Summary of Issue: Vacation Pay


Decision A-0619.05 Full Text of Decision A-0619.05

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay Employer Savings Account
Summary:

A seasonal worker maintained that the vacation pay was paid to him as he earned it, and that, pursuant to an agreement with the employer, it is not earnings under the Regulations, but savings. The vacation pay consisted of weekly deductions of 6% for savings, which were deposited in a savings account set up by the employer, who administered, controlled and managed it. The money accumulated was paid out to the claimant as a result of a separation from employment. The Court said the BOR erred in determining that the fact that the employer deposited the amounts in a regular savings account, rather than a trust account, was a mere technicality that in no way altered the nature of monies in question. The Court said that vacation pay, paid or payable by reason of a lay-off or separation from an employment, is to be allocated to a number of weeks that begins with the week of the lay-off or separation. This is the intention of subsection 36(9) "regardless of the nature of the earnings or the period in respect of which the earnings are purported to be paid or payable." The Court took into consideration the following decisions : Bryden (Supreme Court), Haycock (A-47-90), Brière (A-702-93), Leblanc (A-352-90), Liberati and Labonté (A-454-92) et Nield (A-46-90).


Decision 22196 Full Text of Decision 22196

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

Claimant gives his reasons why UI provisions relating to vacation pay are unfair. I must say I agree with this criticism. To treat accumulated vacation pay paid out on termination as earnings during the period of unemployment is both conceptually and logically offensive. Umpire has no discretion.


Decision A-1118.88 Full Text of Decision A-1118.88

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

Holiday pay, bonus for seniority and sick leave paid upon separation from employment. The only question in dispute is whether those sums, which otherwise would be considered earnings, come within the purview of the exception in para. 57(3)(h).

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings accumulated sick leave credits
board of referees rules of construction each word counts

Decision 15838 Full Text of Decision 15838

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

Refer to: A-1118.88

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings accumulated sick leave credits
board of referees rules of construction each word counts

Decision 16388 Full Text of Decision 16388

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

As per claimant, only monies for which UI premiums have been deducted should be considered earnings. Vacation pay is earnings unless reg. 57(3)(h) applies. Deduction of UI premiums is not a consideration. Not for Board or Umpire to amend legislation.


Decision 16144 Full Text of Decision 16144

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

In regard to reg. 58(13)(b) and claimant's complaint that his vacation pay came from his 2nd-last employer, there is as well reg. 59(2) to be noted. Nothing unthinkable about allocating the monies from his 2nd-last employment.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings rationale
earnings allocation previous employment

Decision A-0003.87 Full Text of Decision A-0003.87

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

Vacation pay which does not fall under the exempting provision of former para. 57(3)(h), and thus constituted earnings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees rules of construction official wordings differ

Decision 13515 Full Text of Decision 13515

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

Refer to: A-0271.87

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

Decision A-0271.87 Full Text of Decision A-0271.87

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

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

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

Decision 12727 Full Text of Decision 12727

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

Refer to: A-0661.86

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

Decision A-0661.86 Full Text of Decision A-0661.86

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

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

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

Decision 12399 Full Text of Decision 12399

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

Refer to: A-0508.86

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees rules of construction effective date of proviso

Decision A-0508.86 Full Text of Decision A-0508.86

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

Vacation pay earned in part prior to 31-3-85 (date on which the Regulations were amended) but paid after. Conclusion: vacation pay must be examined in light of existing legislation at the time it is paid rather than earned.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees rules of construction effective date of proviso

Decision 12925 Full Text of Decision 12925

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

Vacation pay paid to claimant while she continued to work part-time [p. 2]. Since she cannot establish that any of the exceptions in 57(3) are applicable, the vacation pay received is earnings to be allocated under 58(8)(b). [p. 10]

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

Decision A-0067.02 Full Text of Decision A-0067.02

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

The claimants, who are college teachers, received a vacation pay which was allocated by the Commission to a period starting from the week of separation, in accordance with s. 36(9) of the EI Regulations. The Court concluded that, as in the Gauthier case (A-1232.92), they had to rely on the collective agreement, which did not set out that vacation pay be paid at the same time as the salary or as a part thereof.


Decision 53070 Full Text of Decision 53070

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Refer to summary indexed under FCA A-0067.02


Decision A-0049.96 Full Text of Decision A-0049.96

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Pursuant to the Regulations, the claimant was prevented from receiving benefits for the week following his termination of employment due to the receipt of a vacation pay of $424. Claimant argued that he was not on vacation the week following his dismissal and that his vacation pay should be deemed to have been received the next time he takes a vacation from employment. Umpire found no merit in the claimant's submission and held that the clear wording of the Regulations had the effect of requiring the Commission to allocate the claimant's vacation pay as it had done. Position upheld by FCA.


Decision 26450 Full Text of Decision 26450

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

This situation (arrangements made to receive vacation pay biweekly not carried out by employer) is of no help to claimant. The regulations make it quite clear that under any circumstance, the vacation pay allocated on termination constitutes earnings properly allocable as per the standard formula.


Decision A-0217.93 Full Text of Decision A-0217.93

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

The 4% vacation pay, payable every 15 weeks pursuant to the work contract, was not paid. Total amount received after 37 weeks upon termination. The amount due and payable (re the first 30 weeks) prior to the termination was not allocated by reason of the layoff. The balance was paid.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation by reason of separation

Decision 20723A Full Text of Decision 20723A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Refer to: A-0217.93

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings allocation by reason of separation

Decision 22370 Full Text of Decision 22370

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

What caused the vacation pay to be paid (on 31-1-90) was the upcoming mine closure, the resulting lay-off (on 31-3-90) of claimant, and the Closure Agreement. The monies were paid in contemplation of, by reason of, or with a view to the upcoming closure. Properly allocated from 31-3-90 under 58(9).


Decision 22286 Full Text of Decision 22286

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

On strike 4-10-89. Final offer made by company not accepted 3-11-89. The Company gave a 120-day notice (minimum required by law) that operations would cease 26-2-90. Employees did not return. No evidence that the Board erred: vacation pay paid in 6-90 allocated from 3-11-89 rather than 26-2-90.


Decision 21691 Full Text of Decision 21691

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Plant closure to take place in August. Vacation pay paid in July. I am satisfied that the vacation pay paid in July was "paid by reason of a lay-off". It is the reason for the payment, not its precise date, which is pertinent. Misinformation by a CEIC employee cannot alter this.


Decision 19853 Full Text of Decision 19853

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Requested his vacation pay 2 weeks before termination so as to avoid a deduction from UI but he only received it after. Money actually paid in respect of separation. Otherwise, one would be able to avoid reg. 58(13)(b) simply by requesting his vacation pay a week earlier.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
interruption of earnings layoff or separation definition

Decision 19759 Full Text of Decision 19759

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Worked under 3 successive limited term contracts. Vacation pay payable at completion of contract. Employer's practice to defer payment if not requested and employee reappointed. Monies held to be paid or payable under reg. 58(13)(b) in respect of layoffafter the 3rd contract.


Decision 19576 Full Text of Decision 19576

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Initially, a shutdown had been planned for the last week in 12-89 and employees were strongly urged to schedule vacations during that time. However, employees were laid off 10-12 for 3 weeks and monies paid upon layoff. PREUSCHE & McMASTER examined. Paid by reason of layoff.


Decision 19490 Full Text of Decision 19490

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Even if I accepted that the employer should have waited until 1-90 and not pay vacation pay on layoff in 11-89, the date of receipt is not material. The money, even if not received on layoff, would have been "payable" in the future in respect of a layoff. 58(13)(b) would apply.

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

Decision 18478 Full Text of Decision 18478

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Vacation pay paid upon layoff allocated from last day worked under 58(13)(b). Once vacation pay becomes payable or is paid the amount is characterized as earnings and allocated under reg. 58. The fact that the claimant is unemployed and not on vacation is irrelevant.


Decision 17516 Full Text of Decision 17516

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

The main issue is the carrying forward of 2 weeks of vacation pay from the previous year. According to reg. 58(13)(b), when the vacation pay was earned is of no consequence; it is allocated from the date the employment ceases.


Decision 17526 Full Text of Decision 17526

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Claimant argues the monies should have been allocated between 5-7 and 13-9 when, having been laid off, he went on vacation. The amount was payable in respect of his layoff on 25-12, not in respect of any specific vacation period. Clearly governed by reg. 58(13)(b).


Decision 17492 Full Text of Decision 17492

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

It is argued that monies must be allocated in 1987 because she paid income tax in that year. Also feels penalized because she did not take a vacation in 1987. She is right but it does not assist her appeal. Reg. 58(13) provides specifically for the allocation of vacation pay.


Decision 17417 Full Text of Decision 17417

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Where vacation pay is not paid in respect of a specific period and is paid in respect of separation from employment, the sum must be allocated beginning with the week of separation. Argument that the allocation should be limited to vacation not taken incurrent year dismissed.


Decision A-0923.88 Full Text of Decision A-0923.88

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

On separation from employment, the claimant received 65 days of accumulated vacation pay. This sum was allocated under ss. 58(9) to weeks following separation and claimant could not prove that there was an interruption of earnings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings charter
interruption of earnings charter
earnings vacation pay trust fund

Decision 15501 Full Text of Decision 15501

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Refer to: A-0923.88

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings charter
interruption of earnings charter
earnings vacation pay trust fund

Decision 17196 Full Text of Decision 17196

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

According to employer, claimant took her vacation in 7-88. She received no salary or vacation pay at that time. Firm dissolved in 12-87 and claimant was accordingly laid off. That is when she was paid her vacation pay. Reg. 58(13)(b) is perfectly applicable.


Decision 17085 Full Text of Decision 17085

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

The Board held that the claimant's inability to take holidays in 9-85 was due to extenuating circumstances and vacation pay paid upon layoff in 10-86 should be allocated to this period. Error in law. Monies received as a result of layoff to be allocatedunder reg. 58(13)(b).


Decision 14485A Full Text of Decision 14485A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Since he was entitled to three weeks vacation at the time of the layoff, the insured believes that the amount of $228 should have been spread over 3 weeks instead of only one. This argument is without merit pursuant to Reg. 58(13)b).


Decision 16436 Full Text of Decision 16436

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Claimant argues that he received his vacation pay 4 days before he retired, so it was not paid in respect of termination. But it was clearly paid in contemplation of his termination under the collective agreement. Vacation pay is to be allocated under 58(13)(b).


Decision A-1194.87 Full Text of Decision A-1194.87

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Vacation pay allocated to a laid off employee at the time active employees were paid just prior to the vacation shutdown, was not paid "in respect of his severance" under 57(3)(h) in the sense of "in consequence of" or in the sense of severance being the cause of the payment.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees rules of construction change of wording

Decision 14859 Full Text of Decision 14859

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Reg. 58(13)(b) was designed to have vacation pay allocated to a period of time following separation in proportion to the amount claimant would have earned had he worked. Overtime pay for earlier days of the week does not reduce the amount of vacation pay allocatable to that week.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees jurisdiction adjournment of hearing
earnings wages or salary designated holidays
earnings wages or salary overtime
earnings allocation normal weekly earnings overtime

Decision 14698 Full Text of Decision 14698

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Received on termination 4% of wages as vacation pay which was allocated to the 2 following weeks. Under reg. 57(2)(a) and 58(13) this is income arising out of employment. For all purposes related to payment of benefit, it is earnings. Properly allocatedunder 58(13)(b).


Decision 14666 Full Text of Decision 14666

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Vacation pay paid just prior to layoff. In interpreting "in respect of" in reg. 58(13)(b), one should have regard to the real cause for the payment. He was entitled to claim vacation pay because he was about to be laid off. Otherwise he would have had the option of a vacation.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case

Decision 13668 Full Text of Decision 13668

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Received $1,484 in 2-86 at time of termination, which included $865 for vacation not taken in summer of 85. Total amount must be counted and allocated under 58(13)(b).


Decision 13392 Full Text of Decision 13392

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Paid in contemplation of termination. Allocation is governed by reg. 58(13)(b). It does not matter when the vacation pay was earned. What caused the vacation pay to be immediately payable (rather than during vacation in July) obviously was the lay-off.

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

Decision 12948 Full Text of Decision 12948

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Vacation pay earned in 1984 and 1985 paid upon separation in 8-85. The Board found that the 1984 vacation pay came under reg. 58(18). It is earnings to which reg. 58(8) applies, so reg. 58(18) cannot apply.

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

Decision 12841 Full Text of Decision 12841

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation
Summary:

Laid off in 1-85 but continued to work on an on-call basis while collecting UI. Vacation pay paid in 6-85. It is clear that the allocation is not to be made under 58(13)(b) since there has been no lay-off or separation. Worked in weeks of 2, 9 and 16-6.


Decision 68079 Full Text of Decision 68079

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay by reason of lay-off or separation During Parental Benefits
Summary:

While in receipt of parental benefits, the claimant decided to accept another employment. The employer terminated the claimant's employment and paid him his vacation pay of $2,873.52, which was allocated from the date of the termination of employment. The claimant stated that his vacation pay was to cover the holidays he would be taking next summer and argued that the vacation pay he was paid due to his change of employment should not affect his parental leave benefits.


Decision 22732 Full Text of Decision 22732

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay charter
Summary:

Any distinction or differentiation arising from para. 57(2)(a) and ss. 58(8) is related to entitlement qualifications or standards based on socio-economic policy considerations, and is not a discriminatory inequality based on grounds relating to personal charasteristics of an individual or group.


Decision 20991 Full Text of Decision 20991

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay charter
Summary:

Claimant alleges that the unequal treatment in vacation pay pursuant to s.6 and 9 of the Act and reg. 37, 57 and 58 is unfair and constitutes a violation of s.26 of the Charter which cannot be justified under s.1 of the Charter. S.26 of the Charter is of no assistance to her.


Decision 17615 Full Text of Decision 17615

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay charter
Summary:

Alleges discrimination under Charter as if vacation pay had been paid out to claimant otherwise, CEIC would not have taken it into account. Treatment judged not to be discriminatory several times over (CUB-16020, 13892, 13982).


Decision 26076 Full Text of Decision 26076

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay definition
Summary:

Employed with Motor Ford Co. The $500 special payment received by the claimant was governed by the vacation pay provisions of the collective agreement and was directly linked to his vacation pay entitlement. The monies in question were simply an enhancement of claimant's regular vacation pay. Although vacation pay may be described as a bonus, indemnity, wage adjustment or gratuity, if the monies received are in the nature of vacation pay, either under the terms of a verbal or collective agreement, they will be treated as such for UI benefit purposes.


Decision 21415 Full Text of Decision 21415

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay definition
Summary:

Refer to: A-1232.92

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
teaching earnings vacation pay

Decision A-1232.92 Full Text of Decision A-1232.92

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay definition
Summary:

Part-time teacher at CEGEP F.-X. Garneau who argued that the amount received at termination should be considered as salary instead of vacation pay. Held that this argument is without merit and that the Umpire did not commit any error in this respect.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
teaching earnings vacation pay

Decision 22261 Full Text of Decision 22261

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay definition
Summary:

Claimant contends that the monies are not vacation pay, that the payments were not made pursuant to the expired collective agreement, they were the result of negotiations and were made gratuitously in the hope of reducing the tension from the labour dispute. No evidence to support this.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period

Decision 21913 Full Text of Decision 21913

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay definition
Summary:

Annual set salary based on 48 weeks; the employer withholds 10% of this salary that is kept in a trust account; it is paid to the employee on demand when he decides to go for a rest. To be distributed as vacation pay pursuant to 58(8).

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund

Decision A-0117.81 Full Text of Decision A-0117.81

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay definition
Summary:

The Umpire erred in law in deciding that the 8% paid in lieu of vacation was severance pay.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees errors in law misinterpretation of facts

Decision A-0118.81 Full Text of Decision A-0118.81

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay definition
Summary:

The Umpire erred in law in deciding that the 8% paid in lieu of vacation was severance pay.


Decision 67739 Full Text of Decision 67739

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

The claiamnt had not scheduled her vacation, clearly for reasons beyond her control, when she received her vacation pay on the anniversary date. The vacation pay therefore had to be allocated from the date of payment, in accordance with section 36(8)(b) of the Employment Insurance Regulations as interpreted in the case law.


Decision 56514 Full Text of Decision 56514

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Prior to his last day of work, on Nov. 23, 2001, the claimant requested and was paid his bonus vacation pay of $3,759.16 and his anniversary holiday pay of $6,615.30 was paid to him in accordance with his anniversary date of Nov. 9, 2001. Anniversary vacation was allocated starting with the week of the anniversary date as provided in par. 36(8)(b) of the EIR and the bonus vacation pay was allocated pursuant to ss. 36(9) of the EIR. Umpire found that the BOR's decision on both issues was correct and dismissed the appeal.


Decision 56212 Full Text of Decision 56212

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

The Regulations provide that vacation pay which is not payable for a specific vacation is to be allocated to the number of weeks starting with the first week for which it is payable. In this case the vacation pay became payable on the anniversary date. The fact that the claimant had resumed work by the time the payment was received does not affect the allocation.


Decision 31967 Full Text of Decision 31967

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

V.P. paid during a 2-week shutdown while claimant on sick leave. Employer designated the 2-week period starting 21-11-93 as claimant's individual vacation. V.P. allocated from 21-11 but BOR and Umpire held that V.P. to be allocated during shutdown (18-7to 31-7) as per Reg.58(8)a). Appeal to FC.


Decision 31779 Full Text of Decision 31779

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay paid on an anniversary date while the claimant was on maternity leave. Allocation made pursuant to Reg.58(8). Held that Regulation had been properly implemented.


Decision A-0496.94 Full Text of Decision A-0496.94

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay (v.p.) paid during lock-out on 3-11-90 and allocated from 28-10-90. Umpire determined that v.p. was not to be so allocated for the reason that it became "payable" on 1-1-90. The Court concluded that v.p. is payable when a claimant could in law enforce the payment. Matter returned to BOR


Decision 25143 Full Text of Decision 25143

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Refer to: A-0496.94


Decision 26456 Full Text of Decision 26456

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Refer to: A-0071.95


Decision A-0071.95 Full Text of Decision A-0071.95

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay for time not taken in a year to be paid upon request any time in the following year commencing January 1. Held by the Umpire that the vacation pay becomes immediately due or owed January 1 regardless of when the amount is actually paid and that reg. 58(8)(b) applies. Upheld by FC.


Decision 27951 Full Text of Decision 27951

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

The Board wrongly concluded that the word payable in 58(8)(b)(i) means when the monies are received. The word payable means payable. It does not mean when received. Held that the $500.00 vacation bonus received from Ford Motor Company in 12-92 was payable in 6-92 and subparagraph 58(8)(b)(i) applies.


Decision 25488 Full Text of Decision 25488

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Claimant submits that the dates supplied for the allocation of the vacation pay are "hind-sight". In that respect he is correct. However, that is what the Regulations mandate. Ss. 58(8) is clear that the vacation pay is to be allocated according to when payable and not when it was actually paid.


Decision 22173 Full Text of Decision 22173

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Claimant took a leave without pay in 9-90 to attend university. Job not guaranteed at end of leave in 4-91, so she requested her vacation pay. It appears that the money was paid not by reason of separation or lay-off but because of claimant's request. The money must be allocated when paid.

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

Decision 21526 Full Text of Decision 21526

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay paid on anniversary date 2 weeks before layoff correctly allocated under reg. 58(8)(b) from the week paid. As for "the first week for which it is payable", the logical inference is that vacation pay would be payable in respect of the week following its payment.


Decision A-0258.90 Full Text of Decision A-0258.90

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Claimant's 1987 vacation pay not paid to her on a timely basis because of employer's financial difficulties. Paid to her in 11-88. The Board and the Umpire erred in law in characterizing as a loan the unpaid amount. It does not possess the attributes of a loan. No such evidence.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees errors in law misinterpretation of facts
earnings vacation pay specific period

Decision 16981 Full Text of Decision 16981

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Refer to: A-0446.89


Decision A-0446.89 Full Text of Decision A-0446.89

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay paid in 6-87 on one's anniversary date was not paid in respect of layoff or separation. As there is no evidence that he took his holidays during a specific period in 1986, the monies were properly allocated under 58(8)(b) in 6-87, said the Umpire. Upheld by the FC.


Decision 18398 Full Text of Decision 18398

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay paid on anniversary date during lay-off. Claimant was recalled to work a few weeks later and specific dates were then arranged for vacation. Jurisprudence thoroughly examined. Reg. 58(8)(a) does not fit the circumstances. Nor does 58(9). Reg. 58(8)(b) applies.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period

Decision 17975 Full Text of Decision 17975

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Laid off 7-2-86. Returned 20-10-86. Vacation pay cheques prepared in week 6-7-86 held for employees on layoff until return to work unless requested. Monies received by claimant 10-11-86. Normal vacation period: end of 7-86. Reg. 58(13)(c), not 58(13)(a), applies effective 6-7-86.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees jurisdiction independent decision-making
board of referees jurisdiction priority of law
earnings vacation pay specific period
board of referees errors in law excess of jurisdiction

Decision A-0059.89 Full Text of Decision A-0059.89

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Laid off 10-86. Vacation pay for 1986 paid by employer in 1-87 allocated under 58(8)(b). The Umpire made no error in finding, contrary to the Board, that the collective agreement did not create a trust and consequently vacation pay was earnings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund

Decision 15657 Full Text of Decision 15657

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Refer to: A-0059.89

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund

Decision A-0058.89 Full Text of Decision A-0058.89

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Laid off 11-86. Vacation pay for 1986 paid by employer in 1-87 allocated under 58(13)(c). CUB 15360 distinguished by Umpire. The Umpire made no error in finding that the collective agreement did not create a trust and consequently vacation pay was earnings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund

Decision 15659 Full Text of Decision 15659

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Refer to: A-0058.89

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund

Decision 17579 Full Text of Decision 17579

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Under collective agreement, vacation pay should have been paid 9-87 at time of vacation; paid by mistake 5-87 at expiry of maternity leave. As for CUB-11819, employer made the mistake and claimant does not have to suffer from it.


Decision 17534 Full Text of Decision 17534

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay paid to claimant every two weeks with his pay cheque while working part-time. It is clear the allocation was correctly applied under 58(13)(c) since it was not paid (a) in respect of a specific vacation period nor (b) as a result of a layoff or separation.


Decision 15239A Full Text of Decision 15239A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay paid at time of annual vacation shutdown. Reg. 58(8)(b) applies even to these claimants who were laid off several weeks before, worked during the shutdown and had vacation scheduled for a later period. Reg. 58(8)(a) can only apply where vacation already taken.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
reconsideration of claim authority to review time limitation

Decision 17021 Full Text of Decision 17021

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay paid on anniversary date allocated as per average weekly wage plus part-time earnings. There is no dispute that the vacation pay is earnings and was paid on a specific anniversary date. As such it was properly allocated under 58(13)(c).


Decision 16518 Full Text of Decision 16518

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Claimant had taken 2 weeks' vacation in 6-86 but was not paid for this until the end of the year. It is employer's policy to pay vacation only once a year. His vacation pay of $3,215 was properly allocated from 1-87 pursuant to reg. 58(13)(c).


Decision 16514 Full Text of Decision 16514

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Claimant paid vacation pay on anniversary date (22-6) while employed. Laid off 11-7. Monies to be allocated under reg. 58(13)(c) as of 22-6. No proof that he actually had a prior specific vacation period as alleged which would bring 58(13)(a) into play.


Decision 15921 Full Text of Decision 15921

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay, paid on anniversary date while claimant not working due to illness, is earnings. Correctly allocated under 58(13)(c) commencing with week in which paid, even if claimant subsequently booked vacation for later period. Not paid in respect ofvacation or separation.


Decision 15928 Full Text of Decision 15928

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

The practice is to pay vacation pay 30-6 each year and employee given corresponding number of weeks as vacation. Monies paid here 30-6-87 and vacation scheduled for 12-87. Reg. 58(13)(c) applies. Paid on basis of practice not in respect of vacation. PREUSCHE distinguished.


Decision 15809 Full Text of Decision 15809

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Due to mutual oversight or ignorance, claimant did not receive her vacation pay until 2 months after she ceased working. Monies correctly allocated under reg. 58(13)(c) beginning with the week in which vacation pay was paid.


Decision 15774 Full Text of Decision 15774

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Laid off 14-7, vacation pay paid 15-7 (anniversary date). Vacation period booked for next December. Since vacation pay was in fact paid on an annual basis every 15-7 regardless of whether vacation was taken, reg. 58(13)(c) should be applied and not 58(13)(a).


Decision 15658 Full Text of Decision 15658

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Claimant laid off 2-1-87. He had requested his vacation pay some 2 weeks prior to layoff and it was paid 10-1-87. Correctly allocated from 4-1-87 under reg. 58(13)(c).


Decision 15323 Full Text of Decision 15323

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Vacation pay paid some time after layoff. Prima facie vacation pay is earnings under reg. 57(2)(a) to be allocated under reg. 58(13). Even if the monies were not paid in respect of the layoff as per reg. 58(13)(b), reg. 58(13)(c) applies "in any other case".


Decision 13818 Full Text of Decision 13818

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Refer to: A-0493.87


Decision A-0493.87 Full Text of Decision A-0493.87

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Often vacation pay paid after severance of employment may be viewed as moneys that became payable in respect thereof, in that they are usually triggered by severance and paid in consequence thereof. Here, the layoff occurred 29-3 and vacation was paid on anniversary date in July.


Decision A-0869.87 Full Text of Decision A-0869.87

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Claimant laid off on 31-10-85. No need for employer to pay vacation pay until 1-2-86 as this was the anniversay date of agreement. Monies paid 18-1-86 and were correctly allocated under para. 58(8)(b) starting with week of payment.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees rules of construction official wordings differ

Decision 14666 Full Text of Decision 14666

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

If vacation pay does not come within 58(13)(b) then it must come within (c). The Board assumed that if it did not come within (b) it was exempt from allocation. This is not so. If neither (a) nor (b) applies, then (c) which starts out "in any other case" must apply.

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 14273 Full Text of Decision 14273

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Paid during layoff. The pay was clearly not referrable either to a specific vacation period or a layoff or separation from employment under reg. 58(13)(a) and (b) and was properly allocated to the week in which it was paid or payable.


Decision 14111 Full Text of Decision 14111

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case
Summary:

Properly allocated under 58(8)(b). The cheque issued was the balance owing of anniversary holiday pay part of which covered previous anniversary date to time of winter holidays. It was the actual amount payable on anniversary date that must be taken into account.


Decision A0333.12 Full Text of Decision A0333.12

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay quebec construction decree
Summary:

An investigation revealed that the claimant reported $130.00 a week while the employer stated that the claimant earned $147.08 in each of the 10 weeks at issue. On the basis of these facts, the Commission informed the claimant that the allocation of the unreported wages resulted in an overpayment of $150.00. The claimant argued that he did not consider the unreported amounts earnings because they were deducted by his employer and paid to the CCQ for his annual vacation. The FCA confirmed that the amounts deducted as vacation pay were sent to the CCQ, which acts as a trustee, should be considered earnings subject to allocation under section 36(4) of the Regulations.


Decision 17336 Full Text of Decision 17336

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay quebec construction decree
Summary:

Union representative of workers employed in the Quebec construction industry. Vacation periods established by the Office de la construction, but the Board decided that GIROUX did not apply in this case. No error in law. Very little information.


Decision A-0527.87 Full Text of Decision A-0527.87

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay quebec construction decree
Summary:

I erred in stating in the DAIGLE case that the BRYDEN decision did not apply to annual vacation pay paid under the Quebec Construction Decree. The decision to allocate vacation pay over the annual vacation period in December is thereby quashed.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings charter
earnings vacation pay trust fund
board of referees rules of construction official wordings differ

Decision A-0547.83 Full Text of Decision A-0547.83

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay quebec construction decree
Summary:

Vacation allocated to 7-80. Case not identical to BRYDEN: not possible to receive vacation pay before vacation and decree establishing dates of vacations rather than contractual arrangement.


Decision 16264 Full Text of Decision 16264

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay quebec garment decree
Summary:

Based on GIROUX, I must therefore declare that the vacation pay paid to the claimant under the system established by decree in the ladies garment industry does not have compensation value.


Decision 66035 Full Text of Decision 66035

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

The Commission correctly allocated the two weeks vacation pay the claimant actually took to the periods of scheduled vacation in accordance with Regulation 36(8)(a). The balance of the vacation pay for the four weeks which the claimant had not taken, was allocated pursuant to Regulation 36(8)(b). The effect of paragraph 36(8)(b) is that vacation pay which is not payable for a specific vacation period is to be allocated to the number of weeks starting with the first week for which it is payable.


Decision 64812 Full Text of Decision 64812

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

In March 2004, while on claim, the claimant received a vacation pay accumulated in the year 2003 and paid on anniversary under the collective agreement. In 2003, the claimant had taken vacation leave under the Canadian Labour Code, without pay. The Umpire states that, as established by jurisprudence, to hold that the vacation time taken by the claimant could not be taken into consideration in allocating her vacation pay would be against the purpose and objective of subsection 36(8) of the Regulations. He concluded that the claimant's vacation pay paid in March 2004 is to be allocated to the periods she took as unpaid holidays in 2003.


Decision A-0701.95 Full Text of Decision A-0701.95

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Claimant laid off Nov.11, 1992. On Oct.30th of the same year, vac. pay of $2,307 paid to him. Allocation made from date of lay-off as per Reg.58(9). BOR accepted that vac. monies received on separation were not payable due to a lay off but resulted in accordance with an agreement between the employer and its unionized employees as to a "common vacation pay cut-off date" and felt within the meaning of ss.58(8). FCA recognized that it was strictly a finding of fact and that the Umpire correctly refused to interfere.


Decision 29106 Full Text of Decision 29106

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Applied for vacation prior to the shutdown notice and took his vacation prior to the vacation shutdown. Held that he was not under the labour agreement "an employee eligible for vacation" during the shutdown, and the specific vacation period under 58(8)(a) refers to claimant's own vacation period.


Decision 24228 Full Text of Decision 24228

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Vacation shutdown in July-August. Claimant applied for and obtained vacation pay on 7-6 for vacation starting 15-6. He was then offered and accepted to work during his vacation. Held that his vacation period was not the weeks in June as he worked during those weeks, but the normal vacation shutdown.


Decision 23519 Full Text of Decision 23519

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Part-time nurse who received vacation pay on an annual date while on maternity leave. Non-working days while she worked part-time cannot be regarded as vacation days under para. 58(8)(a). Correctly allocated from week of payment under para. 58(8)(b).


Decision 22908 Full Text of Decision 22908

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Vacation normally scheduled at the end of July; lock-out from 6-11-91 to 9-9-91. On 9-91, claimant was dismissed and received a vacation pay. In sum, I find that the amounts paid to the claimant did not relate to a specific period of past vacation, but were rather paid because of his dismissal.


Decision 22429 Full Text of Decision 22429

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Laid off 18-6-85. Vacation pay received on anniversary date 27-6-85. Claimant had scheduled a specific vacation period in 10-85 and 12-85. PREUSCHE & McMASTER examined: para. 58(8)(a) must necesarily apply to a past period. Monies properly allocated starting with the week of payment.


Decision 22419 Full Text of Decision 22419

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Laid off 31-5-85. Was paid anniversary vacation pay 28-6-85. Allocated from week of payment. He had taken 5 weeks holidays prior to anniversary date, between 6-84 and 6-85. Not paid in respect of a vacation period as per the CEIC. Held that monies are first to be allocated to the vacation period.


Decision 22261 Full Text of Decision 22261

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Ceased work due to strike in 4-90. In 1-91, the employer and the union reached an agreement for the payment of vacation pay. The Board held that the allocation should be made prior to 1-91 since vacation had to be taken between 1-1-90 to 31-12-90. Held that para. 58(8)(b) applies instead.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay definition

Decision 21070A Full Text of Decision 21070A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Laid off in 1-90. Recalled for a short period in 2-90 at which time he booked 2 weeks holiday scheduled to begin in 10-90. Vacation pay paid in 7-90 while still on layoff. PREUSCHE and MCMASTER examined. The statement that "the unemployed cannot be expected to go on vacation" is applicable here. PREUSCHE & McMASTER referred to. The Commission submits that the words "in respect of" in the former ss. 58(13) and the word "for" in ss. 58(8) have the same meaning. I agree with that submission. I am satisfied that the legislator did not intend to change the meaning of the regulation.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
umpires jurisdiction evidence new

Decision 21545 Full Text of Decision 21545

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Vacation pay paid on anniversary date coincidental with layoff. Vacation taken at various times prior to layoff but no monies paid at that time. The CEIC argues that monies must be paid at time of vacation in order to come under 58(13)(a). Part of the monies came under 58(13)(a).


Decision 20995 Full Text of Decision 20995

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Out of work 1-89; gets vacation pay 3-89; distributed by Board over 7-89, the vacation period. According to PREUSCHE & McMASTER, amount to be distributed according to Reg. 58(13)(c). Reg. 58(13)(a) can apply only to periods previous to date of payment.


Decision 20426 Full Text of Decision 20426

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

At Sears, 4% paid at the end of June of each year whether or not employee has planned vacations for that specific period. The insured had chosen the following August for her vacations. Reg. 58(13)(a) applies only when vacations precede vacation pay.


Decision 20053 Full Text of Decision 20053

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Vacation pay cheque 5-7 allocated under 58(8)(b). While there seems to be no formal procedure for designating the 4 weeks ending 20-8 as her vacation period, she was entitled to treat those as vacation time. Her entitlement cannot depend on the timing of the issue of the cheque.


Decision 19907 Full Text of Decision 19907

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Decided that vacation pay related to specific vacation period as referred to in Reg. 58(8)(a), that is general vacation leave 7-90, even though remuneration was paid as early as 1-90 at union's request rather than normally during general vacation leave.


Decision 19751 Full Text of Decision 19751

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Monies paid on anniversary date 3 weeks before layoff held to have been paid in respect of future vacation weeks within 58(8) in cases where specific periods had been scheduled prior to receipt of money. PREUSCHE & McMASTER distinguished, the layoff here being of short duration.


Decision 19018 Full Text of Decision 19018

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Claimant took 2 days' unpaid leave some time prior to separation from employment. Held that these 2 days were not a specific vacation period for the purpose of reg. 58(13)(a) and that the $227 he received on separation were properly allocated under 58(13)(b).


Decision A-0258.90 Full Text of Decision A-0258.90

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Entitled to a paid vacation period in 1987 but was asked to work instead. The employer did not have funds available to pay her additional amounts then. Held that monies paid in 11-88 were payable with respect to the 1987 vacation period under para. 58(8)(a). Overturned by FC.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees errors in law misinterpretation of facts
earnings vacation pay in any other case

Decision 18706 Full Text of Decision 18706

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

If a portion or all of the holiday pay issued by his former employer upon an anniversary date in 5-88 related in part or totally to the holiday taken in 7-87, then in accord with PREUSHE & MCMASTER it would properly be allocated under reg. 58(13)(a).


Decision 18398 Full Text of Decision 18398

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

PREUSCHE & McMASTER examined. The reason for resorting to past periods under 58(8)(a) is that the unemployed cannot be expected to go on vacation. The legislation cannot ascertain whether or not he will still be laid off when the chosen time scheduled for later rolls around. PREUSCHE & McMASTER permits allocation to actual vacation time already taken in the year under 58(8)(a). It does not explain the term "payable". Of course since vacation must be taken in the year for which the annual vacation pay is paid, it cannot be allocated to previous year.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case

Decision 17975 Full Text of Decision 17975

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Reg. 58(13)(a) relates to situations where monies are paid or payable in respect of a specific vacation period taken in the past (see PREUSCHE and MCMASTER) and must necessarily refer to a past period. Here the vacation was not taken and reg. 58(13)(c) applies.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees jurisdiction independent decision-making
board of referees jurisdiction priority of law
earnings vacation pay in any other case
board of referees errors in law excess of jurisdiction

Decision 17295 Full Text of Decision 17295

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Though the Memorandum of Settlement deems that employees took full remaining vacation entitlement during the stoppage, this period does not constitute a specific vacation period. Not genuinely on vacation at that time. Reg. 58(13)(a) cannot apply here.


Decision 16777 Full Text of Decision 16777

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Vacation periods pre-arranged with employer to take place the following August and December. Laid off 6-6 and vacation paid to all workers 29-6. Workers required to take a vacation under labour agreement. PREUSCHE referred to. Monies paid "in respect of" under reg. 58(13)(a).

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
availability for work absences from home on vacation

Decision 16157 Full Text of Decision 16157

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Machine shop employee laid off 15-6; vacation pay 26-6; shutdown 6-7 to 3-8 except machine shop. Monies allocated under 58(13)(c) from 28-6 even if claimant's vacation to take place after 3-8. As per PREUSCHE "in respect of" in 58(13)(a) must necessarily apply to a past period.


Decision 13955 Full Text of Decision 13955

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Refer to: A-0678.87


Decision A-0678.87 Full Text of Decision A-0678.87

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

We are dealing with a payment received by an unemployed person. The unemployed cannot be expected to go on vacation. "In respect of" in 58(8)(a) can only mean in relation to, in reference to, connected with. The provision must necessarily refer to a past period as here. Laid off in 12-84. Vacation pay received on anniversary date in 6-85 allocated under para. 58(8)(b). Claimant alleged that, pursuant to the labour agreement, he had already taken a number of vacation days and part of monies should be allocated to those days.


Decision 14703 Full Text of Decision 14703

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay specific period
Summary:

Claimant said only 2 weeks not 3 should have been allocated. One was for vacation earned during previous fiscal year during which she had been refused holidays and took leave without pay. Under 57 this is earnings to which 58 requires allocation and no exception.


Decision 29010 Full Text of Decision 29010

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Subsequent amendment to the collective agreement examined following FC decision in DUPLESSIS (CUB 16011A) involving MDC (Maritime Data Center). Held that although the vacation pay is held in trust for the employee, the employee is not beneficially entitled to receive it until October 1 in each year.


Decision A-0702.93 Full Text of Decision A-0702.93

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

There was no evidence on file on which the Umpire could conclude that a trust fund existed. This is one of the essential conditions required in order that vacation pay lose its earnings status to that of savings. See LEBLANC, LIBERATI & LABONTÉ, NIELD.


Decision A-0454.92 Full Text of Decision A-0454.92

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Each claimant had been laid off. Each had had vacation pay credited on a periodic basis though not actually paid to him or to a trustee or in any way segregated from the employer's general funds. Each received vacation pay upon layoff. No doubt that this was earnings.**To become savings, (1) the monies must be set aside and kept separate from the employer's control and operation; (2) income tax and UI premiums must be deducted before the monies are set aside; (3) claimant must be beneficially entitled to the monies after they are set aside.**As to whether the Regulations cannot properly allocate earnings to a period different from that in which actually earned, we cannot improve on GIROUX: Para. 58(q) gives the Commission the power to make regulations, this would deny the Commission such power. Dismissed by FCA. Leave to appeal denied by SC.

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

Decision 23880 Full Text of Decision 23880

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

What banking procedures must be followed by the employer to consider that monies were held in trust? Paying them into a separate bank account is certainly one way of doing so. But the existence or non-existence of a separate bank account, alone, is not controlling. All factors must be considered. WHELAN and NIELD commented. "Kept separate and beyond control" does not mean that the funds must be out of the employer's control. The employer will continue to control the funds as trustee. I understand that the funds cannot be an unidentified part of the employer's operating account.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees hearings tape-recording

Decision 22304 Full Text of Decision 22304

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

To become savings, (1) the monies must be set aside and kept separate from the employer's control and operation; (2) income tax and UI premiums must be deducted before the monies are set aside; (3) claimant must be beneficially entitled to the monies after they are set aside. All 3 must be met.


Decision 22206 Full Text of Decision 22206

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Minority decision in VENNARI examined in the light of GIROUX. Case law on trust fund reviewed, and CUB 20811 quoted and applied. Here the employer merely maintained a running ledger account. A simple book entry by the employer falls short of what is required.


Decision 21913 Full Text of Decision 21913

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Annual set salary based on 48 weeks; the employer withholds 10% of this salary that is kept in a trust account; it is paid to the employee on demand when he decides to go for a rest. To be distributed as vacation pay pursuant to 58(8).

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay definition

Decision A-0939.90 Full Text of Decision A-0939.90

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

There is no question here of Maritime Data Centre being a trustee of the holiday pay for the claimant, a stevedore. But this does not distinguish this case from LEBLANC. The claimant was not beneficially entitled to the holiday pay upon its payment to Maritime Data Centre. Stevedore whose vacation pay is paid to Maritime Data Centre. The Umpire relied expressly on a dictum in CUB 14170 to the effect that the situation is akin to a withholding agreement for the purchase of Canada Savings Bond. We do disapprove of the dictum. The issue is whether the claimant's holiday pay, paid weekly by his employer, a stevedoring company, to Maritime Data Centre, and paid to him annually under the terms of a collective agreement, was received by him when it was paid to MDC or when it was paid to him by MDC.


Decision 16011A Full Text of Decision 16011A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Refer to: A-0939.90


Decision 20209 Full Text of Decision 20209

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Quebec flat glass industry. GIROUX does not apply. Vacation pay is held back by employer and may be withdrawn by the employee at any time as it is deposited to employee's credit the same way as his pay.


Decision 19934 Full Text of Decision 19934

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Vacation pay in flat glass industry in Quebec credited each week to employee minus taxes deducted, but held back by employer. Does not meet conditions set out in NIELD as employer may, at his discretion, use these amounts in the meantime. (p. 7)


Decision A-0352.90 Full Text of Decision A-0352.90

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Accruing vacation pay was shown weekly on pay stub and, after regular deductions, was retained until the worker's actual vacation. Deemed held in trust as per N.S. legislation. Monies actually commingled in company's general bank account. 'Beneficially entitled' discussed. The fact that interest earned on vacation pay during the period it is held is, in terms, to be paid to the employee indicates that the principal is being held for the benefit of the employee: see GIROUX. No such evidence here.


Decision 18625 Full Text of Decision 18625

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Whether the funds are held in a separate account is not necessarily determinative. While this may be preferable, what is important is that the beneficial interest of the employee be identifiable and distinct from the time funds are held in his name and be payable at his request. Vacation pay generally paid out weekly. Pursuant to claimant's instructions, the money was deducted from his cheque (income tax and UI paid) and held by employer until requested a few days prior to a layoff of which claimant was unaware at the time. Monies considered savings.


Decision A-0047.90 Full Text of Decision A-0047.90

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

The deeming provisions of the Ontario Employment Standards Act are not sufficient in themselves to apply BRYDEN. The moneys have to be clearly set aside at each period of pay, after deduction of income tax and UI premiums, kept separate and beyond employer's needs and control. See also identical decision A-46-90 (Nield) in regard to CUB 15257A-1.


Decision A-0030.90 Full Text of Decision A-0030.90

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

The deeming provisions of the Ontario Employment Standards Act are not sufficient in themselves to apply BRYDEN. The moneys have to be clearly set aside at each period of pay, after deduction of income tax and UI premiums, kept separate and beyond employer's needs and control.


Decision 17605 Full Text of Decision 17605

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Refer to: A-0030.90


Decision 17416A Full Text of Decision 17416A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Employer: Dominion Bridge. Vacation pay shown on pay stubs and regular deductions taken therefrom but the moneys were not set aside to the credit of the employee. The deeming provisions of the Ontario Employment Standards Act are not enough.


Decision 15659 Full Text of Decision 15659

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Refer to: A-0058.89

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case

Decision A-0059.89 Full Text of Decision A-0059.89

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Laid off 10-86. Vacation pay for 1986 paid by employer in 1-87 allocated under 58(8)(b). The Umpire made no error in finding, contrary to the Board, that the collective agreement did not create a trust and consequently vacation pay was earnings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case

Decision A-0058.89 Full Text of Decision A-0058.89

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Laid off 11-86. Vacation pay for 1986 paid by employer in 1-87 allocated under 58(13)(c). CUB 15360 distinguished by Umpire. The Umpire made no error in finding that the collective agreement did not create a trust and consequently vacation pay was earnings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case

Decision 15657 Full Text of Decision 15657

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Refer to: A-0059.89

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay in any other case

Decision 17612 Full Text of Decision 17612

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

The VENNARI decision followed by GIROUX established 3 fundamental criteria, monies deducted from salary must be put into trust accounts, trust account must not be under employer's control and employee must have access to savings account thus set up.


Decision 15359A Full Text of Decision 15359A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
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 pension not savings

Decision 15501 Full Text of Decision 15501

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Refer to: A-0923.88

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings charter
interruption of earnings charter
earnings vacation pay by reason of lay-off or separation

Decision A-0923.88 Full Text of Decision A-0923.88

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Before the Umpire, claimant had unsuccessfully argued that the Employment Standards Act of Ontario created a trust and made the employer the trustee of his vacation pay. At the hearing of this application, he expressly abandoned that contention.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings charter
interruption of earnings charter
earnings vacation pay by reason of lay-off or separation

Decision 15360 Full Text of Decision 15360

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Refer to: A-0756.88


Decision A-0756.88 Full Text of Decision A-0756.88

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Vacation pay paid upon separation in March was savings and not earnings. This is supported by s.15 of the Ontario Employment Standards Act: vacation pay deemed held in trust. Money actually set aside by employer at each pay period, after deduction of income tax and UI. We have some reservations with the approach of the Umpire. The finding that it could be said that an intentional trust, either express or implied, was created, gives us difficulty. But the conclusion finally reached by the Umpire is to be sustained on another basis.


Decision 14170A Full Text of Decision 14170A

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

The employer had complete control and use of the funds. They were not segregated in a special account. Nor did the Company pay any interest on vacation pay. Claimant had no right to demand vacation pay except at 2 specified annual dates or on layoff.


Decision A-0527.87 Full Text of Decision A-0527.87

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

I erred in stating in the DAIGLE case that the BRYDEN decision did not apply to annual vacation pay paid under the Quebec Construction Decree. The decision to allocate vacation pay over the annual vacation period in December is thereby quashed.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings charter
board of referees rules of construction official wordings differ
earnings vacation pay quebec construction decree

Decision 14170 Full Text of Decision 14170

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

VENNARI leaves open the question as to whether the creation of a special trust is a prerequisite to the savings. I conclude it is not. The test is whether the remuneration withheld from employee and to which he is legally entitled is remuneration when ultimately paid out.


Decision 13856 Full Text of Decision 13856

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

VENNARI examined and commented as follows: The Court recognized that the money was earnings at the time that the employer placed it into the trust fund but held that the money's character changed to savings when payments were made from it to the claimant.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees legislative authority provincial and other laws

Decision 12002 Full Text of Decision 12002

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Refer to: A-0261.86

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings charter
earnings allocation applicability
earnings income applicability

Decision A-0261.86 Full Text of Decision A-0261.86

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

The employer's contributions lost their character as "income" upon being paid into the Trust Fund and, accordingly, the vacation pay was not received as "earnings" or as "income" but as savings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings charter
earnings allocation applicability
earnings income applicability

Decision 1623382 Full Text of Decision 1623382

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Ontario union worker whose employer paid 9% of his wages to trustees after deduction of income tax and UI premiums. Claimant had a beneficial interest in these monies which represented savings and not vacation pay.


Decision A-0672.79 Full Text of Decision A-0672.79

summary
Issue: Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings vacation pay trust fund
Summary:

Ontario union worker whose employer paid 9% of his wages to trustees after deduction of income tax and UI premiums. Claimant had a beneficial interest in these monies which represented savings and not vacation pay.

Date modified: