Decision 66826
Full Text of Decision 66826
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
Indian Band Member |
|
Summary:
The claimant was self-employed, principally doing snow removal and is a member of an Indian Band. The band manager told him he did not have to report his earnings. While the income he earned on the Reserve was exempt from income tax it was income or earnings that should have been reported to the Commission for employment insurance purposes.
Decision 22810
Full Text of Decision 22810
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
advances on commissions |
|
Summary:
Commission salesman whose outstanding advances accumulated as a debt every month that he failed to earn sufficient commissions. Full income tax was paid at the time of the advances. The employer called severance pay the amount of $8,674 written off upon separation. FENNIMORE referred to and applied.
Decision 20777
Full Text of Decision 20777
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
advances on commissions |
|
Summary:
Refer to: A-0394.92
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Decision A-0394.92
Full Text of Decision A-0394.92
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
advances on commissions |
|
Summary:
The advances in excess of earned commissions did not create an indebtedness since the employee was not required to repay these amounts. The vacation pay did not constitute monies to which he was still entitled since these monies, through the unearned advances, had already been received by him.
Commissioned employee whose employer did not seek to recover shortfalls in advances, except that any outstanding monies on termination were to be applied against unearned commissions. Held that the unpaid vacation pay of $764 was neither paid nor payable for the purpose of ss. 58(9).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Decision 21635
Full Text of Decision 21635
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
advances on commissions |
|
Summary:
Claimant was entitled to $3,447 as severance pay when he was terminated. As commissions had been overpaid to him as salary in the amount of $2,856, he only received the balance of $597. Held that the Board did not err by concluding that his earnings amounted to $597, not $3,447.
Decision 28679
Full Text of Decision 28679
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
amount unknown |
|
Summary:
Worked weekends as taxi driver. Both claimant and employer failed to keep record of earnings. In the absence of statutory authority to allocate earnings arbitrarily the allocation made by the Commission has no validity and cannot stand, notwithstanding the spirit and intent of the legislation.
Decision 15127
Full Text of Decision 15127
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
amount unknown |
|
Summary:
A waiter who did not declare part of his tips, the amount of which was not known; assessed by CEIC at 40% of wages, that is the same percentage as the part reported and known. It is up to the insured person to submit the evidence required by section 40.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
tips |
|
|
Decision 12011
Full Text of Decision 12011
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
amount unknown |
|
Summary:
Arbitrarily set at 50% in absence of necessary information; decision reversed because sufficient reasons not stated by board.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
tips |
|
|
Decision A-0263.78
Full Text of Decision A-0263.78
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
amount unknown |
|
Summary:
The Umpire said that the impossibility of determining which part of 4550$ was due to loss of wages resulted in an impossibility of determining that the sum was income. That reasoning cannot be accepted. It ignores 40(1): claimant not entitled unless he proves entitlement.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
charter |
|
|
| earnings |
rationale |
|
|
| earnings |
proof |
|
|
| board of referees |
legislative authority |
provincial and other laws |
|
| earnings |
income |
applicability |
|
| earnings |
awards |
as income |
|
| earnings |
awards |
legal costs |
|
Decision 42206
Full Text of Decision 42206
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
According to the 1993 amendment to section 57(6)(c) of the Regulations, the claimant's income as chair of the BOR must be allocated and deducted from the amount of benefit otherwise payable, taking into account the part that can be assigned to expenses, which cannot be considered earnings.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Decision 27140
Full Text of Decision 27140
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
Sums which are received from the employer are presumed earnings and must therefore be allocated unless the amount falls within an exception in ss. 57(3) or do not arise from employment (see CUB 17598).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
wages or salary |
retroactive increases |
|
| earnings |
allocation |
by reason of separation |
|
| earnings |
pension |
plan surplus including interests |
|
Decision 17589
Full Text of Decision 17589
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
While the claimant chose an RRSP because of its benefits for tax purposes, the treatment of income under one statute (Income Tax Act) does not apply in a different statute (UI Act).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
natural justice |
free of bias |
|
Decision 14680
Full Text of Decision 14680
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
Any special meaning given to "income" under the Income Tax Act does not automatically apply to the interpretation of that word in the UI Act. [p._3]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
retirement allowances |
|
|
| earnings |
income |
paid into rrsp |
|
Decision 12002
Full Text of Decision 12002
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
Refer to: A-0261.86
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
charter |
|
|
| earnings |
vacation pay |
trust fund |
|
| earnings |
allocation |
applicability |
|
Decision A-0261.86
Full Text of Decision A-0261.86
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
Authority in 44(q) examined but not discussed. The term earnings is not defined in the Act. To this end, s. 57 was adopted for the determination of earnings while 58 was adopted for the purpose of their allocation. See comments from Justice Thurlow.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
charter |
|
|
| earnings |
vacation pay |
trust fund |
|
| earnings |
allocation |
applicability |
|
Decision 12101
Full Text of Decision 12101
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
The definition of "income" is broad enough to encompass any sort of receipt by a claimant in monetary or other form from an employer or other person. [p. 4]
Decision A-1195.84
Full Text of Decision A-1195.84
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
Claimant was offered 3 options by the employer. Whether the result would have been different had she chosen option (b) need not be considered since, in fact, she chose option (c). [p. 5]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| interruption of earnings |
conditions required |
|
|
| earnings |
allocation |
without services |
|
| earnings |
severance pay |
definition |
|
Decision A-0263.78
Full Text of Decision A-0263.78
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Summary:
The judgment of this Court in Atkins was rendered under the Income Tax Act. It cannot be invoked when interpreting the UI Regulations unless it be clear that the word "income" has the same meaning in both enactments.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
charter |
|
|
| earnings |
rationale |
|
|
| earnings |
proof |
|
|
| board of referees |
legislative authority |
provincial and other laws |
|
| earnings |
awards |
as income |
|
| earnings |
awards |
legal costs |
|
| earnings |
income |
amount unknown |
|
Decision A-0277.01
Full Text of Decision A-0277.01
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
The monies were paid as a result of a grievance and the grievance was in relation to the issue of severance pay. Held by umpire that the severance is directly related to work and earnings and as such it had to be considered as being earnings and allocated accordingly. Making reference to the Federal Court of Appeal (FCA) decision in King (A-0486.95), the FCA summarily dismissed the application for judicial review.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
from week of layoff |
|
Decision 51134
Full Text of Decision 51134
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
See summary indexed under FCA A-0277.01
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
from week of layoff |
|
Decision 40328
Full Text of Decision 40328
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
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.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
as income |
|
Decision A-0486.95
Full Text of Decision A-0486.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
The Board was correct when it concluded that the payments are caught by the definition of earnings. They clearly arise out of the claimant's employment. Without the employment, the payments would not have been made. They were received from the Ontario Ministry of Labour which is "any other person".**In the case at bar, the payments provided under the Program are compensation, to a maximum amount, for wages of benefits earned but not paid, and are therefore directly related to one of the most critical aspects of the employment relationship. Decision confirmed by FCA.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
provincial program |
|
| earnings |
allocation |
from week of layoff |
|
| earnings |
income |
wage protection program |
|
| earnings |
relief grants |
|
|
Decision A-0500.95
Full Text of Decision A-0500.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Case similar to FCA in King (A-0486.95). Refer to summary indexed.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
provincial program |
|
| earnings |
allocation |
from week of layoff |
|
| earnings |
income |
wage protection program |
|
| earnings |
relief grants |
|
|
Decision 28505
Full Text of Decision 28505
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
The Board was correct when it concluded that the payments are caught by the definition of earnings. They clearly arise out of the claimant's employment. Without the employment, the payments would not have been made. They were received from the Ontario Ministry of Labour which is "any other person".
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
relief grants |
|
|
| earnings |
income |
wage protection program |
|
Decision 24292
Full Text of Decision 24292
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Refer to: A-0232.94
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
sale of union jurisdiction |
|
Decision A-0232.94
Full Text of Decision A-0232.94
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
HARNETT covers this situation in that the amount received by claimant (for the sale of a union jurisdiction thereby enabling the employer to implement an automated composing room) cannot be said to be "totally unrelated to advantages arising from employment".
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
sale of union jurisdiction |
|
Decision 19730
Full Text of Decision 19730
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Monies paid as incentive for early retirement based on the 5 years before attaining the age of 65. It is not disputed that the retirement incentive payment arose out of the claimant's employment: he would not have received it if he had not been employedby the Post Office.
Decision 17563
Full Text of Decision 17563
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Upon termination, a gratuitous payment, equal to the amount of the employer's contribution to the pension plan, was made into claimant's private RRSP. This is income arising out of employment in the sense that had he not had 3 years' employment, he would not have received it.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
| earnings |
income |
paid into rrsp |
|
Decision 17271
Full Text of Decision 17271
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
The wide definitions used in the legislation would lead me to conclude that "employment" means employment anywhere in the world.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
from another country |
|
Decision A-1205.88
Full Text of Decision A-1205.88
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Claimant negotiated contract with a prospective employer who later withdrew the offer. Claimant successfully sued for damages. Money awarded in lieu of salary. Definition of employment not dependent on performance of services under ss. 57(1). It suffices that a contract exists.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
awards |
hiring contract cancelled |
|
Decision 15956
Full Text of Decision 15956
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Refer to: A-1205.88
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
awards |
hiring contract cancelled |
|
Decision A-0106.88
Full Text of Decision A-0106.88
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Payments received from Labatt, a parent company of Zymaize sold to unrelated company. The disability payment, although not arising out of any employment with Labatt, arises out of former employment with Zymaize and that is sufficient under 57(2)(c). Upheld by FC without comment.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
wage-loss indemnity |
group plan |
|
Decision 14625
Full Text of Decision 14625
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Refer to: A-0106.88
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
wage-loss indemnity |
group plan |
|
Decision 15683
Full Text of Decision 15683
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Claimant purchased non worked service by paying double contribution. It was only because of her employment that she was able to take advantage of the additional pension benefits and it must therefore be said that it arose out of employment.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
jurisdiction |
guidelines from the Commission |
|
| earnings |
pension |
own contributions |
|
| earnings |
pension |
charter |
|
Decision 15297
Full Text of Decision 15297
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Income defined as received from employer or any other person. To be interpreted as ejusdem generis, or of the same kind of designation, i.e. one who stands in the place of an employer or as here the buyer who is the employer's successor. Some nexus withthe employment must exist.
Decision 13534
Full Text of Decision 13534
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
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 |
severance pay |
as income |
|
Decision 12781
Full Text of Decision 12781
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Hiring contract cancelled and claimant never started work. There was an employment relationship. Definition of earnings very broad. Payment stated to represent 3 months' salary and draw. Comparable to wages in lieu of notice. Not a bonus but paid in lieu of wages.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
awards |
hiring contract cancelled |
|
Decision 10071
Full Text of Decision 10071
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Summary:
Claimant's motivation to join the Corps in 11-82 was that her children were members. Few hours spent there weekly not considered by her as employment. No control by employer. Finally paid compensation in 7-83. Despite very loose terms, income arising out of employment. [p. 11]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| penalties |
earnings |
|
|
Decision 09573
Full Text of Decision 09573
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
athletes |
|
Summary:
The Commission quite properly ascertained the correct proportion of claimant's earnings which should be classed and deducted as expenses and that his true and correct income earned for playing hockey amounted to $897.
There is no evidence before the Board to support the statement that "game play never even meets the expenses of a player". Such evidence would be irrelevant in any case, the question being what expenses did claimant incur. No help to surmise that othersspend all their earnings.
There can be no doubt but that an athlete who receives compensation from a club for participating with others as a team in competitive sport to which the public are admitted on payment of a fee is engaged in employment. [p. 4]
Decision 69102
Full Text of Decision 69102
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
The claimant contended that the business, operating under the name KyCo Industries, belongs to his wife and that his share of the net income, in the year 2004 of $14,161.65 was paid to him for the purpose only of income splitting. Income splitting for tax purposes will not relieve the claimant from the allocation. The money he received is considered income in his hands. In any event, the claimant owned 50 percent of the business and 50 percent of the net income belonged to him.
Decision 42221
Full Text of Decision 42221
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
as income |
|
Decision 41492
Full Text of Decision 41492
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Claimant worked for his wife’s business and generated income from his work. That income was used to pay for house-related expenses. Umpire found that in the circumstances, he was deriving benefit from his work in the form of payment of the couple’s expenses through his wife’s business income resulting from the work he provided himself. BOR had therefore erred in law in deciding to cancel the claimant’s overpayment because while the claimant did not receive payment directly, the money that his wife’s business made from his work was used to pay for the couple’s house-related expenses.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
|
|
| earnings |
income |
in kind |
|
| reconsideration of claim |
overpayment |
authority to write off |
|
Decision A-0904.96
Full Text of Decision A-0904.96
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Wife paid for work performed by the claimant. No earnings declared. Claimant admitted before the BOR that he knew the way he was completing his cards was incorrect and illegal. Nevertheless, the BOR found that the claimant had not knowingly made 14 false statements. Umpire overturned the BOR's decision, stating that it was made with total disregard for the facts. FCA ruled that the Umpire was justified in substituting her assessment of the evidence for that of the BOR, since the Board had dismissed a statement by the claimant without explanation.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
errors in law |
misinterpretation of facts |
|
| penalties |
clear and simple language |
|
|
Decision 23220
Full Text of Decision 23220
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Assurée qui, quelques heures par semaine le dimanche, s'occupe, sans rémunération, de la tenue de livres pour l'entreprise de plomberie de son mari. En 9-89, celui-ci décide de lui payer une prime de 6000 $ pour le travail effectué de 4-88 à 4-89. Répartition hebdomadaire de 115,38 $ maintenue.
Decision 21882
Full Text of Decision 21882
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Spouse is owner of social dance school; the insured states he is being paid $5 an hour; according to CEIC, he is coadventurer and 50% of the profits should be attributed to him. No decision rendered pursuant to Reg. 42; argument has no foundation; credibility not in doubt.
Decision 19240
Full Text of Decision 19240
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Contract exclusively in claimant's name. I find as a fact that management responsibilities were shared with spouse. I should look at the reality and not the form of the situation and split the dollar value of the rent accordingly.
Decision 17990
Full Text of Decision 17990
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Refer to: A-0464.90
Decision A-0464.90
Full Text of Decision A-0464.90
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Superintendent of apartment house. Basic salary plus rent. Had proper arrangements been made, it might have been possible for the employer to attribute the value of the rent to claimant's lady friend as her services were certainly necessary but this was not done. Upheld by FC.
Decision 17120
Full Text of Decision 17120
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
The spouse offers dancing classes and pays her husband $4 an hour; the wage was not considered reasonable by CEIC who set it at 50% of profits. Reg. 57(8) and 57(6)(d) concerned only board and lodging. Reg. 43(1) was not referred to, therefore the notion of "co-venturer" does not apply.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
issue not recognized |
decision not to reconsider |
|
Decision 15805
Full Text of Decision 15805
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Contract awarded to a spouse who has no driver's license nor any equipment to carry out the work. According to the Board, she acted as a dummy contractor and the earnings belong to the insured. There is nothing absurd or arbitrary in the Board's decision.
Decision 15504
Full Text of Decision 15504
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Claimant was the party with whom the agreement for janitorial work had been made. It was her responsibility alone to ensure that work was done. Work done by husband. She was the person on whom the employer relied. It was claimant who was employed and inreceipt of monies.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
hearings |
by telephone |
|
| earnings |
income |
in kind |
|
Decision 13517
Full Text of Decision 13517
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Wife was only person under contract as superintendant; however, board concluded that work was done by claimant. Finding neither perverse nor capricious.
Decision 12626
Full Text of Decision 12626
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
between spouses |
|
Summary:
Claimant was the only one employed as janitor; his wife was not. It was his own decision to separate both his work and his salary with her. The decision reached by the Board was the correct one; the claimant should have declared his entire income.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| reconsideration of claim |
errors by Commission |
legal remedy |
|
| reconsideration of claim |
authority to review |
time limitation |
|
Decision A-0856.77
Full Text of Decision A-0856.77
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
cash shortages |
|
Summary:
Pari mutuel cashier who was paid a fixed amount per shift less the amount of cash shortages which were inevitable. A finding that claimant's remuneration under her contract for a shift was the fixed amount less any cash shortages was open to the Umpire.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Decision 40775
Full Text of Decision 40775
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
|
Summary:
Umpire decided that where being a registered tuition paying student is a condition of the graduate student's employment, the tuition fees are an allowable deduction under EIR 35(10)(a). Umpire reasoned that under the terms of the claimant's contract of employment, these moneys were an expense directly incurred in order to have earned the income from the employment contract.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Decision 20720
Full Text of Decision 20720
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
|
Summary:
No money value can be attached to the 100 hours or so expended by claimant in achieving his out-of-court settlement under reg. 57(6). Expenses refer to an obligation to pay money out of pocket. Neither does the word "consideration" apply to his case.
Decision 18326
Full Text of Decision 18326
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
|
Summary:
Receives $620 every 2 months as Vice-President of the union. Argues that these are travel expenses and cost. Any fee received for performing a duty related to a position constitutes earnings from employment.
Decision 17543
Full Text of Decision 17543
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
|
Summary:
Claimant says he was involved in mishap with a vehicle and the employer deducted the cost of repairs from his earnings. Whether or not this was so is not an issue which can be resolved by the Commission or the Board. No error in the decision.
Decision 16269
Full Text of Decision 16269
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
|
Summary:
The insured claims that the amounts were paid to reimburse meals and daycare. The employer did not require any accountability; regardless of what these amounts are called, there are benefits granted within the meaning of Regulation 57(6)(d). Tax was deducted. Not expenses related to the performance of duty.
Decision 10665B
Full Text of Decision 10665B
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
|
Summary:
The costs incurred by claimant in making herself available (babysitting and transportation), presentable (clothing) and healthy (food) are all necessary but they are incurred only indirectly for the purpose of earning income. Not to be deducted under reg. 57(6)(a).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
constitution of board |
quorum |
|
Decision A-0948.83
Full Text of Decision A-0948.83
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
|
Summary:
At the time of the claimant's dismissal he received $1200 as notice, which he had to return to terminate the lease on the car he used for his work. Directly incurred expenses within meaning of Reg. 57(6)(a).
Decision 24021
Full Text of Decision 24021
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
hired help |
Summary:
Bus driver for two employers. She says she has an agreement with the school that she is to collect all earnings and pay a sub-driver out of her pocket. She chose to hire help to meet her contractual obligations. She was not entitled to any deduction for this assistance.
Decision 14039
Full Text of Decision 14039
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
hired help |
Summary:
Employee of school board who occasionally had someone replace him and incurred expenses for that purpose; no other details. Claimant should have reported the entire amount under Reg. 57(2)(a).
Decision A0423.11
Full Text of Decision A0423.11
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deduction from benefits |
|
Summary:
The claimant own a snow removal business. Services were provided over a period of 17 to 21 weeks each year. By applying section 35 of the EIR, the Commission divided the total gross income of the snow removal contracts on the weeks during which services were performed. The Commission did the same for the expenses incurred during this period. As for the business’ annual operating expenses, the Commission allocated these expenses over a period of 52 weeks and deducted from the gross income, the portion of the business’s annual operating expenses that were incurred during the weeks that services were performed. The net income was divided between the two claimants and allocated on the weeks during which services were performed pursuant to subsection 36(6) of the EIR. The FCA stated that the income mentioned in paragraph 35(10)(c) of the EIR does not refer to the annual income, but rather it is to calculate the earnings during the period in which services were performed and allocate this amount to the number of weeks included in the period in question as per subsection 36(6). The Court concluded that the operating expenses and annual expenses should be deducted from the gross income. (Similar cases: A0424.11 - A0425.11 - A0426.11 - A0427.11).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
services that gave rise |
|
Decision A0043.09
Full Text of Decision A0043.09
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deduction from benefits |
|
Summary:
The Commission concluded that the claimant had received earnings from employment that he failed to declare, and as a result had received benefits to which he was not entitled. The Commission reallocated the undeclared earnings, imposed a penalty and issued a notice of violation. The BOR found that there was no evidence that the claimant received the money and allowed the appeal on all three issues. The Umpire found that the BOR exceeded its jurisdiction in dealing with the issue of the duration of the claimant's employment with his employer. The FCA allowed the application, finding that the BOR had jurisdiction, the question of whether [the Claimant] was in receipt of earnings from Graphite in respect of service rendered before October 29 was relevant to whether he had ceased to be entitled to employment insurance benefits because he was in receipt of earnings from employment, not to the level or duration of benefits to which, for example, he would be entitled after his employment by Graphite was terminated. Application for judicial review allowed.
Decision 39116
Full Text of Decision 39116
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
definition |
|
Summary:
Regulation 57(2)(a)) simply provides that earnings to be taken into account for the purpose of determining whether an interruption of earnings has occured is "the entire income of a claimant arising out of any employment". Claimant's severance package having arisen out of his employment becomes earnings within the statutory definition of term and his pensions fall into the same category.
Decision 38453
Full Text of Decision 38453
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
definition |
|
Summary:
Umpire could not conclude that income, as defined in Reg. 57(1), includes tounament prizes that a curler might receive. Umpire noted that the definition of income states, "from an employer or any other person". The "or", in his view, cannot be constructed as avoiding an employer/employee relationship.
Decision 29337
Full Text of Decision 29337
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
division of matrimonial assets |
|
Summary:
Refer to: A-0677.95
Decision A-0677.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
division of matrimonial assets |
|
Summary:
A consent order directed that claimant's wife should receive a portion of his severance pay. Once a competent court (here, a provincial court) has made a division of employment benefits, the portion awarded to the spouse can no longer be considered as earnings subject to allocation.
Decision A0061.10
Full Text of Decision A0061.10
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
The claimant established a claim effective March 2008, but a few months later advised the Commission that he had been paid executor fees in July 2008. The Commission took the position that the fees received were for services rendered and decided that the allocation should start in February 2008, when the claimant's duties as executor began. The claimant took the position that he should be paid benefits, as his executorship was not a real job and his wife had done the work. The FCA held that the Umpire failed to give effect to paragraph 35(1)(c) of the EIR which incorporates within the definition of «employment» the tenure of an office as defined in subsection 2(1) of the Canada Pension Plan. The FCA found that the claimant comes within this definition.
Decision A-0274.03
Full Text of Decision A-0274.03
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
The Court found that money received for serving as an Indian band counsellor constitutes earnings from employment and therefore is deductable from EI benefits.
Decision 57001
Full Text of Decision 57001
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Refer to summary indexed under FCA A-0274.03
Decision 54864
Full Text of Decision 54864
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Claimant appealed the allocation of his stipend as a municipal councillor. Referring to the FCA decision in Harmonic (A-0515.00), Umpire concluded that the stipend was income within the Regulations. A plain reading of the Reg. inevitably leads to the conclusion the claimant was employed and that the stipend was income and earnings.
Decision 48648
Full Text of Decision 48648
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Claimant, as elected member of a Band Council, received hororaria from the Band. Monies considered as earnings and allocated. Decision upheld by BOR. Umpire ruled that to suggest that the payment was not an entitlement since it flowed from a policy of the Council is not an acceptable distinction. It is the regularity of the payment coupled with the expectation of it which excludes the notion that the payments were in the form of a gift or a gratuity and not a fixed stipend. While the amounts varied, their regularity made it a "fixed" stipend or remuneration. Commission's decision maintained.
Decision 38144A
Full Text of Decision 38144A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Honorarium paid to claimant acting as a Band Councillor considered earnings pursuant to the Regulations. Umpire stated that the test to be adopted is whether the weekly honorarium is so excessive that it would be unreasonable to believe that its real purpose was to compensate for a Councillor's daily expenses and not as a guise for wage or salary. Umpire found that the BOR erred in disregarding the material before it and erred in law in its conclusion that the honorarium fell within the definition of earnings.
Decision 42206
Full Text of Decision 42206
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
According to the 1993 amendment to section 57(6)(c) of the Regulations, the claimant's income as chair of the BOR must be allocated and deducted from the amount of benefit otherwise payable, taking into account the part that can be assigned to expenses, which cannot be considered earnings.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
applicability |
|
Decision 36937
Full Text of Decision 36937
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
According to par. 57(1)(b) of the Reg., holding public office is considered "employment" for purposes of determining income for the Act. There is no ambiguity in this provision and it clearly stipulates that the sums received by the claimant as a city councillor are to be considered income, are to be allocated and are to be deducted from the amount of benefit otherwise receivable.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
legislative authority |
provincial and other laws |
|
| reconsideration of claim |
errors by Commission |
not a ground of entitlement |
|
Decision 30295
Full Text of Decision 30295
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Claimant served as counsellor with the Town of Dauphin and reported receiving an honorarium of $526.00 per month from the Town. Honorarium characterized as earnings and allocated in accordance with s.57(1)(c) of the Regulations. No error in law.
Decision 22808A
Full Text of Decision 22808A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Elected Councillor of an Indian Band. Since there was no evidence to demonstrate what portion, if any, of the Honorarium was used for expenses related to Band activities in any week, I cannot conclude that the Board committed a reviewable error in finding that the entire Honorarium was earnings.
Decision 21653A
Full Text of Decision 21653A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
CUB 20996, although a very well-reasoned decision, cannot, I think, be said to have changed the law as set out consistently in previous decisions. If an alderman has no master-servant relationship, reg._57(1)(a) is very broadly worded and refers to a contract of service express or "implied".
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| reconsideration of claim |
new facts |
definition |
|
Decision 21653
Full Text of Decision 21653
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Claimant states that 4 years ago the CEIC told him that he need not declare his alderman's indemnity. Whether this was a misunderstanding, it clearly cannot change the law and the indemnity, except expenses, would have to be allocated. A long line of jurisprudence supports this.
Decision 20996
Full Text of Decision 20996
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Elected member of the Ottawa-Carleton French Language School Board. Allowances paid under the Ontario Education Act. One-third is compensation for expenses. Not employed under a contract. No employer-employee relationship. Not an employment.
Decision 17817
Full Text of Decision 17817
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Claimant says that, since Revenue Canada ruled that a contract of service does not exist, monies received are not earnings. Reg. 57 appears to make it clear that income received as alderman, which entails an implied contract, constitutes earnings. So held by jurisprudence.
Decision 17682
Full Text of Decision 17682
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
The Board erred in law in relying on Black's Law Dictionary to preclude an honorarium received by the claimant for his elected position as a Band Councillor from being considered as earnings.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
errors in law |
meaning of a term |
|
Decision 17033
Full Text of Decision 17033
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Chief of Indian Band who received monies as honoraria to cover expenses incurred by him in the course of his day-to-day activities as Chief. This is similar to the aldermanic allowance discussed in CUB 11083.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| week of unemployment |
control of working hours |
|
|
| week of unemployment |
elected representatives |
|
|
| availability for work |
job search |
incomplete information |
|
| availability for work |
job search |
number of contacts |
|
Decision 16496
Full Text of Decision 16496
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
Elected councillor who is paid $500 a month as well as a $75 per diem allowance while attending extra meetings. Held that expenses actually incurred by him may be deducted, not the tax-free allowance of 1/3 of salary as allowed under the Income Tax Act.
Decision 16406
Full Text of Decision 16406
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
City councillor for the city of Jonquière who receives $229 a week, one third of which is paid as reimbursement of expenses. According to the Board the pay is $152 a week, mainly, 2/3; only the amount of $152 was in dispute.
Decision 11083
Full Text of Decision 11083
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
elected or appointed representative |
|
Summary:
As an elected alderman of the city, claimant was entitled to receive a stipend and a tax-free allowance: the stipend is income and the allowance, being provided to compensate for expenses incurred, is not income. See reg. 57(6)(a)(i).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| maternity benefits |
earnings |
|
|
| earnings |
relief grants |
|
|
| earnings |
bonus |
cost-of-living |
|
Decision 35113
Full Text of Decision 35113
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
equities |
|
Summary:
Services unpaid since the beginning of the business were assessed at $13,600. The accountant said that the amount would be paid in the form of shares. It does not matter whether such shares were in fact received. The claimant is entitled at least to a claim for debt; it is therefore an asset.
Decision 21381
Full Text of Decision 21381
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
equities |
|
Summary:
Whether the monies were a pay-out of equity or severance pay, they resulted from employment, said the Board. This is a mistake. If he had had shares or had invested in this franchise and he could have been repaid for his investment, that would be equity, a return on investment.
Decision 18741
Full Text of Decision 18741
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
firemen |
|
Summary:
The insured person received $119 as a firefighter which the City of Sept-Iles describes as a "non-taxable allowance". The Board erred in law. It does not matter whether the employer decided that the amount is not taxable or whether the insured person donated it to the Firefighters' Association.
Decision 40577
Full Text of Decision 40577
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Summary:
Claimant was laid-off and was paid an amount of $ 1363. as vac. pay. He points out that the amount paid to him was not $ 1363. but $ 986. after deducting taxes. Umpire ruled that in terms of the amount per se, it is clear that the earnings for purposes of the Regulations are made up of the gross amount without regard to the appropriate deduction.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
applicability |
|
Decision 39923
Full Text of Decision 39923
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Summary:
UI Reg. 57(2)(a) is very clear, it is the "entire income" of a claimant which is to be allocated and not the "net amount". Jurisprudence has confirmed that it is an error to exclude deductions for income tax and like items from the earnings.
Decision 21517
Full Text of Decision 21517
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Summary:
Upon signing off his recall rights, severance pay became payable under the Ontario Employment Standards Act minus SUB paid to the employee during the layoff. The only amount payable by the employer as severance pay was the sum of $1,718 and not $3,577.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
from week of layoff |
|
Decision A-0313.89
Full Text of Decision A-0313.89
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Summary:
He conceded that he has now accepted the amount and that 20% was deducted for taxes. It is the amount before deductions (save for legal expenses if any) which is allocated, said the Umpire. The monies were subject to allocation exactly as they may have been prematurely allocated.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Decision 16500
Full Text of Decision 16500
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Summary:
Refer to: A-0313.89
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Decision 16493
Full Text of Decision 16493
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Summary:
Claimant appealed stating $300 had been deducted for income tax so he did not receive $918 as vacation pay. It is clear that the gross pay is what must be allocated, not the net after deductions.
Decision 14091
Full Text of Decision 14091
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Summary:
Refer to: A-0866.87
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
awards |
as income |
|
| earnings |
awards |
gross income |
|
Decision A-0866.87
Full Text of Decision A-0866.87
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Summary:
The Umpire excluded source deductions for income tax and like items from the earnings awarded following action for wrongful dismissal. That was a clear error; see MCCOMBE.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
awards |
as income |
|
| earnings |
awards |
gross income |
|
Decision 21730
Full Text of Decision 21730
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
illegal activities |
|
Summary:
The insured had her remuneration distributed because she had resorted to prostitution and kept a bawdy house. Regs. 57 and 58 are applied in this case.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| penalties |
earnings |
illegal activities |
|
Decision 66950
Full Text of Decision 66950
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Subsequent to the beginning of her claim for sickness benefits, the Commission learned that the claimant and her spouse lived year-round on the employer's premises in a residence that the employer provided for them. The weekly amount determined by the Commission as the value of the accomodation was $15 which was allocated retroactively creating an overpayment of $420.
Decision 68316
Full Text of Decision 68316
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
The claimant was paid a monthly salary of $1,337.00 which included his rent of $337.00 per month. The rent was deducted from the salary and the net balance was paid to the claimant semi-monthly. Free lodging is part of his earnings.
Decision 54235
Full Text of Decision 54235
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
As minister, claimant is provided housing during her period of maternity. The Commission determined that these non-pecuniary benefits constituted earnings to be deducted from her maternity benefits. The BOR found that housing was part of a top-up of her maternity benefits via Supplemental Unemployment Benefits and should be excluded from earnings. Held by Umpire that these monies had nothing to do with her maternity leave: it is an allowance that she received prior to her maternity leave and will continue to receive once she returns to her ministry.
Decision 41492
Full Text of Decision 41492
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Claimant worked for his wife’s business and generated income from his work. That income was used to pay for house-related expenses. Umpire found that in the circumstances, he was deriving benefit from his work in the form of payment of the couple’s expenses through his wife’s business income resulting from the work he provided himself. BOR had therefore erred in law in deciding to cancel the claimant’s overpayment because while the claimant did not receive payment directly, the money that his wife’s business made from his work was used to pay for the couple’s house-related expenses.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
business returns |
|
|
| earnings |
income |
between spouses |
|
| reconsideration of claim |
overpayment |
authority to write off |
|
Decision 35521
Full Text of Decision 35521
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Interruption of earnings did not occur since the claimant continued to receive benefits from his employer, namely the use of a truck. He therefore received remuneration from such work, in accordance with the definition given in R. 57(6)(d).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| interruption of earnings |
conditions required |
non-monetary income |
|
Decision 27149
Full Text of Decision 27149
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Benefited from the use of an automobile. Held that the retroactive billing of expenses for the use of the autombile, as attested by the minutes of a meeting which he himself attended, was not sufficient to establish that he had not benefited from a non-pecuniary remuneration.
Decision 25241A
Full Text of Decision 25241A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
During her employment claimant had the use of an employer-owned vehicle. Would have returned the vehicle when on maternity leave had she known this is income. Income includes non-pecuniary income and the entire income must be deducted. The non-pecuniary benefit must be allocated under s. 58.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
jurisdiction |
guidelines from the Commission |
|
Decision 25101
Full Text of Decision 25101
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Claimant, in lieu of cash, received a refrigerator, stove, washer and dryer. The facts are clear that he received appliances from his employer for services rendered and the legislation dictates their value be considered as earnings for benefit purposes.
Decision 24295
Full Text of Decision 24295
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Held that the rent value of some $600 per month offered to the claimant for performing superintendent services were earnings. The jurisprudence is clear on this issue. There does not need to be a written contract of employment. CUB 13682 referred to.
Decision 23722
Full Text of Decision 23722
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
The actual cost of this course was $1,700 but the claimant attended free of charge because of the services she had rendered as co-ordinator for the course. Held that this was income under s. 57(1) and was properly allocated at $91 a week.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| self-employment assistance |
earnings to be deducted |
other source |
|
Decision 18529A
Full Text of Decision 18529A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
The employer's cost value of $2.50 per meal was never received by the restaurant employees but was shown simply as a taxable benefit added on to their gross income and then deducted. Reg. 57(6) is broad enough to include this as earnings. Whether the meals were actually taken was also raised.
Decision 20684
Full Text of Decision 20684
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Claimant was a residence manager and in that capacity received a reduction of rent of $180 per month between 16-4 and 28-5; as of 1-6 he had a rent free suite valued at $350 per month since he was now managing 2 apartment buildings. No error by Board saying this was earnings.
Decision 18529
Full Text of Decision 18529
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Waitress in respect of whom the payroll records include meal allowances valued at $2.50. Often she did not actually take the meal and received no monetary compensation. A question of fact for the Board: to what extent claimant has "received" a non-pecuniary benefit.
Decision 18363
Full Text of Decision 18363
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Room and board received by claimant in return for his work in his father's used farm machinery business approximately 10 hours per week.
Decision 17034
Full Text of Decision 17034
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
The house used by claimant, a caretaker, is one on public display by the municipality and a value for benefits received is not applicable. Claimant considered to be a volunteer.
Decision 16854
Full Text of Decision 16854
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
A pastor who ceased to be paid his monthly salary of $1446 because of a lack of funds but continued to be provided with housing accommodations estimated at $75 weekly. Retroactive ruling resulting in substantial overpayment.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| interruption of earnings |
conditions required |
non-monetary income |
|
| reconsideration of claim |
factual cases |
interruption of earnings |
|
Decision 15700
Full Text of Decision 15700
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
No stoppage in pay since the insured continued to work for the purposes of earning a pension. It must be taken into consideration that Regulation 57(6)(d) states that the value of the pension and accommodation constitutes a form of compensation.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| interruption of earnings |
conditions required |
non-monetary income |
|
| week of unemployment |
farming |
full working week |
|
Decision 15504
Full Text of Decision 15504
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Oral contract with employer in return for free accommodation shared by her and husband. Reg. 57(6)(d) quoted. There is no question in my mind that the Commission was justified in making the assessment it did for the value of the rent-free apartment accommodation.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
hearings |
by telephone |
|
| earnings |
income |
between spouses |
|
Decision 14085
Full Text of Decision 14085
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Cites Reg. 57(11). As owner of 60% of shares, he had benefit of dividends, salary, bonus or increase in his company's own assets through accumulation of undistributed profits.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| week of unemployment |
co-adventure |
|
|
| week of unemployment |
corporate veil |
|
|
| earnings |
farming |
definition |
|
| earnings |
farming |
calculation of income |
|
Decision 13990
Full Text of Decision 13990
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Under Reg. 57(6)(d) the value of board, living quarters and other benefits received by a claimant in respect of his employment is equivalent to income. It is also confirmed in the case law that living quarters are equivalent to earnings.
Decision 13682
Full Text of Decision 13682
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
The claimant lives in this house because of his employment as pastor of the Baptist Church. Therefore, unless he himself owns the house, it must constitute living quarters received from or on behalf of his employer. No evidence that he owned the house.
Decision A-1496.84
Full Text of Decision A-1496.84
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
The Commission erred in law as it ignored the definition of income in Reg. 57 and the particular requirement of 57(6)(d) in concluding that the value of accommodation and horse board was not insurable earnings. [p. 10]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
responsibility for ui administration |
|
|
| basic concepts |
rate of benefit |
computation |
|
| basic concepts |
insurability |
non-monetary |
|
| basic concepts |
insurability |
jurisdiction |
|
| board of referees |
errors in law |
meaning of a term |
|
Decision 10380
Full Text of Decision 10380
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
in kind |
|
Summary:
Claimant laid off in 12-81. As of 7-82, entitled to $359 vacation pay. Pursuant to agreement entered into upon layoff, monies to be used by employer to pay premiums on employees' behalf for OHIP, life insurance and blue cross covering time of layoff. Held to be earnings.
Decision 74880
Full Text of Decision 74880
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
The Commission determined that the claimant did not report his earnings while he was receiving EI benefits. The claimant explained that he works as a ski instructor and that his employer gives him $20 a day to cover his travel expenses. He had to be on site even if he was not giving a lesson. An officer told him not to report those earnings. The Commission found that these amounts, which were given to the claimant as pay, constituted earnings and allocated them. In the file, the Commission interpreted this allowance as standby pay, therefore, as earnings to be reported. The amount of $100 was also entered on the claimant's Record of Employment. The Commission's appeal is allowed by the Umpire.
Decision 45788
Full Text of Decision 45788
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Commission ruled that a $17,000 subsistence grant received from the Canada Council was income. Decision reversed by BOR. Before the Umpire, the Commission argues that a grant made with a condition that some activity be performed or a product supplied by the recipient is a contract of service. Umpire found that the Commission was justified in allocating the grant.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Decision 41961
Full Text of Decision 41961
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Repayment to a claimant of benefits representing the premiums contributed by the claimant and the employer to the pension fund of the Commission de la construction du Québec. Deemed that the employer's premiums were not periodic payments paid for life but rather a monetary benefit related to the performance of a job. Deemed to be income that had to be allocated.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Decision 39976
Full Text of Decision 39976
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
The claimant is an inventor who receives sums of money from the patents on his inventions. Umpire found that these sums of money were not earnings since they were gratuities resulting from the royalties the claimant earned as a result of his expertise and his previous inventions.
Decision 34087
Full Text of Decision 34087
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
While on claim, claimant received a director's fee of $10,000. Held that fees payable to corporate directors clearly arise from the performance of services. In the absence of evidence, it must be presumed that the fees were paid per annum rather than per meeting. Earnings as per ss.57(2) of Reg.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
services provided irregularly |
|
Decision 30451
Full Text of Decision 30451
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
The claimant, a clergyman, was paid assistance from the national Personnel Emergency Fund of the national United Church. Amount was neither voluntary nor gratuitous; it was income arising out of his employment; earnings for the purposes of 57(2) of Reg.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| interruption of earnings |
conditions required |
7 days without earnings |
|
Decision 25472
Full Text of Decision 25472
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Refer to: A-0597.94
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
relief grants |
|
|
Decision A-0598.94
Full Text of Decision A-0598.94
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Refer to summary indexed under L. Vernon (A-0597.94)
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
relief grants |
|
|
Decision A-0597.94
Full Text of Decision A-0597.94
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Closure of mine in Kirkland Lake and Temagami. Part of severance package received was labelled "Housing and Rental Subsidy". Held that subsidy not linked to particular work performed by the employees but to indemnify for the diminution in value of theirresidence. Sole discretion of the employer.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
relief grants |
|
|
Decision 21030A
Full Text of Decision 21030A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
The claimant received a cash-out of $15,868.04, and severance pay of $16,829.73. The Board concluded that the cash-out was a salary to be allocated pursuant to section 58(4) of the Regulations. Error of the Board. No more employment tie. Cash-out paid on account of termination of employment.
Decision 28176
Full Text of Decision 28176
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Civil law has determined that the title of an agreement and even of a procedure does not affect its substance. The term "signing bonus" not to be used. There is never payment without consideration. Unless there is evidence to the contrary, the payments represent salaries owing and vacation pay.
Decision 25473
Full Text of Decision 25473
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Refer to FCA A-0597.94
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
relief grants |
|
|
Decision 20965
Full Text of Decision 20965
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Refer to: A-0599.92
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
errors in law |
meaning of a term |
|
| earnings |
severance pay |
definition |
|
| earnings |
pension |
definition |
|
| earnings |
income |
non-competitive clause |
|
Decision A-0599.92
Full Text of Decision A-0599.92
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Whether non-competitive monies payable over a 7-year period amount to severance pay or pension. Words used by the parties are not conclusive. The "true nature" of the monies should be determined and cannot be changed by the language used. Wording used may serve as an indication. Upheld by the FC.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
severance pay |
definition |
|
| board of referees |
errors in law |
meaning of a term |
|
| earnings |
pension |
definition |
|
| earnings |
income |
non-competitive clause |
|
Decision 17341
Full Text of Decision 17341
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
The arbitration decision did not affect the nature of severance pay claimant received. He did not receive any additional salary. He received an indemnity equivalent to his salary, not a salary. The severance pay already received did not, for that simplereason, become a salary.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| reconsideration of claim |
authority to review |
new facts vs reconsideration |
|
Decision 16501
Full Text of Decision 16501
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
An employer and employee cannot agree to designate severance pay as "punitive damages" and thereby exclude it from earnings. It is for the Commission and the Board to decide the true nature of the payment. The burden is on claimant to show that it is for damages.
Decision 12838
Full Text of Decision 12838
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
The fact that the employer referred to the payment as "retiring allowance" is not conclusive of the proper categorization of the monies. I agree with CUB 5810 that their true nature must be examined. There is a clear indication that it is a retirement allowance.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
retirement allowances |
|
|
Decision 12279
Full Text of Decision 12279
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Adds after quoting CUB 5810: "Although the wording used by individuals involved cannot be binding, they do serve as some indication of the intention, and therefore the true nature of the payments." [p. 5]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
retirement allowances |
|
|
Decision A-1203.84
Full Text of Decision A-1203.84
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Summary:
Compensation that provincial legislation did not require be paid, but nonetheless calculated in accordance with that legislation. Whether this was notice or severance pay is a question of fact that this Court cannot review. [p. 7]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
severance pay |
definition |
|
| umpires |
grounds of appeal |
capricious finding |
meaning |
Decision A-0599.92
Full Text of Decision A-0599.92
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
non-competitive clause |
|
Summary:
The fact that the Agreement contains a non-competitive clause does not preclude the periodic payments from being classified as pension income, if that is their "true nature". The Board was correct in characterizing the non-competitive allowance as a pension. Upheld by the FC.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
severance pay |
definition |
|
| board of referees |
errors in law |
meaning of a term |
|
| earnings |
income |
nature of monies |
|
| earnings |
pension |
definition |
|
Decision 20965
Full Text of Decision 20965
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
non-competitive clause |
|
Summary:
Refer to: A-0599.92
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
| board of referees |
errors in law |
meaning of a term |
|
| earnings |
severance pay |
definition |
|
| earnings |
pension |
definition |
|
Decision 13535
Full Text of Decision 13535
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
non-competitive clause |
|
Summary:
The portion of the payment allocable to the non competition covenant is not income. The portion allocable as damages in respect of the threatened action for wrongful dismissal is income. What must be determined is what portion should be allocated to each covenant. [p. 5]
Decision 18141
Full Text of Decision 18141
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
not insurable |
|
Summary:
Claimant complained that neither UI nor CPP are deducted from his superannuation, therefore it cannot be income. The question is whether, for the purposes of the UI Act, his superannuation is earnings and it is not relevant that it is not subject to deduction under other Acts.
Decision 17572
Full Text of Decision 17572
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
not insurable |
|
Summary:
Claimant argues that the settlement received was not insurable earnings and the payer did not have to make UI deductions. Whether the amount is insurable or not does not change the amount's status of monies received in the context of the UI Act.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
awards |
nature of monies |
|
| earnings |
awards |
interest |
|
Decision 14805
Full Text of Decision 14805
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
not insurable |
|
Summary:
Claimant argues that a double standard is being applied because earnings she makes doing freelance typing are treated as earnings for benefit purposes but not for insurable employment [p. 10]. She is right. However, that is how the Act operates. [p. 11]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
observations from the Commission |
|
|
| voluntarily leaving employment |
health reasons |
|
|
| board of referees |
rules of construction |
intent and object |
|
| board of referees |
legislative authority |
purpose of ui system |
|
| board of referees |
natural justice |
notice of hearing |
|
Decision 16144A
Full Text of Decision 16144A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
overpaid |
|
Summary:
Claimant received $6,998 as vacation pay. The employer informed him later that there had been an overpayment of $4,545 but did not request a repayment and simply wrote off the overpayment. The overpayment of vacation pay is income arising from claimant's employment.
Decision A-0726.86
Full Text of Decision A-0726.86
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
overpaid |
|
Summary:
Rate of pay agreed upon hiring was $240 a week minus regular deductions. However, he was required to return $20 weekly to the project promoter due to insufficient funds. As per Umpire, the weekly insurable earnings were $240. Decision overruled: held that earnings were $220.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
determination of amount |
|
Decision 12863
Full Text of Decision 12863
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
overpaid |
|
Summary:
Refer to: A-0726.86
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| basic concepts |
insurability |
determination of amount |
|
Decision 47731
Full Text of Decision 47731
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Decision 43469
Full Text of Decision 43469
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
awards |
rationale |
|
Decision 26857
Full Text of Decision 26857
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Decision 19941
Full Text of Decision 19941
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
Summary:
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
| earnings |
income |
arising out of any employment |
|
Decision 16210
Full Text of Decision 16210
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
jurisdiction |
priority of law |
|
Decision 14680
Full Text of Decision 14680
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
retirement allowances |
|
|
| earnings |
income |
applicability |
|
Decision 14681
Full Text of Decision 14681
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Decision 14632
Full Text of Decision 14632
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
retirement allowances |
|
|
Decision 14293
Full Text of Decision 14293
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
vacation pay |
by reason of lay-off or separation |
|
Decision 13063
Full Text of Decision 13063
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| interruption of earnings |
conditions required |
7 days without earnings |
|
Decision 47731
Full Text of Decision 47731
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
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
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
Decision 43071
Full Text of Decision 43071
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Clmt was offered a severance pay and refused because of a judgment and garnishee order outstanding against him. These moneys are payable and should be allocated accordingly.
Decision 35199
Full Text of Decision 35199
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
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 |
bonus |
signing contract |
|
Decision A-0704.95
Full Text of Decision A-0704.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Teacher who received $545 as accumulated sick leave when her employment contract expired. Umpire found that Kinkead (A-217-93) applied, that the compensation was a direct result of the work contract and that the separation merely provided the opportunity. Judgment overturned by the FCA. The FCA reiterated its position taken in Kinkead, explaining that the Umpire had shifted the focus. Payment was made "as a result of" the separation, within the meaning of the text, when it became due and payable upon actual termination of the employment. The obligation it was intended to fulfil was only potential as long as the job continued and would only materialize, becoming liquid and payable, when the employment actually came to an end.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
by reason of separation |
|
Decision 26927
Full Text of Decision 26927
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Pension cheques refused by claimant until after litigation over dismissal ended, i.e. after 16 months. The distinction made by the Board between CUB 15573 (dealing with a voluntary offer to pay monies) and the case at bar (dealing with a contractual obligation) is well taken.
Decision A-0132.94
Full Text of Decision A-0132.94
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
His employment was clearly severed with the closing of the mine and the termination of the collective agreement. His grievance was that he rather than someone else should have been kept on to close up the operations. The severance payment which he was offered and refused was clearly payable to him.
Decision 24025
Full Text of Decision 24025
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Refer to: A-0132.94
Decision 20198
Full Text of Decision 20198
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Refer to: A-1028.91
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
accumulated sick leave credits |
|
|
| board of referees |
errors in law |
misinterpretation of provision |
|
| board of referees |
legislative authority |
contract and labour agreement |
|
Decision A-1028.91
Full Text of Decision A-1028.91
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
School bus drivers whose unused sick leave days were payable, according to the collective agreement, in the first week of January contrary to the employer's statement that they were payable in the first week of the return to work in January, which in this case was the second week of January.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
accumulated sick leave credits |
|
|
| board of referees |
errors in law |
misinterpretation of provision |
|
| board of referees |
legislative authority |
contract and labour agreement |
|
Decision 19490
Full Text of Decision 19490
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Vacation pay due in 1-90 as per the collective agreement but paid upon layoff in 11-89. The Regulations only require that the money be "paid" or "payable", and therefore it is not necessary to consider the effect of the word "payable".
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
vacation pay |
by reason of lay-off or separation |
|
Decision A-0313.89
Full Text of Decision A-0313.89
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Claimant was offered and, for a time, refused to accept a lump sum payment in consideration of abandoning the grievance. We doubt the correctness of the Umpire's finding that the monies were payable prior to acceptance of the offer so as to be allocable as earnings.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Decision 16500
Full Text of Decision 16500
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Refer to: A-0313.89
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
gross amount |
|
Decision A-0384.89
Full Text of Decision A-0384.89
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
There was no legal obligation on the part of the employer to pay the bonus. It was a gratuitous payment and was never, in the legal sense of the word, payable. Reg. 58(10), therefore, had no application. It refers only to earnings payable. Reg. 58(9) applies.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
bonuses and gratuities |
|
|
Decision 17145
Full Text of Decision 17145
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Refer to: A-0384.89
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
bonuses and gratuities |
|
|
Decision 16368
Full Text of Decision 16368
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
The vacation pay payable at termination was retained by the employer in compensation for a previous salary advance. There was no doubt that this amount was payable, even if it was withheld for reasons that have nothing to do with UI.
Decision 15573
Full Text of Decision 15573
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Cheque for 6 weeks' pay refused by claimant and returned to employer by lawyer. Pay in lieu of notice not payable unless both parties agree or Court decides. At no time did he receive monies under reg. 58(9). The cheque was not a payment but an offer ortender.
Decision A-0644.87
Full Text of Decision A-0644.87
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
The Umpire did not err in finding that the termination allowance became payable when claimant left her employment on 29-5-85, rather than when she first elected to retire on 1-3-85. New agreement signed 21-3-85 effective same date.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
from week of layoff |
|
Decision 13538
Full Text of Decision 13538
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Refer to: A-0644.87
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
from week of layoff |
|
Decision 13071
Full Text of Decision 13071
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Credits accumulated and paid on termination are equivalent to earnings. Fact that insured subsequently repaid amount received to employer so he could receive it on another occasion changes nothing.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
accumulated sick leave credits |
|
|
Decision 12150
Full Text of Decision 12150
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
This expression indicates that specific date on which payment is made to employee is of no importance.
Decision A-1235.84
Full Text of Decision A-1235.84
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Notice payable under Labour Standards Act if lay-off is for at least 6 months. Insured laid off for an indefinite period, which ended up lasting longer than 6 months. Held that the compensation paid after 6 months was payable at time of lay-off. Leave denied by SC.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
from week of layoff |
|
Decision A-0728.80
Full Text of Decision A-0728.80
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid or payable |
|
Summary:
Claimant ceased work 24-9-78. Vacation pay cheque made out at that time and mailed to him long after. Nothing shows that the sum was paid to claimant before he received the cheque in the mail in 4-79 or 5-79.
Decision 68631
Full Text of Decision 68631
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid to third party |
|
Summary:
The claimant received monies from Elections Canada and these monies were given to her as salary. The earnings belong to the claimant as she was the one responsible to ensure that the work was done. The fact that she hired someone else to do the work due to her health problems does not in any way change the character of the payment.
Decision 23620
Full Text of Decision 23620
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid to third party |
|
Summary:
Part of temporary workers' compensation payments was paid directly to the agency for welfare paid to claimant. Monies certainly not received by him but I conclude that they were "to be received". They were only not received because of an assignment that he had executed in favour of the agency.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
workers' compensation payments |
|
|
Decision 22619
Full Text of Decision 22619
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid to third party |
|
Summary:
The majority of the Board erred in law in not including funds placed into the enhanced pension as part of earnings for the purpose of allocation. The entire monies received by the claimant should be allocated in accordance with ss. 58(9).
Decision 21980
Full Text of Decision 21980
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid to third party |
|
Summary:
Claimant had requested certain of his pay cheques be made payable to his girlfriend. The fact that some of the monies were paid to a third party at his request does not alter the fact that they were earnings and should have been declared.
Decision 21244
Full Text of Decision 21244
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid to third party |
|
Summary:
While collecting UI sickness benefits, claimant continued on a salary of $100 per week from her husband's dealership business for whom she performed bookkeeping services but her cheques were deposited back into the joint business account and she never actually received the money.
Decision 19846
Full Text of Decision 19846
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid to third party |
|
Summary:
Claimant directed that an amount about to be received as part of an incentive package be used to purchase 20 years of pensionable service so as to provide himself with an annual pension. This does not alter the characterization of the incentive payment as earnings in his hands.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
retirement allowances |
|
|
| reconsideration of claim |
errors by Commission |
not a ground of entitlement |
|
Decision 16431
Full Text of Decision 16431
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid to third party |
|
Summary:
Teacher who made use of the private sector replacement allowance which he had to give to a cooperation that was being set up and in which he would have eventually obtained employment.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| teaching |
earnings |
paid to third party |
|
Decision 10971
Full Text of Decision 10971
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid to third party |
|
Summary:
Claimant was employed under a verbal contract as a driver by Airways. At his request the amounts earned by him were paid directly to a company owned by his children. This does not alter nature of monies and they remain income of claimant arising from employment as driver.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| week of unemployment |
full working week |
|
|
Decision 10968
Full Text of Decision 10968
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid to third party |
|
Summary:
Hired at shopping plaza to act as Santa Claus for 6 weeks. He retained the services of a 3rd party to take pictures and he advised the proprietors to make the cheques payable to the assistant. I accept that he did not benefit from the income but earnings were his.
Decision A-0500.95
Full Text of Decision A-0500.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
provincial program |
|
Summary:
Case similar to FCA in King (A-0486.95). Refer to summary indexed.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
| earnings |
allocation |
from week of layoff |
|
| earnings |
income |
wage protection program |
|
| earnings |
relief grants |
|
|
Decision A-0486.95
Full Text of Decision A-0486.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
provincial program |
|
Summary:
Held by Umpire that the maximum payment of $5,000 made to employees under the Ontario Employee Wage Protection Program by reason of the plant closure is exempt from earnings as being relief grants pursuant to Reg. 57(3)(c). Decision overturned by the FCA who found that the Program is essentially an unfunded insurance scheme intended to compensate all employees in Ontario in the event that their employer does not meet its obligations under provincial law in respect of unpaid wages, v.p., sev. pay, etc.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
| earnings |
allocation |
from week of layoff |
|
| earnings |
income |
wage protection program |
|
| earnings |
relief grants |
|
|
Decision 26685
Full Text of Decision 26685
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
provincial program |
|
Summary:
Amount of $600 paid under New Brunswick's program of lump-sum payments to municipal employees whose low salary scale is frozen. Held that this amount to be allocated in accordance with para. 58(18)(a) of the Regulations, not para. 58(18)(b), as it was difficult to speak of "operations".
Decision 66449
Full Text of Decision 66449
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
The claimant owed monies to his employer. The employer decided that the claimant was entitled to a severance package, which according to the evidence, would have been paid to the claimant had he not owed monies to the employer. These monies constituted earnings which had to be allocated pursuant to section 36(9) of the Regulations.
Decision 27639
Full Text of Decision 27639
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
Even though the claimant owed his employer $3,200, the latter nevertheless decided to pay him a "severance bonus". This bonus was never actually paid, but rather served to pay back and write off the loan in question.
Decision A-0394.92
Full Text of Decision A-0394.92
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
A payment may be made by way of set-off against a debt. In such case, the extinction of the mutual debts between the parties must be analyzed as resulting from two payments from one to the other in both directions. In order to speak of a legal set-off, there must necessarily be debts on both sides.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
advances on commissions |
|
Decision 20777
Full Text of Decision 20777
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
Refer to: A-0394.92
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
advances on commissions |
|
Decision 20288
Full Text of Decision 20288
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
The claimant was clearly entitled to $1823 in vacation and severance pay. This was the amount "payable" to him, even if the employer chose to offset the amount actually paid by the amount of the debt which the claimant owed to the company.
Decision 18028
Full Text of Decision 18028
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
The claimant had borrowed money from her sister and was reimbursing $40 a week by working in the latter's hairdressing salon on weekends. This constitutes earnings even though she did not receive cash payment.
Decision 14279
Full Text of Decision 14279
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
Severance pay of $132,000 paid directly to the bank to reduce a debt. There is no question that the Board's decision is correct in law.
Decision A-0397.85
Full Text of Decision A-0397.85
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
Wage-loss payments withheld by insurer for a 3-month period to repay an overpayment. Claimant "received" the payments once they had been credited against his debt to the insurer or, if the insurer was wrong, claimant was entitled to receive his payments on applying for them.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
wage-loss indemnity |
overpayment |
|
Decision 10295
Full Text of Decision 10295
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
Need only examine contract signed by claimant and employer to conclude that decision of board correct. Contract stipulates that work will be done to repay debt owed by claimant.
Decision 09543
Full Text of Decision 09543
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
Insured worked for CEGEP in 1979 and received $4,136 overpayment of salary because of administrative error. She then worked without pay from 17-1 to 26-4 to repay overpayment.
Decision A-0856.77
Full Text of Decision A-0856.77
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
repayment of debt |
|
Summary:
This does not mean that earnings do not include amounts deductible by the employer under some arrangement between the employer and employee for application on some indebtedness or for payment to a third person.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
cash shortages |
|
Decision A-0232.94
Full Text of Decision A-0232.94
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
sale of union jurisdiction |
|
Summary:
In addition to severance pay, claimant received $70,000 as a result of the sale of a union jurisdiction. The Umpire held that this payment arose not from claimant's employment but from management's decision to implement an automated composing room. The Umpire made an error. HARNETT applies.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Decision 24292
Full Text of Decision 24292
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
sale of union jurisdiction |
|
Summary:
Refer to: A-0232.94
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Decision 29359
Full Text of Decision 29359
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
travel allowances |
|
Summary:
Worker in Wabush. Received an allowance to travel to St. John's with his family while on vacation. Unspent portion of allowance allocated as earnings. Ss. 57(6) examined. I cannot find that the payments here are, by any other regulation, excluded from the definition of income.
Decision 25354
Full Text of Decision 25354
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
travel allowances |
|
Summary:
Travel pay received upon separation. Claimant left Labrador to reestablish his family in New Brunswick. Cases seem to hold that excess of travel money after paying out requisite expenses for relocation is earnings. No evidence here to show that there was any excessive money from expenses incurred.
Decision 15856
Full Text of Decision 15856
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
u.s. money |
|
Summary:
Claimant worked part-time in U.S.A. and reported earnings in US funds. Substantial overpayment resulted when monies converted into Canadian funds.
Decision 68219
Full Text of Decision 68219
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
The claimant disputes the determination that the grant he received comprises earnings because it is a conditional payment. He says it is probable that he may not be able to complete his doctoral thesis and in that event he will have to repay the entire grant. The reasoning he advances is that "'earnings' is something you 'earn', something that cannot be taken away from you in the future". That reasoning avoids the fact that compliance with the condition is a matter within the control of the claimant. If he does comply he cannot expect to retain both the grant and the employment benefits."
Decision 45788
Full Text of Decision 45788
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
Commission ruled that a $17,000 subsistence grant received from the Canada Council was income. Decision reversed by BOR. Before the Umpire, the Commission argues that a grant made with a condition that some activity be performed or a product supplied by the recipient is a contract of service. Umpire found that the Commission was justified in allocating the grant.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
|
Decision 40775
Full Text of Decision 40775
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
Umpire decided that where being a registered tuition paying student is a condition of the graduate student's employment, the tuition fees are an allowable deduction under EIR 35(10)(a). Umpire reasoned that under the terms of the claimant's contract of employment, these moneys were an expense directly incurred in order to have earned the income from the employment contract.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
deductible expenses |
|
Decision 35272
Full Text of Decision 35272
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
Held that monies paid to teaching assistants as "Departmental Research Scholarships" for the months of May to August 1995 were income paid under a contract of service and subject to allocation under Reg. 58(3) and (4).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| week of unemployment |
contract of services |
|
|
Decision 23520
Full Text of Decision 23520
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
Post-graduate student at Carleton University in receipt of a research award (a means to attract graduate students) carrying with it the possibility that some work might be required. Contract held to exist. Whether or not services were performed, and who they were performed for, is of no consequence.
Decision 16886A
Full Text of Decision 16886A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
Research grant from University payable monthly. In return, claimant had to perform the duties of a research assistant. It matters not what the university authorities would call it or whether it is income under the Income Tax Act.
Decision 16292
Full Text of Decision 16292
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
Receives an allowance from the "income support fund for doctoral student in geography" from Laval University. Bound by contract. According to Regulation 57(1)(a), it is not necessary that services be provided.
Decision 15586
Full Text of Decision 15586
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
On unpaid leave in order to take courses; the collective agreement provides for the payment of a $2,500 grant for each semester. This grant is paid by the employer under an earnings-value agreement, in accordance with 57(2)(a).
Decision 11686
Full Text of Decision 11686
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
Contract of employment with university; paid out of student fund. Two years later, contract changed to bursary. Issue is real nature of grant and services rendered, regardless of terms used.
Decision A-0010.85
Full Text of Decision A-0010.85
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
university grants |
|
Summary:
In return for work done, received an allowance out of doctoral student income support fund in effect at Laval University in Quebec. Insured's application to reverse judge's decision dismissed by Court.
Decision 37417
Full Text of Decision 37417
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
Claimant had received $4 000.00 from the EWPP. BOR found that that monies should not be allocated as earnings because of the 36 months limit as such, as set out in s. 43(1) of the Act, had run out. Umpire stated that section 37 does not involve a decision falling within the purview of either s. 43(1) or s. 86 and concluded that an EWPP payment is properly defined as "earnings" pursuant to the Act.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
rationale |
|
|
| reconsideration of claim |
authority to review |
new facts vs reconsideration |
|
| reconsideration of claim |
overpayment |
claimant's liability |
|
| reconsideration of claim |
authority to review |
time limitation |
|
Decision A-0486.95
Full Text of Decision A-0486.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
Held by Umpire that the maximum payment of $5,000 made to employees under the Ontario Employee Wage Protection Program by reason of the plant closure is exempt from earnings as being relief grants pursuant to Reg. 57(3)(c). Decision overturned by the FCA who found that the Program is essentially an unfunded insurance scheme intended to compensate all employees in Ontario in the event that their employer does not meet its obligations under provincial law in respect of unpaid wages, v.p., sev. pay, etc.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
provincial program |
|
| earnings |
income |
arising out of any employment |
|
| earnings |
allocation |
from week of layoff |
|
| earnings |
relief grants |
|
|
Decision A-0500.95
Full Text of Decision A-0500.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
Case similar to FCA in King (A-0486.95). Refer to summary indexed.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
| earnings |
income |
provincial program |
|
| earnings |
allocation |
from week of layoff |
|
| earnings |
relief grants |
|
|
Decision A-0560.94
Full Text of Decision A-0560.94
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
Found that agreement between trustee and union constituted a new contract of employment. There was termination from the first employment at the date of bankruptcy and pursuant to Reg.58(9), amounts paid under the Ontario Employee Wage Protection Plan tobe allocated as of the date of the bankruptcy.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
from week of layoff |
|
| interruption of earnings |
bankruptcy |
receivership |
|
| earnings |
allocation |
applicability |
|
Decision 25305
Full Text of Decision 25305
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
Refer to: A-0560.94
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
from week of layoff |
|
| interruption of earnings |
bankruptcy |
receivership |
|
| earnings |
allocation |
applicability |
|
Decision 28666
Full Text of Decision 28666
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
It is clear that the monies received by claimant under the Ontario Employee Wage Protection Program are correctly characterized as earnings. The Board erred in law when it decided that the monies should be allocated from the plant closure date and not from the final termination (an earlier date).
Decision 28551
Full Text of Decision 28551
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
The Ontario Provincial Government was standing in the place of the employer when issuing monies under the Employee Wage Protection Program when those monies were owed to claimant by the employer. These monies were paid as a result of claimant's employment and were properly characterized as earnings.
Decision 28505
Full Text of Decision 28505
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
Held that the maximum payment of $5 000 made to employees under the Ontario Employee Wage Protection Program by reason of the plant closure is exempt from earnings as being relief grants pursuant to para. 57(3)(c).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
relief grants |
|
|
| earnings |
income |
arising out of any employment |
|
Decision 27328
Full Text of Decision 27328
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
The Ontario Employee Wage Protection Program provides up to $5,000 in payment for lost wages, vacation pay and termination pay owed to employees but not paid due to bankruptcy or other instances where employers fail to pay these monies. I am clearly bound by CUBs 22308, 23644 and 23806.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| reconsideration of claim |
authority to review |
time limitation |
|
Decision 26679
Full Text of Decision 26679
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
The jurisprudence is clear that wages, vacation pay, severance and termination pay are earnings. Since the Ontario Wage Protection Fund monies represented wages, vacation pay, severance or termination pay, those monies are earnings. This fact was made clear in a letter from the Ministry of Labour.
Decision 25028
Full Text of Decision 25028
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
In 11-91, claimant received termination pay from the Ontario Ministry of Labour under the government's Employee Wage Protection Program, designed to help workers who were still owed wages as a result of their employer's bankruptcy or insolvency. Properly allocated as of separation from 12-90.
Decision 23806
Full Text of Decision 23806
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
Claimant received $2,812 in termination pay from the Ontario Ministry of Labour under its wage protection program. Ss. 58(9) quoted. Parliament has deemed that termination pay, even when received from a Provincial program such as the one in issue here, is also to be allocated as earnings.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
from week of layoff |
|
Decision 23644
Full Text of Decision 23644
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
wage protection program |
|
Summary:
Laid off due to employer going into receivership. Sometime later he received $5,000 under the Ontario Employee Wage Protection Program. Monies correctly allocated based on the claimant's normal weekly earnings effective from the date of the layoff.
