Summary of Issue: Severance Pay

Decision 69238 Full Text of Decision 69238

The Canada Revenue Agency made a ruling which is binding, subject to appeal to the Tax Court. The Board of Referees erred in law and exceeded its jurisdiction when it ruled that the severance pay should be included as insurable earnings.

Decision 28545 Full Text of Decision 28545

In finding that severance packages (insurable earnings from employment) are used to calculate allocation periods and should also be considered as insurable earnings from which UI premiums should be deducted, the Board exceeded its jurisdiction. This comes under Revenue Canada pursuant to s. 61.

Decision 19396 Full Text of Decision 19396

The Board erred when it directed that there be included in the amount of insurable earnings during the 20 qualifying weeks a weekly sum attributable to severance and vacation pay because no premiums were payable on those amounts.