Summary of Issue: As Income


Decision 69714 Full Text of Decision 69714

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

The Board of Referees based its decision on the claimant's submission that he was compensated for relinquishing his right to reinstatement. That decision was not based on the evidence before the Board, because there was no evidence that the claimant allegedly had a right to reinstatement that he relinquished.


Decision A-0140.03 Full Text of Decision A-0140.03

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

The Court stated that a determination of what constitutes earnings is a mixed question of fact and law and the Umpire was required to apply the reasonableness simplicter test. The Court determined that, since there was some evidence before the BOR on which it based its decision, it was not unreasonable for them to conclude that the settlement received was damages for the relinquishment of the right of reinstatement. Therefore, the Umpire erred in reviewing the Board's decision.


Decision 56407 Full Text of Decision 56407

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

The Commission determined that an award of money to the claimant by an Arbitration Board, after dismissal, constituted earnings and was allocated. The Umpire found that the claimant had not established that her settlement was for relinquishing her right to reinstatement and that the BOR erred in allowing the claimant's appeal. Refer to the summary of the FCA indexed under A-0140.03


Decision A-0693.99 Full Text of Decision A-0693.99

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

NOTE: See summary of facts indexed under CUB 46132. FCA stated that the ruling of the Director of Labour Standards was not directed only at the reinstatement of the claimant. It also ordered the employer to pay the claimant a sum of $28,470 for wages lost. There is simply no evidence in the record that enabled the BOR and eventually the Umpire to be satisfied that the settlement monies related only to a future right of reinstatement. Ordered by the FCA that the matter be referred back to a BOR for redetermination.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings awards nature of monies

Decision 46132 Full Text of Decision 46132

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

Claimant filed a wrongful dismissal complaint and obtained from Novia Scotia Department of Labour an order of reinstatement. The order was appealed by the employer but the day before the hearing a settlement was negotiated where the claimant gave up his right to be reinstated in return for a lump sum of $35,000. The Commission considered the settlement to be earnings and to be allocated. Both the BOR and the Umpire accepted the claimant's point of view and ruled that the monies paid were not payable by reason of a lay-off or separation but rather in respect to an order for reinstatement.**NOTA: The Commission agreed that the Umpire misinterpreted the notion of "right of reinstatement" and requested a judicial review from the FCA.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings awards nature of monies

Decision 42078 Full Text of Decision 42078

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

Umpire decided that the claimant had met the burden of proof stated in the Walford decision to the effect that the damages paid by the employer did not constitute income as defined in the Act. In the case at hand, the claimant showed that the damages paid by his employer were not income since the amount received was broken down as damages for anxiety, moral suffering, loss of reputation, legal costs, job searches, travel costs and moving costs. The Commission did not provide anything to counter the established evidence.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings awards nature of monies

Decision A-0489.96 Full Text of Decision A-0489.96

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

Allocation of $135,000 in compensation received following the settlement of a grievance that the claimant had filed against her employer for having unfairly refused her a new job. Umpire reversed this decision in deciding that these damages were awarded for an injustice and not by an employer for an employee. FCA found that the Umpire was wrong to decide as he did since the arbitral award and settlement of the dispute were based on the collective agreement and her status as an employee. Therefore, this amount represented compensation, which constituted earnings within the meaning of Reg. 57 and 58.


Decision 21081 Full Text of Decision 21081

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

Her argument that the monies were paid as compensation for mental stress and damage to her reputation must, in order to succeed, be supported by evidence of a more substantial nature than the allegations contained within her statement of claim by which she commenced her action.


Decision A-0034.91 Full Text of Decision A-0034.91

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

The settlement monies paid to claimant were paid wholly as compensation for his loss of salary and other pecuniary benefits associated with employment. His claim for reinstatement does not in any way alter that fact. The monies received remain income arising out of employment. The exception in WALFORD only applies if the loss is totally unrelated to advantages arising from employment. For example, settlements paid to address injury to one's health or reputation would not be earnings. All advantages attached to employment are of same nature as the loss. As per Umpire, part was for wrongful dismissal and part for settlement of claim for reinstatement. The latter may relate to lost salary but only for salary that may arise in the future and includes other factors (benefit programs), and it is not earnings. This was an error.


Decision 17395A Full Text of Decision 17395A

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

Refer to: A-0034.91


Decision 20072 Full Text of Decision 20072

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

Action brought for dismissal without prior notice. The claim included general damages for wrongful dismissal, breach of contract, mental distress, loss of holidays, punitive damages. Nothing in the settlement indicates compensation for mental stress, injuries or other losses.


Decision 19539 Full Text of Decision 19539

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

True that the terms of the release do not specifically tie the settlement to lost wages but, notwithstanding the generality of the release, it is clear that the main focus of it is to relieve the employer from any further liability arising out of the employment relationship.


Decision 15122A Full Text of Decision 15122A

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

It is important to note that MAYOR is such as to raise a presumption that a settlement never contains a compensation for injury to reputation unless such can be clearly shown, for example, in the text of the settlement or judgment.


Decision 16452 Full Text of Decision 16452

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

The Board held that settlement was for damages for breach of contract, physical and psychological injury including emotional distress and punitive damages and those monies were not earnings. Amounts paid in the form of damages not stemming from loss of salary are not earnings.


Decision 15122 Full Text of Decision 15122

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

Refer to: A-0667.88


Decision A-0667.88 Full Text of Decision A-0667.88

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

Claimant sued employer for wrongful dismissal. The suit also asserts that he has suffered injury to his reputation and emotional upset but nothing would permit a trier of fact to determine what, if any, part was so paid. Burden of proof on claimant as per WALFORD.


Decision 16158 Full Text of Decision 16158

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

Any deduction from the award has to be specifically referred to in the judgment as being, for example, for pain and suffering. Neither a Board nor an Umpire can use discretion to break down an amount into component elements. "Release from any claim" is not enough for a breakdown.


Decision 14045 Full Text of Decision 14045

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

Refer to: A-0770.87

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees rules of construction effective date of proviso
umpires grounds of appeal capricious finding meaning

Decision A-0770.87 Full Text of Decision A-0770.87

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

When claimant threatened to ask for a rehearing before the Labour Board on the ground that he had not been properly reinstated as ordered, he was paid $4000 to abandon all claims. There was evidence for the Board of Referees to legally hold that this was earnings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees rules of construction effective date of proviso
umpires grounds of appeal capricious finding meaning

Decision 15262 Full Text of Decision 15262

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

See WALFORD. The burden of proof is on claimant to show clearly that the settlement was in whole or part for something other than loss of wages. Allegations in a statement of claim is not proof. Reasonable inference must arise from established facts.

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

Decision 15217 Full Text of Decision 15217

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

While provincial legislation provides for 8 weeks wages in lieu of notice for an employee with 10 years' service, that is no measure for one with 30 years. Settlement would be based on an estimate of what a court might award, not on basis of minimum provincial legislation. The jurisprudence is clear that awards are presumed to be compensation for lost wages. If claimant can prove they include compensation for other types of damage, e.g. defamation or loss of reputation, that amount is not earnings. The burden of proof lies upon the claimant.


Decision 15179 Full Text of Decision 15179

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

Amount of $10000 paid as damages for mental distress and loss of reputation, as per the pertinent provision of the settlement. No money payable on account of wages.


Decision A-0866.87 Full Text of Decision A-0866.87

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

Earnings arose out of claimant's action for declaratory relief and settlement under Canadian Human Rights Act and public service employment legislation following dismissal as probationary employee of the federal government.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income gross amount
earnings awards gross income

Decision 14091 Full Text of Decision 14091

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

Refer to: A-0866.87

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings income gross amount
earnings awards gross income

Decision 14869 Full Text of Decision 14869

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

Forced to retire at 60. Claimant filed complaint on discrimination and was paid $40,000 to withdraw his complaint. Not reinstated in his job. There is no doubt that these monies fall within 57(2)(a) and 58(5).


Decision A-0249.87 Full Text of Decision A-0249.87

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

We are in full agreement with Umpire. As per Umpire, following the amendment, settlement payments made as the result of the settlement of a wrongful dismissal action, commenced in the courts in the usual way, or negotiated outside a specific court action, will be earnings. The record does not show that there was evidence on which the Board could have found that the sum received by claimant in settlement of his grievance was compensation for something other than loss of wages.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings wages or salary in lieu of notice
earnings allocation applicability

Decision 14503 Full Text of Decision 14503

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

Claimant says the money was paid to terminate a complaint and not as wages. I cannot accept this. Only the fact of actual employment gave right to seek remedy from Employment Standards Act. Claimant sought 2 forms of relief: maternity leave and severance pay.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings awards legal costs

Decision 12394A Full Text of Decision 12394A

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

It was argued that the monies were not lost wages or notice but a settlement for claimant's resignation and severance of employment. Clearly, even if this money was paid in return for claimant's resignation, it must be income arising out of his employment.

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

Decision 13830 Full Text of Decision 13830

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

The jurisprudence is clear that amounts paid as settlement as wages or wages in lieu of notice are earnings but not compensation for some damage or injury, other than failure to give notice, such as damage to reputation or as mental stress. [p. 3-4] I have no doubt that he suffered the damage to reputation and mental stress but what must be proved is that the amount paid was a compensation for that damage, whereas the settlement refers to 6 months' salary. [p. 4]


Decision A-0527.85 Full Text of Decision A-0527.85

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

The effect of a legal presumption cannot be destroyed by referring to a conjecture. Nothing in the evidence suggests that the monies paid were intended to cover any damage other than the loss of salary or pecuniary benefits associated with the employment lost. The rule that clearly emerges from s. 57 and 58 is where there are no special circumstances, any amount paid by an employer to a laid-off or dimissed employee is paid as compensation for loss of income. See WALFORD. In view of the presumption created by the rule in s. 57 and 58, the full amount paid in settlement of unlawful dismissal is to be regarded as income arising out of employment subject to allocation.

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

Decision A-0392.85 Full Text of Decision A-0392.85

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

Damages paid for wrongful dismissal, reinstatement and second dismissal. It is therefore necessary to apportion the monies to each of the reasons which gave rise to them even though the settlement is silent on the applicability of said amounts.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
umpires right of hearing

Decision A-0103.84 Full Text of Decision A-0103.84

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

The Board found as a fact that the net settlement was not for loss of earnings but was for loss of reputation. The Umpire erred in reversing its decision and in effect rejecting its finding of fact.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
umpires grounds of appeal capricious finding req'd

Decision A-1223.83 Full Text of Decision A-1223.83

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

Out-of-court settlement. The earnings fell within reg. 173(20); namely they were paid or payable pursuant to "otherwise" than a court judgment. The Board held that no amount is to be attributed for injury to reputation and no evidence of expenses for retraining or relocation. The Umpire held the total settlement was earnings. We are of the view that the reasons for judgment are unassailable in law.

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

Decision A-0533.84 Full Text of Decision A-0533.84

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

Grievances filed: wrongful dismissal and proceedings for formation of bargaining unit. Employer objected vigorously to both. The Board found the out-of-court settlement was to relieve an impossible situation, not for wrongful dismissal. Not to be disturbed under s.95.


Decision A-1607.83 Full Text of Decision A-1607.83

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

The decision of the Board was based in part upon a misinterpretation of the settlement agreement in which payment is described as damages. This would constitute an error in law and permit an Umpire to vary the decision.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
board of referees errors in law meaning of a term

Decision A-0452.81 Full Text of Decision A-0452.81

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

Insufficient information to conclude that out of court settlement reached because of injury to reputation. Cannot reasonably conclude from the record that the sum received was not earnings.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
umpires grounds of appeal capricious finding meaning

Decision A-0771.80 Full Text of Decision A-0771.80

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

Case referred back to Umpire to determine what portion of the settlement can be characterized as compensation for loss of income on the basis that under s.54(1) no UI is paid unless claimant proves that no circumstances exist to disentitle him.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
claim procedure proof required for entitlement

Decision A-0170.80 Full Text of Decision A-0170.80

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

A portion of the settlement represents damages for breach of contrat, another represents compensation for the loss of the right to future earnings. The latter is earnings as per WALFORD. No evidence to quantify the 2 portions. Proof to be made by claimant under ss.54(1). The by-law of the Town affords the most cogent evidence presently on the record of the agreement between the Town and claimant as to the nature of the settlement between the parties in respect of the termination of claimant's employment.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
claim procedure proof required for entitlement
umpires jurisdiction request for review new facts to BOR, Umpire or Commission

Decision A-0604.79 Full Text of Decision A-0604.79

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

According to the Umpire, the $4900 had been paid not as salay but because the insured, a full-time teacher, had been reinstated only as a regular supply teacher; it therefore was not equivalent to earnings. Judgment reversed by the FC.


Decision A-0367.79 Full Text of Decision A-0367.79

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

As per the Umpire, claimant sought damages because he was deprived of gainful employment, annual salary and fringe benefits and accepted settlement before trial [p.10-11]. The Umpire was correct in applying reg. 58(5) and in applying WALFORD.


Decision A-0371.78 Full Text of Decision A-0371.78

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

It may be that an employee who is unlawfully dismissed will receive damages for injury to his reputation. The board's finding of fact that this was the case was not based on any error of law.


Decision A-0263.78 Full Text of Decision A-0263.78

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

Damages paid to a dismissed employee are income arising out of employment. Unless claimant proves under 54(1) that damages were made for some other reason, the Commission may assume that the entire amount represents lost income. If claimant had established facts from which it could have been reasonably inferred that he had been compensated for something other than loss of wages, the Commission would have had to evaluate, as fairly as it could, the part attributed to the loss ofwages.

other summary
Other Issue(s): Sub-Issue 1: Sub-Issue 2: Sub-Issue 3:
earnings charter
earnings rationale
earnings proof
board of referees legislative authority provincial and other laws
earnings income applicability
earnings awards legal costs
earnings income amount unknown
Date modified: