 21043 Full Text of Decision 21043

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Production bonus which was not part of the severance pay package and was paid only to those employees who continued working to the date of the plant closure. Claimant worked beyond date of closure and received bonus upon separation. Correctly allocated to subsequent weeks.


Decision 13149A Full Text of Decision 13149A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

H & R Block. Bonus paid at end of employment based on total tax volume was allocated by averaging the sum over the number of weeks of employment as per reg. 58(2). Employer cannot determine when the services were performed that gave rise to the commissions.


Decision 12121A Full Text of Decision 12121A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

The Board was of the opinion that, although claimant was offered a severance package, she chose to be bound by the terms of an agreement which required a commitment from her to provide a service in return for salary. Appeal dismissed.


Decision 13625 Full Text of Decision 13625

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Bonus allocated under 58(10) starting on last day of work. Bonus was described as bonus paid to employees to encourage them to stay with the company, equivalent to 1 1/2% of annual salary.


Decision 12356 Full Text of Decision 12356

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

I am satisfied that the stand-by pay must be treated as earnings, that there was at least an oral contract. This arose out of his employment. Under reg. 58(4), these earnings must be allocated to the period of stand-by. [p. 4-5]

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
interruption of earnings conditions required rehired within 7 days
reconsideration of claim factual cases interruption of earnings
board of referees jurisdiction priority of law
reconsideration of claim errors by Commission not a ground of entitlement

Decision 11703 Full Text of Decision 11703

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
Summary:

Pool compensation is severance/layoff pay according to agreement. Paid weekly to claimant by Pacific Western Airlines. No reason to conclude that pool arrangement should result in a redefinition of severance pay.


Decision 55459 Full Text of Decision 55459

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Claimant paid $406 following the ratification of the contract. Considered as a signing bonus and allocated to the week of the signature. The representative claimed that the money had been paid in lieu of other salary and benefits improvement the union was trying to obtain. Held by umpire that the employer had agreed to the payment of a bonus which was to be paid on a given date. Amounts were therefore paid as a direct result of the signing of the agreement.


Decision A-0610.01 Full Text of Decision A-0610.01

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

The claimant was paid $1,000 in the form of a contract signing bonus. According to the Commission, the triggering event was the signature of the new Master Agreement and the bonus was allocated in the week of the transaction. The Court stated that in questions of mixed fact and law, an Umpire can only intervene if the BOR's interpretation is unreasonable. The Court found that the BOR's application of the facts to the law was not unreasonable in deciding that the bonus dealt with past services and concluded that the Umpire could not intervene.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
umpires errors in law excess of jurisdiction

Decision 53378 Full Text of Decision 53378

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Collective agreement was signed on 17-01-2001 granting a lump sum of $1,000 a year for 1999 and 2000, calculated on the basis of the number of hours worked during these years. Amount allocated to the week of the event. BOR allowed the appeal, deciding that this was a retroactive pay increase. Decision overturned by the Umpire who, referring to the decision in CUB 41845, ruled that it was the signing of the collective agreement that created the right to be paid the lump sum.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation transaction

Decision 53100 Full Text of Decision 53100

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Bonus of $625 paid when agreement signed. Despite a tentative agreement was reached on March 31, the bonus could not be paid unless and until the agreement was ratified. Reference made to FCA A-1105.90.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation transaction

Decision 52055 Full Text of Decision 52055

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Refer to summary indexed under FCA A-0610.01


Decision 41845 Full Text of Decision 41845

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

While the signing bonus was not paid until the week ending August 9, 1996, it was paid as a result of the labour agreement ratified on July 10, 1996. The fact that the employer was given 30 days from the date of ratification to make the payment does not negate that it is the agreement which gave rise to the payment. Distinguishing the case from Patenaude (CUB 12503), the Umpire found that all that stood between the claimant and the actual payment was a term of 30 days. A term is not a condition. It involves no uncertainty. The Commission's appeal must succeed.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus retaining one's services
earnings allocation transaction

Decision 35199 Full Text of Decision 35199

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Advance settlement bonus payable after ratification of the contract in the case of permanent employees, and when they return to work or at their request in the case of those laid-off. The understanding was not part of the collective agreement. It cannot be concluded that there was a transaction within the meaning of R. 58(18)(b) for all employees.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income paid or payable

Decision 28544 Full Text of Decision 28544

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Signing bonus payable upon ratification of new contract on 6-10-92 not paid until claimant's return to work 25-10 as per union's request. The triggering event in this transaction was the signing of the contract. The Board erred in law when it found that the transaction was not completed until paid.


Decision 27135 Full Text of Decision 27135

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Collective agreement signed 6-10. Bonus of $700 then became payable but, at the request of the union, it was agreed that the laid off employees should receive it at the time they returned to work, which was 14-11. OSTONAL quoted. Held that the transaction under 58(18)(b) occurred in week of 6-10.


Decision 26677 Full Text of Decision 26677

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Claimant received $250 on 16-7-93. CUB 17902 followed. Held that this is income arising out of employment to be allocated under para. 58(18)(b) to the week of 23-5-93 since the collective agreement was signed on 28-5-93.


Decision A-1105.90 Full Text of Decision A-1105.90

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Bonus of $800 paid upon ratification of agreement. Clearly "earnings from employment". Ss. 58(3) and (18)(a) are cast in retrospective terms. Not applicable here. Payable whether or not she returned after maternity leave. Whether it arose from transaction is a finding of fact.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings wages or salary allocation
earnings allocation transaction

Decision 18360 Full Text of Decision 18360

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Refer to: A-1105.90

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings wages or salary allocation
earnings allocation transaction

Decision 18836 Full Text of Decision 18836

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

As per agreement concluded on 23-10-87 all eligible employees on layoff are required to apply for the signing bonus. Claimant did not know about it until he returned to work in 12-87. The transaction in reg. 58(18)(b) did not occur until claimant applied for the bonus in 12-87.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation transaction

Decision 17902 Full Text of Decision 17902

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Claimant became entitled to $200 as a signing bonus upon the execution of a collective agreement. It was income arising out of his employment even if payment occurred during a layoff period. To be allocated to week of transaction, i.e. the week the agreement was signed.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation transaction
board of referees legislative authority contract and labour agreement

Decision 12503 Full Text of Decision 12503

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings bonus signing contract
Summary:

Laid off July. Negotiations going on. Agreement ratified 13-10. Early signing bonus of $500 not payable to members on lay-off until recall. Claimant recalled 31-10. Meaning of "transaction" in 58(18) discussed. Monies to be allocated to week of 31-10, not 13-10.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation transaction
Date modified: