Decision T784.17
Full Text of Decision T784.17
summary
| Issue: |
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| earnings |
pension |
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Summary:
This is an application for a Judicial Review of a SST-Appeal Division's decision refusing the claimant's application for leave to appeal. The SST-General Division confirmed the Commission’s decision characterizing her Canada Pension Plan retirement pension as earnings. The Federal court's judgment is that the application for judicial review is dismissed.
Decision 67643
Full Text of Decision 67643
summary
| Issue: |
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| earnings |
pension |
Bridging Benefits |
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Summary:
The transitional or bridging benefits did not become payable until 4 years after the claimant's employment termination with Boeing under an agreement that provided for the payment of those benefits until the claimant became entitled to a pension at age 55. The Board erred in concluding that the benefits should be considered payable 4 years earlier. The claimant needed 665 hours of insurable employment to requalify but he had only accumulated 254 hours since becoming entitled to the transitional pension.
Decision 77480
Full Text of Decision 77480
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| Issue: |
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| earnings |
pension |
as income |
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Summary:
After retirement the claimant received a lump sum pension payment from his former employer consisting of contributions from both the claimant and his former employer. The Commission allocated the amount of the employer's contribution as earnings pursuant to subsection 36(15) of the Regulations. The claimant disputed the Commission's decision since he had put these monies directly into an RRSP. Subsection 35(2) of the Regulations states to be considered earnings, the income must be "arising out of any employment". The appeal before the Umpire is dismissed.
Decision 77090
Full Text of Decision 77090
summary
| Issue: |
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| earnings |
pension |
as income |
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Summary:
The Commission’s decision to allocate the income received by the claimant from the Canada Pension Plan for the week of March 29, 2009 to the week of April 19, 2009 inclusive. The Commission determined the overpayment is $141.00. The decision of the Board is set aside; the appeal by the commission is allowed by the Umpire.
Decision 74988
Full Text of Decision 74988
summary
| Issue: |
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| earnings |
pension |
as income |
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Summary:
After applying for benefits, the claimant started receiving Canada Pension Plan (CPP) payments. The Commission allocated the payments as earnings, therefore resulting in an overpayment. The claimant disagreed with the Commission’s decision. It is clear and a settled law that CPP payments constitute earnings when calculating employment insurance claims. The appeal by the claimant is dismissed by the Umpire.
Decision 65710
Full Text of Decision 65710
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| Issue: |
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| earnings |
pension |
as income |
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Summary:
The claimant was receiving a pension after his employment ended but submitted that, since he had not retired but had left his job for just cause and was still looking for work, the pension payments he was receiving should not affect his entitlement to employment insurance benefits. The Umpire stated that subsection 35(2) of the Employment Insurance Act provides unequivocally that moneys received as a pension represent earnings that must be allocated in accordance with section 36 of the Regulations.
Decision 40328
Full Text of Decision 40328
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| Issue: |
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| earnings |
pension |
as income |
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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): |
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| earnings |
income |
arising out of any employment |
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Decision 39611
Full Text of Decision 39611
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| Issue: |
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| earnings |
pension |
as income |
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Summary:
Earnings arising out of pensions awarded upon retirement from employment are considered as earnings arising from the employment for the purpose of determining entitlement to unemployment insurance benefits.
Decision 36893
Full Text of Decision 36893
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| earnings |
pension |
as income |
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Summary:
It is clear that on the basis of Reg. 57 and 58 pension benefits from Canada Pension Plan or other sources are to be allocated to weeks in a benefit period as earnings and thus are to be taken into account in assessing entitlement to benefits under the UI Act.
other summary
| Other Issue(s): |
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| reconsideration of claim |
errors by Commission |
not a ground of entitlement |
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| earnings |
pension |
definition |
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Decision 36068
Full Text of Decision 36068
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| Issue: |
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| earnings |
pension |
as income |
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Summary:
Claimant in receipt of Canada Pension benefits and not disclosing that fact stating that it was not earnings from employment. Held by Umpire that jurisprudence has established that pension income constitutes earnings within the meaning of the legislation and has to be deducted from benefits.
other summary
| Other Issue(s): |
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Sub-Issue 3: |
| earnings |
pension |
definition |
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Decision A-1191.88
Full Text of Decision A-1191.88
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| earnings |
pension |
as income |
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Summary:
Even if the pension had been effective in 12-85 and a claim filed immediately, that would not have prevented the new regulation from being applicable from the moment it came into force and the pension monies received from then on deductible from the benefits otherwise payable.
other summary
| Other Issue(s): |
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| antedate |
applicability |
implicit request |
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| claim procedure |
applicability |
general |
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| board of referees |
legislative authority |
acquired rights |
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| board of referees |
rules of construction |
effective date of proviso |
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| board of referees |
rules of construction |
intent and object |
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Decision A-0776.88
Full Text of Decision A-0776.88
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| earnings |
pension |
as income |
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Summary:
If claimant's pension is being paid pursuant to what are today normal pension arrangements, directly or indirectly from a fund built up by contributions from both employer and employee, this is a pension arising out of employment, as per Umpire. Implicitly concurred in by FC.
Decision 15443
Full Text of Decision 15443
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| Issue: |
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| earnings |
pension |
as income |
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Summary:
Refer to: A-0776.88
Decision 15442
Full Text of Decision 15442
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| Issue: |
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| earnings |
pension |
as income |
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Summary:
Refer to: A-0777.88
other summary
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| board of referees |
rules of construction |
specific clause |
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Decision A-0777.88
Full Text of Decision A-0777.88
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| earnings |
pension |
as income |
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Summary:
Amendments of para. 57(3)(a) and 57(2)(e) in 1-86 demonstrate clearly that Parliament has effectively withdrawn pension payments from those sources of income which are not allocable as earnings.
other summary
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| board of referees |
rules of construction |
specific clause |
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Decision 22492
Full Text of Decision 22492
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| earnings |
pension |
charter |
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Summary:
Any distinction or differentiation treating pension income as earnings and providing for their allocation was not a distinction based on personal characteristics of an individual or class, but rather was a socio-economic legislative distinction. No unjust discrimination or excess of jurisdiction.
Decision 19544A
Full Text of Decision 19544A
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| earnings |
pension |
charter |
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Summary:
The jurisprudence has now made clear that a prohibited distinction under the Charter must be based on a ground referred to in s.15. The distinction of which the claimant complains is as between a pension connected to past employment and a purchased annuity.
other summary
| Other Issue(s): |
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Sub-Issue 3: |
| reconsideration of claim |
new facts |
definition |
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| umpires |
jurisdiction |
request for review |
new facts to BOR, Umpire or Commission |
Decision 19778
Full Text of Decision 19778
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| Issue: |
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| earnings |
pension |
charter |
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Summary:
It is argued that the characterization of pension income as earnings infringes s.15 of the Charter. The basis of the discrimination is not one of the enumerated grounds or an analogous ground listed therein.
other summary
| Other Issue(s): |
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| board of referees |
right of being represented |
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| earnings |
pension |
rationale |
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Decision 17991
Full Text of Decision 17991
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| earnings |
pension |
charter |
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Summary:
A private pension plan purchased by an employee as a form of savings by him has nothing to do with employment earnings and is not governed by reg. 57. While the 2 types of pension are treated differently for UI purposes, there is an evident valid reason. Not contrary to Charter.
Decision 17510
Full Text of Decision 17510
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| earnings |
pension |
charter |
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Summary:
Discrimination alleged and case law referred to holding that statute requiring judge to retire at 70 is of no effect. UI Regulation based on the fact that one is a pensioner, not on age. Also the requalifying clause in 57(3)(j) is not based on age but on employment.
Decision 16786
Full Text of Decision 16786
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| earnings |
pension |
charter |
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Summary:
I agree with CUB-15180: the right to equality of a retired person whose pension is the result of his own savings, employer contributions to the fund and interest, is not flouted because another person might have built up capital which was subsequently converted into a private plan.
Decision 16101
Full Text of Decision 16101
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| Issue: |
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| earnings |
pension |
charter |
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Summary:
The arbitrariness of the distinction between private pension plans and those to which an employer contributes directly is an argument directed at the policy of the legislation and not one to which an Umpire can respond. Charter not offended.
Claimant's argument is that the earnings are being counted twice under the Act: once when they are earned and once when they are paid out of the pension fund. This is based on the policy of the legislation. COTE dealt with the validity of reg. 57.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
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| earnings |
pension |
private plans |
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| earnings |
pension |
not savings |
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Decision 15955
Full Text of Decision 15955
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| earnings |
pension |
charter |
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Summary:
Regulation 57(2)(e) does not contravene Section 15 of the Charter. The right to equality of a retired person is not violated even if he is compared to someone who receives private pension plan benefits.
Decision 15683
Full Text of Decision 15683
summary
| Issue: |
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| earnings |
pension |
charter |
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Summary:
Discrimination alleged because of difference in treatment accorded to those who make additional voluntary contributions to an employer pension plan and those who contribute to a third party plan. Argument could have some merit if both are similarly situated. No such evidence.
other summary
| Other Issue(s): |
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Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
jurisdiction |
guidelines from the Commission |
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| earnings |
pension |
own contributions |
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| earnings |
income |
arising out of any employment |
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Decision 15180
Full Text of Decision 15180
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| earnings |
pension |
charter |
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Summary:
Military pensions. Alleged that selection of the 5-1-86 date is discrimination. This is to state that the predecessor regulation must remain in effect in perpetuity. I cannot so conclude. No discrimination or unequal treatment under Charter.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| umpires |
jurisdiction |
charter |
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| board of referees |
rules of construction |
intent and object |
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| earnings |
pension |
military forces |
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Decision 14758
Full Text of Decision 14758
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| earnings |
pension |
charter |
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Summary:
Alleges that the Public Service of Canada, the employer, misled the insured by telling him that his pension would have no remuneration value; argument rejected. Invokes the Charter regarding discrimination against the retired; argument rejected.
Decision 14335
Full Text of Decision 14335
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| Issue: |
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| earnings |
pension |
charter |
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Summary:
A private pension plan, such as an RRSP, purchased by the employee is a form of savings by him and has nothing to do with employment earnings. While this pension is treated differently, there is a valid reason for this. Not contrary to the Charter. [p. 4]
other summary
| Other Issue(s): |
Sub-Issue 1: |
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Sub-Issue 3: |
| earnings |
pension |
private plans |
|
Decision 14307
Full Text of Decision 14307
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| Issue: |
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| earnings |
pension |
charter |
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Summary:
No discrimination under Charter between older persons and others. Certainly there is a difference between people who receive pensions and people who do not; not discrrimination because they are not in same class.
Decision A-0178.86
Full Text of Decision A-0178.86
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| Issue: |
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| earnings |
pension |
charter |
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Summary:
It is correct to say that pensions are not compensation for labour but are paid in consideration of the contributions made to the pension plan. This does not mean that s. 57 is null. Regulatory power duly exercised. Leave to appeal dismissed by SC.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
charter |
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| basic concepts |
eligibility to benefits |
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|
| board of referees |
rules of construction |
effective date of proviso |
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| board of referees |
legislative authority |
acquired rights |
|
Decision A0075.09
Full Text of Decision A0075.09
summary
| Issue: |
Sub-Issue 1: |
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Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
The Claimant had left his employment in 2007 and was receiving a monthly pension from a Pension Plan of which he had been a member with his employment. The Commission argued that this pension constituted earnings that would reduce the benefits payable to the claimant under the EIA. However, the BOR determined that this pension was a private pension and did not fall within the meaning of the term «pension» in s. 35(1) of the EIR. The correctness standard was applied by the Umpire to review the BOR's decision and the Umpire substituted his views for those of the BOR. The FCA agreed with the interpretation of the Umpire stating that the pension was not a private pension and was within the meaning of «pension» in s. 35(1) of the EIR as it arose out of the Claimant's employment.
Decision 41961
Full Text of Decision 41961
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| Issue: |
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| earnings |
pension |
definition |
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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): |
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Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
nature of monies |
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Decision 36893
Full Text of Decision 36893
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
It is clear that on the basis of Reg. 57 and 58 pension benefits from Canada Pension Plan or other sources are to be allocated to weeks in a benefit period as earnings and thus are to be taken into account in assessing entitlement to benefits under the UI Act.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| reconsideration of claim |
errors by Commission |
not a ground of entitlement |
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| earnings |
pension |
as income |
|
Decision 36068
Full Text of Decision 36068
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Claimant in receipt of Canada Pension benefits and not disclosing that fact stating that it was not earnings from employment. Held by Umpire that jurisprudence has established that pension income constitutes earnings within the meaning of the legislation and has to be deducted from benefits.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
as income |
|
Decision A-0156.95
Full Text of Decision A-0156.95
summary
| Issue: |
Sub-Issue 1: |
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Sub-Issue 3: |
| earnings |
pension |
definition |
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Summary:
The claimant, a fireman employed by the City of Montreal, received a long-term disability benefit until he returned to work. He maintained that his disability benefit did not have value as earnings. Referring to its decision in A. Pleau (A-721-95), the FCA refused to characterize the disability benefit paid as a “pension”. The FCA added that in certain cases, the recipient of a disability benefit is not necessarily out of the labour market; the aim of his pension is to remedy the fact that some sectors of the labour market are henceforth permanently closed to him.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
disability pension |
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|
Decision A-0160.95
Full Text of Decision A-0160.95
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| Issue: |
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| earnings |
pension |
definition |
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Summary:
The claimant, a fireman employed by the City of Montreal, initially received a disability benefit that was supposed to terminate with his return to work. The claimant was never able to return to work, and it was only several months later that the physicians recognized the permanent nature of his disability. The claimant maintains that the disability benefit does not have value as earnings. Referring to its decision in A. Pleau (A-721-95), the FCA refused to characterize the disability benefit paid as a “pension”. The FCA added that in certain cases, the recipient of a disability benefit is not necessarily out of the labour market; the aim of his pension is to remedy the fact that some sectors of the labour market are henceforth permanently closed to him.** A disability benefit that is initially temporary and finally proves to be permanent cannot retroactively have value as a pension within the meaning of the Regulation, unless a mistake has been made. Until the physicians recognized the permanent nature of the disability, it was only temporary, and the payments were in lieu of a disability benefit.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
disability pension |
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|
Decision A-0721.95
Full Text of Decision A-0721.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
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Summary:
A 55-year-old claimant accepted the early retirement offer of his employer (Domtar). A lump-sum amount of $45,981 was paid as a bridging supplement to age 65, and was transferable to an RRSP on a mandatory basis. Found to be a compensatory benefit to offset the loss of employment due to technological change, to be allocated in accordance with the Regulations. The FCA upheld the decision of the Umpire, basing its determination on the fundamental characteristics of a pension, namely payments designed to be spread out over the rest of a person’s lifetime, since the purpose of a pension is to provide the means of livelihood to an individual who has departed from the labour market. According to the FCA, the aim of the program was rather to indemnify the claimant for the monetary consequences of early retirement.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
lump sum |
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| earnings |
retirement allowances |
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Decision 23805B
Full Text of Decision 23805B
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
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Summary:
Claimant in receipt of a pension which was based on his years of service rather than his income. Relying on meaning of "income" within the Income Tax Act, claimant contends that pension monies should not be allocated as earnings. Definitions not complementary and U.I Act definition must prevail.
Decision A-0075.94
Full Text of Decision A-0075.94
summary
| Issue: |
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| earnings |
pension |
definition |
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Summary:
Claimant said that part ($99.41) of his weekly pension was received as a loan to be repaid to his employer when he commenced to receive old age pension at age 65. The Umpire erred in accepting this submission without any supporting evidence that part ofthe pension constituted a loan.
Decision 25442
Full Text of Decision 25442
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
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Summary:
According to counsel for the claimant, the pension from the Quebec Pension Plan does not constitute a pension within the meaning of s. 57(1) in the case of claimants 65 years of age or older. Argument dismissed.
Decision 17481A
Full Text of Decision 17481A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Refer to: A-0796.92
Decision A-0796.92
Full Text of Decision A-0796.92
summary
| Issue: |
Sub-Issue 1: |
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Sub-Issue 3: |
| earnings |
pension |
definition |
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Summary:
At issue, severance pay reinvested into the pension plan. We agree with the Umpire that the type of investment chosen by the claimant cannot alter the nature of the amount paid and transform a severance pay into a pension.
Even if the pension for early retirement could only be paid at the age 55 at Petro-Canada, the claimant's case constituted an exception to the rule. Held that the amount of $2 011. which is paid to him on a monthly basis since the age of 51 is a true retirement pension. Maintained by the FC.
Decision 24120
Full Text of Decision 24120
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
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Summary:
Lump sum payments in the nature of severance pay which are frequently made to employees taking early retirement whether voluntarily or because of being laid off, and whether based on years of service or merely a negotiated round figure are not retirement pensions.
The Town had a retirement policy which required a payment as retirement allowance but no pension plan. This payment has none of the indicia of a pension. Not an actual calculation based on years of service or contributions but a sum chosen to compensate in part for loss of earnings up to retirement.
Decision A-0599.92
Full Text of Decision A-0599.92
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
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Summary:
Whether a sum paid is a "pension" is a question of law. O'CONNOR quoted. Another characteristic of a pension relates to the level of control the recipient exercises over the pension fund. The true nature of the monies should be determined. Upheld by the FC.
Termination Agreement provides for bi-weekly payments over a 7-year period prohibiting obtaining work in any competitive area. Words used by parties not conclusive. Periodic payments classified as pension income. Also, 50% remains payable to beneficiary upon claimant's death. Upheld by the FC.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
severance pay |
definition |
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| board of referees |
errors in law |
meaning of a term |
|
| earnings |
income |
nature of monies |
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| earnings |
income |
non-competitive clause |
|
Decision 20965
Full Text of Decision 20965
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
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 |
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| board of referees |
errors in law |
meaning of a term |
|
| earnings |
severance pay |
definition |
|
| earnings |
income |
non-competitive clause |
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Decision 22651
Full Text of Decision 22651
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
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Summary:
Part of monies received by claimant on his dismissal was the employer's portion of $54,600 pension which was refunded. Claimant wanted it to be allocated pursuant to ss. 58(16) and (17). The lump sum pension refund was in lieu of a pension under 57(2)(e) and was properly allocated under 58(9).
Decision A-1050.90
Full Text of Decision A-1050.90
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
The Umpire correctly applied the test enunciated in MacMILLAN which requires, for there to be a loan, that there be both an obligation to repay and documentary evidence supporting that obligation. Here an insurance policy was arranged to be repaid by the estate in case of death.
Retired from Du Pont of Canada. Receives a Level Retirement Income. No reviewable error by Umpire in deciding that there was a loan to claimant in this case. Test in MacMILLAN correctly applied. There was ample evidence to show that there was a loan which had to be repaid.
Decision 20457
Full Text of Decision 20457
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
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 |
income |
paid into rrsp |
|
Decision 18756
Full Text of Decision 18756
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Claimant argues he is in receipt of an annuity income from National Defence and not a pension. Canadian Forces Superannuation Act examined. CUB 16101 found to be determinative. In O'CONNOR, the Court declined to adopt a narrow definition.
Decision 17580
Full Text of Decision 17580
summary
| Issue: |
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Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Besides pension received from employment at Régie des rentes du Québec, the insured receives supplement as anticipation of old age security. According to Board, part reimbursable at age 65 not to be taken into account. Decision made that MACMILLAN applies.
Decision 17563
Full Text of Decision 17563
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
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 was other monies received in contemplation of the separation and were properly allocated under reg. 58(10).
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
| earnings |
income |
paid into rrsp |
|
Decision 17544
Full Text of Decision 17544
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Whether monies received under the Civil Service Superannuation Act were a disability pension. CEIC argues there is a distinction between those who decide to retire early because of ill health and those who receive a pension due to total disability. Pension held to be earnings.
Decision 16495
Full Text of Decision 16495
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Employed in the Armed Forces for 10 years. Discharged for medical reasons and receives a pension. It is not a disability pension under reg. 57(3)(a). While he was forced to retire as a result of his disability, the pension is based on his years of service.
Decision 16447
Full Text of Decision 16447
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Claimant's early retirement package included a regular pension as well as a "bridge" amount which equalled the difference between his regular company pension and the amount he would receive from CPP if he applied immediately.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| reconsideration of claim |
errors by Commission |
not a ground of entitlement |
|
Decision A-0714.88
Full Text of Decision A-0714.88
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Level Retirement Income. Du Pont employee. It is of the essence of the contract of loan that the borrower is obligated to repay: no such obligation here and pensioners who die before age 65 do not leave their estates with any liability. Leave to appeal to SC dismissed 18-5-89.
Du Pont employee who chose the Level Retirement Income option characterized by Umpire as a loan. Not in the nature of a loan. Such payment received from the pension fund, no matter how calculated, is a pension arising out of employment. Leave to appeal to SC dimissed 18-5-89.
Decision 16101
Full Text of Decision 16101
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Claimant receives an annuity under the R.C.M.P. Superannuation Act. Pension in reg. 57 includes amounts payable on account of or in lieu of a pension. The annuity falls into this category. It replaces the pension.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
private plans |
|
| earnings |
pension |
not savings |
|
| earnings |
pension |
charter |
|
Decision 15286A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Teacher whose pension is paid to him by provincial government and not by the School Board. Regulation expressly provides that amounts paid by other than the employer are to be treated no differently than those paid by the employer directly.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| voluntarily leaving employment |
personal reasons |
retirement |
|
Decision 15752
Full Text of Decision 15752
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Argues that part of employer's contributions to his pension was in lieu of a raise at one time. CEIC agrees that in this case that part is not earnings. Letter submitted by claimant not conclusive. If he succeeds in proving his point. s.102 may be invoked to reduce earnings.
Decision 15508
Full Text of Decision 15508
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
The fact that this lump sum payment arises involuntarily as a payment in lieu of his pension by virtue of his lack of years of service at the time of his termination is unfortunate, but of no significance.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| interruption of earnings |
conditions required |
7 days without earnings |
|
Decision A-0388.87
Full Text of Decision A-0388.87
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
The Retirement Transitional Allowance of $78 per month was a retirement pension under para. 57(3)(a) and not earnings prior to 5-1-86. It is argued that pension in the Regulations was used in a very narrow sense. Nothing suggests such a narrow and unusual interpretation.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
retirement allowances |
|
|
Decision 13694
Full Text of Decision 13694
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Refer to: A-0388.87
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
retirement allowances |
|
|
Decision 14681
Full Text of Decision 14681
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
CNR employee who had 2 options available with regard to payment of pension: elect to receive an immediate monthly pension or have credits transferred to new employer if he obtained employment. He elected to receive it but directed it be put into a term deposit in RRSP.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
paid into rrsp |
|
Decision 14562
Full Text of Decision 14562
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
On disability pension from 7-84, then early retirement approved 1-86 and went on retirement pension. Argument that only the difference is earnings dismissed. The monies are not disability payments. The fact that he continues to be disabled does not alter the nature of the monies.
Decision 13934
Full Text of Decision 13934
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
Summary:
Not entitled to a pension but only to a refund of the amounts paid into the plan. Half of refund considered earnings upon separation allocated under reg. 58(10). The other half representing claimant's share into the fund was not at issue.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| interruption of earnings |
conditions required |
7 days without earnings |
|
| reconsideration of claim |
authority to review |
time limitation |
|
Decision A0351.94
Full Text of Decision A0351.94
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Worked 4 years while his pension from the first employment stopped. Received an increased pension once his 2nd employment came to an end. By accepting re-employment under a contract that required his pension to be interrupted, claimant brought himself outside the scope of the exception of 57(3)(j).**The more general provision of 57(2)(e) provides that pension income must be generally included in the calculation of earnings, thus reducing a claimant's benefit. By way of exception, 57(3)(j) provides that a pension that would otherwise fall within 57(2)(e) need not be included if conditions met.**The 2 criteria on which the exception of 57(3)(j) is based are: first, the period of insurable employment used to qualify for benefits must fall "after the date on which the monies became payable"; second, that period must fall within the period "in respect of which claimant received those monies".**Retired with pension. Subsequently worked 4 years while pension stopped to receive increased pension afterwards. Only monthly increase in pension resulting from 2nd employment deemed earnings, said the Umpire.
Decision 24592
Full Text of Decision 24592
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Refer to: A-0351.94
Decision 25967
Full Text of Decision 25967
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Retired from the Department of National Defence. Received his first pension cheque on 8-11-91. He had also accumulated 27 weeks of insurable employment elsewhere from 20-3-91 to 11-10-91. Held that the decision of the Board that the pension was earnings was in accordance with the Act.
Decision 24907
Full Text of Decision 24907
summary
| Issue: |
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Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Retired after 22 years in military service. He then worked for 13 years with Transport Canada. Total of 35 years with 70% pension. As per the Board, 43% (military service) is exempted. No relief under 57(3)(j) said the Commission as claimant bought back time. Not receiving the original pension.
Decision 22891
Full Text of Decision 22891
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Pilot retired from the Forces. Accepts a 1-year contract with the Forces. Continues to receive his pension. He then works an extended 18 months while pension discontinued and contributing again to the fund. Only the increase in his pension is now earnings, the other part being exempted by 57(3)(j).
Decision 22757
Full Text of Decision 22757
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Retired from the military and was paid a pension of $1,378 per month. He then worked 4 years as a reserve and his pension was suspended. Pension subsequently increased to $2,439. He does not come within 57(3)(j) since he did not receive his pension while working in his qualifying employment.
Decision 22745
Full Text of Decision 22745
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Retired from Canadian Forces in 6-89. Pension became payable in 12-89. Employed by insurance company from 6-89 to 3-90. He accumulated 13 insured weeks from the date that his pension became payable whereas he required 14 for his pension to become exempted. Charter argument dismissed.
Decision 22554
Full Text of Decision 22554
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Three conditions must be met: (1) claimant must have accumulated the required insured weeks; (2) the insured weeks must have been accumulated after the pension became payable; (3) during the entire time claimant was accumulating these weeks, he must have been in receipt of pension payments.
Retired with pension from National Defence in 6-86. Joined the Class C reserves in 8-87 and pension ceased 1 year after, in 8-88. Contract in Class C expired on 20-11-90 and then started to receive an increased pension. Para. 57(3)(j) does not apply and pension is earnings.
Decision 18483
Full Text of Decision 18483
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Although it may appear inconsistent that a pension is not earnings as a result of new insurable employment, that is no legal basis for setting aside the legislation which has created the apparent inconsistency. Parliament has simply provided for an exception.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
military forces |
|
Decision 17237
Full Text of Decision 17237
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Received a pension from the pension fund of the Office de la construction du Québec since 3-85. Then employed as an electrician from 8-10-85 until 16-5-86 and made an application for benefits on 19-5-86.
Decision 16276
Full Text of Decision 16276
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Summary:
Claimant employed until 6-85 and then collects a monthly pension of $1125. Pension discontinued from 4-86 to 10-87 while employed by a subsidiary company. Pension payments resumed afterwards at $2400 a month as he had turned 55 years of age. Reg. 57(3)(j) does not apply.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
statement of facts |
as a requirement |
|
Decision 17271
Full Text of Decision 17271
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
from another country |
|
Summary:
The wide definitions used in the legislation would lead me to conclude that "employment" means anywhere in the world and therefore "pension" is not restricted to monies arising out of employment in Canada. Claimant's British pension not explicitly ruledout.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
income |
arising out of any employment |
|
Decision 40302
Full Text of Decision 40302
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
lump sum |
|
Summary:
Following the plant closure, clmts received a lump sum they could invest into becoming a member of a co-operative or in a pension plan. Referring to the statement made fy FC in Tashereau (A.795.92), Umpire found that this amount constituted earnings subsequent to the layoff, regardless of the method of investment chosen by clmts.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
allocation |
by reason of separation |
|
Decision A-0721.95
Full Text of Decision A-0721.95
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
lump sum |
|
Summary:
A 55-year-old claimant accepted the early retirement offer of his employer (Domtar). A lump-sum amount of $45,981 was paid as a bridging supplement to age 65, and was transferable to an RRSP on a mandatory basis. Found to be a compensatory benefit to offset the loss of employment due to technological change, to be allocated in accordance with the Regulations. The FCA upheld the decision of the Umpire, basing its determination on the fundamental characteristics of a pension, namely payments designed to be spread out over the rest of a person’s lifetime, since the purpose of a pension is to provide the means of livelihood to an individual who has departed from the labour market. According to the FCA, the aim of the program was rather to indemnify the claimant for the monetary consequences of early retirement.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
| earnings |
retirement allowances |
|
|
Decision 28310
Full Text of Decision 28310
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
lump sum |
|
Summary:
Employer: SNC defence products. The claimants chose to receive a lump sum payment rather than a temporary annuity. As much as a result of the nature of the plan or of the control exercised by the claimants over the amout received or placed into a RRSP, the said amount does not constitute a pension.
Decision 28185
Full Text of Decision 28185
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
lump sum |
|
Summary:
Held that the Board erred in deciding that an amount of $113,194 paid by Hydro-Québec after deduction, representing the taxable portion of the updated annuity, constituted earnings. Para. 57(2)(e) also applies to all amounts paid as or in lieu of pension.
Decision 73600
Full Text of Decision 73600
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
military forces |
|
Summary:
The Commission determined that the claimant received a "retiring allowance" this constituted earning, therefore, allocated the money according to her normal weekly earnings. The claimant say’s that the fund have not been received and will not have access to the funds as it will be going into a special fund until she reaches 65 years of age. This was a program developed by the military many years ago, it was offered as an incentive for dedicated, superior work performance for Reservists. It was meant to be in lieu of a Reserve Force Pension Plan. Whether the claimant takes the money or has the money put into an RRSP, it does not change the fact that the monies are earnings for benefit purposes. The claimant's appeal is dismissed.
Decision 18483
Full Text of Decision 18483
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
military forces |
|
Summary:
Military pensions are earnings. It matters not what members of the Canadian Forces may have been told about their eligibility for UI in 1972. What the Commission must apply is the law which exists at the time the pension is being paid.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
exemption clause |
|
Decision 17458
Full Text of Decision 17458
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
military forces |
|
Summary:
A person retired from the Armed Forces. Reg. 57(1) defines "pension" as including one from the Armed Forces. In view of the clear and precise wording this income cannot be considered as an annuity.
Decision 15310
Full Text of Decision 15310
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
military forces |
|
Summary:
As this payment was a retirement pension arising out of service in the Canadian Forces, it fell within 57(2)(e) and 58(15). Claimant argues that he paid 50% into a pension plan, so half of the pension must be disregarded. Argument dismissed.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
own contributions |
|
Decision 15180
Full Text of Decision 15180
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
military forces |
|
Summary:
Military pensions. Alleged that selection of the 5-1-86 date is discrimination. This is to state that the predecessor regulation must remain in effect in perpetuity. I cannot so conclude. No discrimination or unequal treatment under Charter.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| umpires |
jurisdiction |
charter |
|
| earnings |
pension |
charter |
|
| board of referees |
rules of construction |
intent and object |
|
Decision 15359A
Full Text of Decision 15359A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
not savings |
|
Summary:
Claimant's contributions to pension fund are earnings both when earned and when paid out of fund. Whether they are savings in the hands of the employee as in VENNARI raised. Distinguishable as "pensions" are specifically described in reg. 57(2) whereas vacation pay is not.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
|
| earnings |
vacation pay |
trust fund |
|
Decision 16278
Full Text of Decision 16278
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
not savings |
|
Summary:
Teacher in Quebec who claims that the pension plan is of a private nature and that the amounts he receives are savings according to VENNARI. If he was deemed to be correct, the purpose of Regulation 57(1)(a) would not be achieved and this provision would become nul and void.
Decision 16101
Full Text of Decision 16101
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
not savings |
|
Summary:
I agree that as a matter of logic if funds paid out of a trust fund as vacation pay are treated as savings, not earnings, the same should be true for pension payments. This would void reg. 57(2)(e). O'CONNOR and COTE implicitly reject such a finding.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
| earnings |
pension |
private plans |
|
| earnings |
pension |
charter |
|
Decision 26132
Full Text of Decision 26132
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
own contributions |
|
Summary:
What do the regulations say? Do they exempt pensions to which the claimant was the sole contributor? Unfortunately, they do not exempt such pensions. Did and does the claimant's pension arise out of his employment? He cannot help proving that it does.
Decision 24461
Full Text of Decision 24461
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
own contributions |
|
Summary:
Claimant appealed this decision on the basis that she incurred personal expenses of $22,751.24 in order to buy back premiums to receive her pension. CUB 15683 quoted. Clearly, the decision of the Board goes against the jurisprudence and consequently the said Board erred in law.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
errors in law |
not applying jurisprudence |
|
Decision 21320
Full Text of Decision 21320
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
own contributions |
|
Summary:
His pension from the Federal Government was actually $1,839 gross but he only received $611 because he is paying $1,200 per month back to buy back pension for 17 years of service. Nevertheless, the gross amount must be attributed.
Decision 19544
Full Text of Decision 19544
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
own contributions |
|
Summary:
A portion of his pension flowed from a purchase he had made of credit for time served in the armed services, in respect of which he had paid both the employer's and the employee's contributions. As decided in CUB 15683, that portion must be regarded as arising out of employment.
Decision 18670
Full Text of Decision 18670
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
own contributions |
|
Summary:
The definition of "pension" given in Reg. 57 makes no distinction regarding the relative size of the worker's salary deductions. It does not really matter whether he has contributed, through his premiums, to building up the capital.
Decision 16417
Full Text of Decision 16417
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
own contributions |
|
Summary:
Salaried employee who paid into his own retirement fund over many years before continuing to contribute to the teachers's plan. Regulation 57 makes no distinction between individuals who contribute singly and those who do it jointly with their employer.
Decision 15683
Full Text of Decision 15683
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
own contributions |
|
Summary:
Government employee in Newfoundland who purchased non worked service by payment of double the normal contribution. The whole pension arises out of employment and is earnings. BC Circular 86-1 is erroneous. Charter argument dismissed.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
jurisdiction |
guidelines from the Commission |
|
| earnings |
income |
arising out of any employment |
|
| earnings |
pension |
charter |
|
Decision 15310
Full Text of Decision 15310
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
own contributions |
|
Summary:
As this payment was a retirement pension arising out of service in the Canadian Forces, it fell within 57(2)(e) and 58(15). Claimant argues that he paid 50% into a pension plan, so half of the pension must be disregarded. Argument dismissed.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
military forces |
|
Decision 27140
Full Text of Decision 27140
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
plan surplus including interests |
|
Summary:
Upon closure of mine, maximum amount permissible transferred over into a non-commutable RRSP, with the remainder to be paid to each employee in a lump sum, in this case $406.73. Held that this amount including accrued interests was to be allocated in week of closure even though paid much later.
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 |
income |
applicability |
|
Decision 75320
Full Text of Decision 75320
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
private plans |
|
Summary:
Earnings: 1) pension 2) private plans
The claimant was receiving a pension from the Commission de la Construction du Québec in addition to a pension from the Quebec Pension Plan. Section 35 of the Regulations holds that income from such sources must be taken into consideration when determining benefits to which a claimant may be entitled. The claimant argues that at the start of his benefit period, he was informed by a Commission officer that he did not have to declare his retirement income. However, on his original benefit claim the claimant answered in the negative the question "Are you receiving a pension or will you be receiving a pension in the next 52 weeks?" The appeal by the claimant is dismissed by the Umpire.
Decision 19566
Full Text of Decision 19566
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
private plans |
|
Summary:
The fact that the pension plan is held and administered by a third party is irrelevant. Moreover, the regulation makes no distinctions as to whether payments are derived under private agreement or under public law, or whether they are funded under a contributory scheme.
Decision 16101
Full Text of Decision 16101
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
private plans |
|
Summary:
The arbitrariness of the distinction between private pension plans and those to which an employer contributes directly is an argument directed at the policy of the legislation and not one to which an Umpire can respond. Charter not offended.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
| earnings |
pension |
not savings |
|
| earnings |
pension |
charter |
|
Decision 14335
Full Text of Decision 14335
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
private plans |
|
Summary:
A private pension plan, such as an RRSP, purchased by the employee is a form of savings by him and has nothing to do with employment earnings. While this pension is treated differently, there is a valid reason for this. Not contrary to the Charter. [p. 4]
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
charter |
|
Decision A-0586.92
Full Text of Decision A-0586.92
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
|
Summary:
Dofasco employee who quit after 16 years of service. Not a retiree. Directed that monies payable to him under the profit sharing plan be transferred into an RRSP. Profit sharing plan registered as a pension plan under the Income Tax Act. Correctly allocated by the Umpire as a pension.
Decision 20968
Full Text of Decision 20968
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
|
Summary:
Refer to: A-0586.92
Decision 15359A
Full Text of Decision 15359A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
|
Summary:
Lump sum amount paid out of the Dofasco Employees' Savings and Profit Sharing Fund. It was transferred directly into an R.R.S.P. at the behest of the claimant. Registered as pension plan under the Income Tax Act.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
vacation pay |
trust fund |
|
| earnings |
pension |
not savings |
|
Decision 14850
Full Text of Decision 14850
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
|
Summary:
Lump sum payment from "Profit Sharing and Retirement Plan" rolled over into RRSP upon layoff at 55. Not sure that "control", as stated in CUB 12838, is the crucial factor to decide whether monies are a pension. Reg. 58(16) refers to pensions paid in a lump sum. [p. 8]
Decision 19778
Full Text of Decision 19778
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
rationale |
|
Summary:
In view of the fact that the purpose of the UI scheme is to protect employees in part against full financial loss arising from involuntary loss of employment, it would seem entirely rational to deduct under an UI scheme amounts received by virtue of past service to an employer.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
right of being represented |
|
|
| earnings |
pension |
charter |
|
Decision 16022
Full Text of Decision 16022
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
rationale |
|
Summary:
The purpose of regs. 57-58 is to terminate "double dipping", i.e. continuing to draw UI at the same time as receiving pension from former employment. Regulations adhering more closely to the insurance principle for those who have not realized the risk of involuntary unemployment.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| board of referees |
legislative authority |
purpose of ui system |
|
Decision 32484
Full Text of Decision 32484
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
spouse's share |
|
Summary:
Portion of the pension payable to his wife. Monies received by a claimant are earnings in his hands, including monies that he eventually pays over to another person. The Regulations do not demand that the claimant receive a benefit from the earnings, merely that the claimant receive the earnings.
Decision 17854
Full Text of Decision 17854
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
spouse's share |
|
Summary:
Claimant pays one half of his pension to former wife under a divorce settlement. The test is to whom the pension monies are paid or payable and not to whom they are directed by claimant to be paid. The right to pension here vests exclusively in claimant, not in his former wife.
Decision 15571
Full Text of Decision 15571
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
spouse's share |
|
Summary:
Separation agreement under which claimant must pay $1300 monthly to spouse. There is no vested interest acquired by spouse under the Alberta law. Pension benefits payable to claimant and no one else. The test is not to whom pension is distributed, but who has a vested right in it.
Decision 15317
Full Text of Decision 15317
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
spouse's share |
|
Summary:
Claimant argues that the pension was a joint survivorship plan and that the weekly allocation must be halved. Amounts payable as a result of employment. Making a private arrangement so they are shared by wife does not have the effect of avoiding total allocation.
