Decision 69250
Full Text of Decision 69250
summary
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teaching |
earnings |
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Summary:
While she was receiving benefits, the claimant received $1,370 by reason of her engagement as a teacher effective September 20, 2004. The claimant argued that the amount was received for a teaching period which started later in the year and not from September 20, 2004. The Commission was correct in allocating the amount under subsection 36(5) of the EI Regualtions from September 20, 2004, the beginning date of her contract.
Decision 18458
Full Text of Decision 18458
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
accumulated sick leave credits |
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Summary:
Refer to: A-0691.90
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
accumulated sick leave credits |
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earnings |
allocation |
without services |
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earnings |
allocation |
normal weekly earnings |
others |
Decision A-0691.90
Full Text of Decision A-0691.90
summary
Issue: |
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teaching |
earnings |
accumulated sick leave credits |
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Summary:
Part-time teacher whose last day of work was Thursday 30-6-88. Since he received his usual salary for the last week of work, pay for accumulated sick leave was correctly allocated, as per his normal weekly earnings, commencing with the week immediately following his separation.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
accumulated sick leave credits |
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earnings |
allocation |
without services |
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earnings |
allocation |
normal weekly earnings |
others |
Decision A-0675.90
Full Text of Decision A-0675.90
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teaching |
earnings |
accumulated sick leave credits |
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Summary:
Accumulated sick leave days allocated pursuant to ss. 58(10.1) as it read prior to 23-11-89. Monies to be allocated in accordance with ss. 58(10) and principles established by NICOLICH.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
accumulated sick leave credits |
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Decision 18441
Full Text of Decision 18441
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
accumulated sick leave credits |
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Summary:
Refer to: A-0675.90
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
accumulated sick leave credits |
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Decision A-0689.90
Full Text of Decision A-0689.90
summary
Issue: |
Sub-Issue 1: |
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teaching |
earnings |
accumulated sick leave credits |
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Summary:
Accumulated sick leave days allocated pursuant to ss. 58(10.1) as it read prior to 23-11-89. Monies properly allocated in accordance with ss. 58(9) and (10) which are not confined to monies paid upon separation from employment. Allocation to be made in accordance with NICOLICH.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
accumulated sick leave credits |
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Decision A-0674.90
Full Text of Decision A-0674.90
summary
Issue: |
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teaching |
earnings |
accumulated sick leave credits |
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Summary:
Quebec teacher whose accumulated sick leave credits were paid. These monies fall not under ss. 58(3) but under 58(9.1). The applicable collective agreement provision is the same as that in CUB 16943; also similar to CUB 16767. Request for review dismissed by FC.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
accumulated sick leave credits |
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Decision 18456
Full Text of Decision 18456
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
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teaching |
earnings |
accumulated sick leave credits |
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Summary:
Refer to: A-0689.90
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
accumulated sick leave credits |
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Decision 18440
Full Text of Decision 18440
summary
Issue: |
Sub-Issue 1: |
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Sub-Issue 3: |
teaching |
earnings |
accumulated sick leave credits |
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Summary:
Refer to: A-0674.90
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
accumulated sick leave credits |
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Decision 18549
Full Text of Decision 18549
summary
Issue: |
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teaching |
earnings |
accumulated sick leave credits |
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Summary:
Teachers who argued that days of sick leave which could be cashed at the end of the school year had not been "accumulated" pursuant to Reg. 58(9) and had not been paid because of the layoff. Distribution in accordance with Regs 58(9) and (10).
other summary
Other Issue(s): |
Sub-Issue 1: |
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Sub-Issue 3: |
earnings |
accumulated sick leave credits |
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Decision 16943
Full Text of Decision 16943
summary
Issue: |
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teaching |
earnings |
accumulated sick leave credits |
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Summary:
Part-time teachers in Quebec who at the end of June received sums of money for accumulated sick leave. It is not Reg. 58(3) which applies, but rather 58(10.1).
Decision 16767
Full Text of Decision 16767
summary
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teaching |
earnings |
accumulated sick leave credits |
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Summary:
A teacher whose accumulated leave could be cashed on the last day of the working year, that is 29-6. The sum was distributed in accordance with 58(10) and (10.1). Reg. 58(11) was not relevant since she did not in fact take leave, the sum of money having been received by way of leave.
Decision 16355
Full Text of Decision 16355
summary
Issue: |
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teaching |
earnings |
bonus |
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Summary:
Teacher at Laval University in Quebec city from 2-9 to 12-12-86; after contract expiry, that is in 1-87, receives $1100 that the administration deems as supervisory fees during the period of teaching. This amount is spread over the teaching period in accordance with Regulation 58(3).
Decision A0065.11
Full Text of Decision A0065.11
summary
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teaching |
earnings |
maternity leave |
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Summary:
The claimant is a teacher. In June 2009, the claimant filed an application for EI maternity benefits. In addition to EI benefits, the claimant, while on maternity leave, was paid supplemental benefits (top up) from her employer. Following the 2 week waiting period, the claimant received a 100% top up for 6 weeks. The Commission determined that the claimant’s normal weekly earnings should be calculated based on the claimant’s annual salary divided by 52 weeks and that for the 6 weeks following the waiting period, she received more than the normal weekly earnings allowable under the EIR. Therefore, the issue was the proper calculation of normal weekly earnings under s. 38 of the EIR. The opinion of the FCA is that the anomaly on which the Commission relies in this complex statutory scheme is neither unique nor so glaring as to warrant rejecting the claimant's approach to the calculation of her normal weekly earnings in the context of this collective agreement between her union and her employer. The application for judicial review was allowed.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
supplementary unemployment benefits |
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Decision A-0903.91
Full Text of Decision A-0903.91
summary
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teaching |
earnings |
maternity leave |
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Summary:
Insurable bonus of $6,000 paid during maternity leave. The plan provided for $600 a month in 2 lump sums: one for September to December paid in September, the other for January to June paid in January. Not paid at time of, after or in contemplation of layoff under 58(9). To be allocated under 58(4).
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
allocation |
from week of layoff |
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Decision 20263
Full Text of Decision 20263
summary
Issue: |
Sub-Issue 1: |
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Sub-Issue 3: |
teaching |
earnings |
maternity leave |
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Summary:
Refer to: A-0903.91
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
allocation |
from week of layoff |
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Decision 16431
Full Text of Decision 16431
summary
Issue: |
Sub-Issue 1: |
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teaching |
earnings |
paid to third party |
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Summary:
Teacher who made use of the private sector replacement allowance which he had to give to a cooperation that was being set up and in which he would have eventually obtained employment.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
income |
paid to third party |
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Decision 19563
Full Text of Decision 19563
summary
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teaching |
earnings |
salary adjusted |
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Summary:
Teacher who received on 25-2-88 an increase in salary effective 29-1-88. It is clear from reg. 58(3) and (4) that it is not the date upon which the money was actually paid which is the determining factor, but rather the date upon which the money became payable.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
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earnings |
wages or salary |
allocation |
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Decision 19206
Full Text of Decision 19206
summary
Issue: |
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teaching |
earnings |
salary adjusted |
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Summary:
Salary of a supply teacher adjusted retroactively. On the basis of Reg. 58(3), the amount of money received when the salary was readjusted because she had worked for 20 consecutive days must be distributed over the period during which she did the work. [p. 6]
other summary
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Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
wages or salary |
allocation |
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Decision 56224
Full Text of Decision 56224
summary
Issue: |
Sub-Issue 1: |
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teaching |
earnings |
summer months |
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Summary:
The claimant is a teacher in Alberta. She contends that she is employed for only ten months throughout the year. Under the Collective Agreement, claimant was under a contract of employment for 12 months although she was only required to work 10 months and she received one-twelfth of her earnings in each of the work free months of July and August. She was also covered for participation in a benefit plans for those 2 months. Held that she had not experienced an interruption of earnings from employment during that period. Reference made to FCA decision in Petts (A-0166.74) and Supreme Court decision in Dick (S-0267.77).
Decision A-0448.94
Full Text of Decision A-0448.94
summary
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teaching |
earnings |
summer months |
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Summary:
Held that claimant, a lab assistant with the Winnipeg School Division for 4 years, did not have an interruption of earnings in July and August 1992 when she ceased to work as a result of a summer break and was returning to her job in September 1992. DICK and PETTS referred to. Maintained by the FCA.
Decision 24895
Full Text of Decision 24895
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Refer to: A-0448.94
Decision 29339
Full Text of Decision 29339
summary
Issue: |
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teaching |
earnings |
summer months |
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Summary:
In DICK, it was recognized that when a teacher's salary is paid in 12 monthly installments for 10 months of teaching, the payments relate to the work performed in the 10 months and not to the vacation months of July and August.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
contract terminating with end of school year |
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board of referees |
jurisdiction |
guidelines from the Commission |
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Decision 29304
Full Text of Decision 29304
summary
Issue: |
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Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Part-time teacher; earnings spread over 12 months. On her weekly report cards she declared earnings based on a 12 month period. Held that she should rather have reported her actual earnings, that is earnings based on a 10 month period of work.
Decision 28409
Full Text of Decision 28409
summary
Issue: |
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teaching |
earnings |
summer months |
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Summary:
Replacement teacher employed by a private sector employer in Labrador. His contract was terminated 25-6-93 but his salary was paid up to 15-8-93. As per DICK, no salary to be allocated in July and August under ss. 58(3). Also, s. 46.1 does not apply as claimant's contract had terminated.
Decision 14461A
Full Text of Decision 14461A
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Refer to: A-0990.90
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
allocation |
without services |
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Decision A-0990.90
Full Text of Decision A-0990.90
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Sessional instructor at University of Calgary. Contract from 1-9 to 31-12. Worked 18-9 to 5-12. Retroactivity in contract was mere fiction. Unemployed until 18-9 and as of 6-12. Attempt to distinguish from prior case, dismissed by Umpire. Judgment upheld by FC.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
allocation |
without services |
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Decision A-1200.87
Full Text of Decision A-1200.87
summary
Issue: |
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teaching |
earnings |
summer months |
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Summary:
Part-time sessional instructor at University of Calgary. Contract runs from 1-9 to 31-12 but claimant actually worked 17-9 to 5-12. Retroactivity in contract was a mere fiction. Unemployed until 17-9 and as of 6-12 as per Umpire. Pure questions of fact as per Court. No error.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
allocation |
without services |
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Decision 14461
Full Text of Decision 14461
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Refer to: A-1200.87
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
allocation |
without services |
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Decision A-0961.87
Full Text of Decision A-0961.87
summary
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Sub-Issue 1: |
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teaching |
earnings |
summer months |
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Summary:
Claimant was a guidance counsellor with Protestant School Board in Montreal and not a teacher. Contract not renewed 1-7-83. Rehired late 8-83 on part-time basis retroactive to 1-7-83. Salary received under contract was earnings properly allocated from 1-7.
Decision 14181
Full Text of Decision 14181
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Refer to: A-0961.87
Decision 14880
Full Text of Decision 14880
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Claimant says that reg. 46.1 is unfair. That does not relieve the Commission, Board or Umpire from the obligation to apply it. Not particularly unfair if compared to other forms of employment. No one is entitled to UI for periods of paid vacation. UI isfor loss of earnings.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
contract terminating with end of school year |
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teaching |
charter |
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reconsideration of claim |
authority to review |
new facts vs reconsideration |
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Decision 13176
Full Text of Decision 13176
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Ontario teacher with 12-month contract; not unemployed in July and August; decision of Supreme Court in Dick does not say that teacher is unemployed in summer.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
charter |
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Decision 12304
Full Text of Decision 12304
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
DICK referred to. Ontario teacher. Last day worked: 29-6. Claimant stated clearly that she was employed until 31-8. Whether this was a legally correct description of her status I need not determine, although it appears to me to be correct. [p. 3]
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
basic concepts |
benefit periods |
postdating |
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Decision 11676
Full Text of Decision 11676
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Part-time teacher who apparently had salary spread over 12 months, including summer months.
Decision A-1240.84
Full Text of Decision A-1240.84
summary
Issue: |
Sub-Issue 1: |
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teaching |
earnings |
summer months |
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Summary:
While I accept the SC decision in DICK [monies paid in March upon leave were not a payment for the summer], it ought not to apply to cases other than where there has been a withdrawal of services prior to the end of the term, said Umpire [p. 14]. No basis to attack this decision.
Ontario teacher who ceased work 30-6-83. There is not the slightest doubt that the contract continued to 31-8-83 and that claimant was paid for July and August under its terms. Not essential to rely on reg. 46.1, said the Umpire [p. 15-16]. No basis to attack this decision.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
rationale |
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teaching |
charter |
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teaching |
non-teaching period |
defined |
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Decision A-0097.81
Full Text of Decision A-0097.81
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Ontario teacher on leave from 23-3-79. Claimant's leave terminated 29-6-79. From that date, she was in exactly the same position as other teachers who taught a full school year. PETTS held that such teachers are paid for July and August and there is no interruption of earnings.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
leave terminating with end of school year |
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basic concepts |
insurability |
non-working days |
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Decision A-0610.79
Full Text of Decision A-0610.79
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Manitoba teachers whose maternity leave commenced some time prior to the summer non-teaching months. Adjustment monies (difference between 1/10 and 1/12) not to be allocated under 58(4) as salary for July and August.
Decision A-0803.80
Full Text of Decision A-0803.80
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Unemployed nurse; signed a part-time contract on 25-9-78 to teach in Quebec, to take effect on 1-9 and run until 30-6-79. Section 212 of the Public Education Act does not apply to a person hired after 1-7. No salary to be allocated to the summer.
Decision 1554080
Full Text of Decision 1554080
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Manitoba teacher who went on maternity leave in March. The lump sum payment made to her at that time was a payment in full for services rendered up to that date and no part was for July and August, even if teachers are paid an annual salary in 12 equal installments.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
interruption of earnings |
layoff or separation |
definition |
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voluntarily leaving employment |
applicability |
maternity leave |
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Decision A-0609.79
Full Text of Decision A-0609.79
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Manitoba teacher whose contract effective in Jan. was terminated next 30-6. Adjustment monies paid upon termination "for part of the year taught" fall under reg. 58(3) and are not salary for July and August under 58(4).
Decision A-0564.76
Full Text of Decision A-0564.76
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Teacher in N.B. hired on 20-6-75 to commence 1-9-75, i.e. for the school year beginning 1-7-75 as per N.B. legislation, with salary to be paid in 24 semi-monthly installments commencing 1-9-75 and ending in 8-76. Not unemployed in 7-75 and 8-75.
Decision A-0267.77
Full Text of Decision A-0267.77
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
Manitoba teacher who went on maternity leave in March. The lump sum payment made to her at that time was a payment in full for services rendered up to that date and no part was for July and August, even if teachers are paid an annual salary in 12 equal installments. Refer to summary indexed under Supreme Court decision 1554080.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
interruption of earnings |
layoff or separation |
definition |
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voluntarily leaving employment |
applicability |
maternity leave |
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Decision A-0166.74
Full Text of Decision A-0166.74
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
summer months |
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Summary:
I cannot conceive of any problem with non-teaching period that is not adequately dealt with by 2(1)(n) and 21(2). Whether one receives 1/12 or 1/10 of his salary each month, if his contract continues, there is no layoff or separation and he is receivinghis usual remuneration.
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
board of referees |
legislative authority |
purpose of ui system |
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Decision A-1232.92
Full Text of Decision A-1232.92
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
vacation pay |
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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: |
earnings |
vacation pay |
definition |
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Decision 21415
Full Text of Decision 21415
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
vacation pay |
|
Summary:
Refer to: A-1232.92
other summary
Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
earnings |
vacation pay |
definition |
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Decision 19983
Full Text of Decision 19983
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
vacation pay |
|
Summary:
Part-time teacher in Quebec stopped working 1-89 because of maternity and getting balance of her pay 6-89. Under her contract, she had a right to paid vacation and the hourly rate she was paid included vacation pay.
Decision 19984
Full Text of Decision 19984
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
vacation pay |
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Summary:
Part-time teacher at Garneau Cegep in Quebec City; says amount paid her at the end of each session is not vacation pay but is a "balance" that is paid her at the end of her contract, this being the amount that exceeds the 13 regular payments.
Decision 16008
Full Text of Decision 16008
summary
Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
teaching |
earnings |
vacation pay |
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Summary:
Teacher in New Brunswick who was paid 23 days of non-instructional time upon termination in April. When such paid holiday has not been taken, monies are not allocated to specific weeks and fall under reg. 58(10) to be allocated to weeks following separation.
Decision 10860
Full Text of Decision 10860
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teaching |
earnings |
vacation pay |
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Summary:
Teacher in Quebec whose contract ran from 18-8-83 to 16-8-84. Finished teaching on 17-6-84 and received 20% as vacation pay. No interruption of earnings before 16-8-84 and also not entitled under Reg. 46.1.
Decision 17163
Full Text of Decision 17163
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earnings |
winter holidays |
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Summary:
School bus drivers who, under a union-management agreement, received their full wages during the week of the winter brake and nothing for the last week of the following June even if they worked. Wage to be distributed in accordance with 58(3) over the week in June.
other summary
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earnings |
allocation |
without services |
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Decision 15449A
Full Text of Decision 15449A
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teaching |
earnings |
winter holidays |
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Summary:
Contract covering the period from 3-12-85 to 11-4-86, excluding the period from 22 to 29-12-85. The sum of $408 distributed from 22 to 29-12-85, in accordance with Regulation 58(3). Not a period of teaching within the meaning of 58(3). Too late for CEIC to rely on 58(4).
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earnings |
allocation |
without services |
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board of referees |
issue not recognized |
decision not to reconsider |
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Decision 11754
Full Text of Decision 11754
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teaching |
earnings |
winter holidays |
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Summary:
Quebec teacher under contract from 1-9-83 to 31-12-83. Worked from 29-8-83 to 23-12-83. The amount of $517 constituted salary without the performance of services between 23-12 and 31-12. Reg. 58(4).
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earnings |
allocation |
without services |
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