Summary of Issue: Applicability

Decision 54934 Full Text of Decision 54934

Claimant was on a fishing trip beginning on March 17 and ended on March 20, 2000 when the catch was unloaded. BOR found that the earnings from the catch should be allocated to March 17 and 18 only, the 2 days on which the fish were caught. Held that although the expression "fishing trip" is not defined in the Regulations, its natural meaning must relate to the duration of the voyage rather than to the days in which the crew are actually engaged in recovering fish from the sea.

Decision 42726 Full Text of Decision 42726

Once monies are determined to be earnings for benefit purposes and are found to be paid or payable, payment and receipt having been acknowledged by both parties, the issue of allocation arises. Clmt is not relieved from the operation of the allocation provisions even if the Commission or the employer provides erroneous information or commits an error.

Decision 40577 Full Text of Decision 40577

Claimant was laid-off and was paid an amount of $ 1363. as vac. pay. He points out that the amount paid to him was not $ 1363. but $ 986. after deducting taxes. Umpire ruled that in terms of the amount per se, it is clear that the earnings for purposes of the Regulations are made up of the gross amount without regard to the appropriate deduction.

Decision 25305 Full Text of Decision 25305

Refer to: A-0560.94

Decision A-0560.94 Full Text of Decision A-0560.94

The FCA found that the Umpire had erred when he viewed the $4,000.00 payment received by the respondent as being only $3,600.00, net of income tax deducted at source in the amount of $400.00. It is the gross amount that must be taken into consideration for allocation purposes.

Decision 20749 Full Text of Decision 20749

Claimant appealed on the grounds that the monies (severance pay) received by her in the 1989 calendar year should not have been allocated into 1990. Claimant's assertion has no basis in law. The law must be applied as it is written.

Decision 19988 Full Text of Decision 19988

A determination must first be made under reg.57; it is not necessary to consider the application of reg. 58 until it is first ascertained whether or not the payment in question falls within the description of earnings set out in reg. 57.

Decision 19876 Full Text of Decision 19876

Retirement allowance taxed as 1989 income and allocated by the CEIC over a period in 1990. It is well established in the jurisprudence that the income may be treated differently under the Income Tax Act and under the UI Act. Each has its own purposes and systems.

Decision 17987 Full Text of Decision 17987

A determination must first be made under reg. 57; it is not necessary to consider the application of reg. 58 until it is first ascertained whether or not the payment falls within the description of earnings set out in reg. 57.

Decision A-0249.87 Full Text of Decision A-0249.87

We are in full agreement with Umpire. S. 57 describes what comprises earnings in the hands of claimant. S. 58 describes how those earnings are to be allocated. One need not consider s. 58 until determination made under s. 57.

Decision A-0261.86 Full Text of Decision A-0261.86

That allocation of vacation pay under ss. 58(14) could only be done if the payment had been determined to be "earnings" under s. 57 and that did not occur.

Decision 12002 Full Text of Decision 12002

Refer to: A-0261.86

Decision 12948 Full Text of Decision 12948

The Commission argues that reg. 58(18) only applies when monies do not fall within any of the earlier subsections. Reg. 58(8) contains express provisions for vacation pay. I find myself in agreement with this position.

Decision 12899 Full Text of Decision 12899

Claimant argues, and rightly so, that reg. 58 is an allocation section. If the payments are not earnings under reg. 57(3)(h), then reg. 58(14) never comes into play.

Decision A-0167.85 Full Text of Decision A-0167.85

The Umpire erred in law in holding that it is not necessary to classify vacation pay as earnings to authorize allocation thereof. Vacation pay, to be subject to allocation under reg. 58, must be earnings as defined by reg. 57.

Decision A-1223.83 Full Text of Decision A-1223.83

Claimant argues that the payment does not fall under former reg. 173(20), so it is not earnings. The Board's decision that the monies were earnings under reg. 172 was proper, so that it then became necessary that they be allocated under 173. Reg. 173(1)is clear.