Summary of Issue: Calculation

Decision 66931A Full Text of Decision 66931A

The profits for the year 2003 could not be used to cover the deficits for the previous year. The Commission calculated an average of the annual income for 2003 and 2004. If the claimant is not satisfied with this average or considers it unfair, he need simply submit the statement of monthly income for his business for the period under appeal and show evidence of his profits or losses for each of the weeks in question, particularly since the Commission says that it is prepared to revise its calculations upon evidence to the contrary. Until such time as the claimant provides the documents required to refute the Commission's calculations, there is no ground to justify cancellation of the allocation done by the Commission.

Decision A-0529.01 Full Text of Decision A-0529.01

Since the claimant had failed to report some business income, the Commission ruled that he had received an overpayment. The Court concluded that the amount of business income to be considered as earnings is based on the gross income after deducting the operating expenses, as stated in section 35 of the Employment Insurance Regulations.

Decision 51755 Full Text of Decision 51755

Refer to summary indexed under FCA A-0529.01

Decision 28198 Full Text of Decision 28198

Of the 32 weeks of business, 21 generated income and the 11 other were in deficit, the final result being a net loss. Held that the allocation should be made according to the net income received in a given week, even if there is a net loss in the course of the oprations.

Decision 22723 Full Text of Decision 22723

Representative argued that instead of taking a net profit of $12 604 for the year 89, EIC should have taken a profit of $4,860, and thus taken into account the deficit ($7,744) of the previous year. In light of para. 57(6)(c) and 58(6), I think it was not appropriate to reduce the previous deficit.

Decision 22717 Full Text of Decision 22717

Proprietor of 2 business; devote minimum active part to the cinema and the video club was rather an investment. Board erred in law in refusing to separate the two activities in order to consider only the income from the business (cinema) in which the claimant was involved as a self-employed person.

Decision 20350 Full Text of Decision 20350

I am of the opinion that, in a seasonal business such as this, and one in which the income and expenses of the business fluctuate, net income or loss over the entire period in which benefits are paid must be considered, as was stated in CUB 10761. Seasonal business operated with gain during the season and losses during winter months. The Commission used the monthly statement of earnings and spread these equally over the full and partial weeks in the month. I am not convinced this is correct for a seasonal business.

Decision 13451 Full Text of Decision 13451

Earnings must be calculated in accordance with Reg. 57(6)(c) after taking into account oeprating expenses rather than approximate percentage of net profit.

Decision 10761 Full Text of Decision 10761

Details of income and expenses provided. Amount established was average allocated over 37 weeks. This model may be realistic when income fixed, not when income varies from week to week as here. Period contemplated in Act is a 7 day period.