Summary of Issue: Calculation Of Income

Decision 49505A Full Text of Decision 49505A

Claimant was 100% owner of a cattle operation which had reported a gross income of $130,116 in 1997. No earnings reported while he should have declared 15% of his sales totalling $48,860 for the relevant period. Held that despite claimant more than likely did not make a profit from his farm operation, the Commission is bound by ss. 35(10) of the EIR.

Decision A-0725.99 Full Text of Decision A-0725.99

Case similar to that of Caron Bernier (A-0136.96). Claimant worked in insurable employment on a farm of which she owned 20% of the shares. Must declare 15% of her income from the farm's operations while she is unemployed. The Court refused to reconsider the decision in the Caron Bernier case because there were no unusual circumstances justifying reconsideration.

Decision 46122 Full Text of Decision 46122

See summary indexed under FCA A-0725.99

Decision A-0136.96 Full Text of Decision A-0136.96

Labourer for the farm from 4-07 to 21-10-94, and also engaged in a co-adventure (with 40% of the shares in the business). Advised to declare 15% of her income from the farm. The BOR found that she was not a self-employed worker but simply a worker, and that her income from the farm should not be taken into account. This decision was set aside by the FCA, which ruled that a distinction cannot be made, from the regulatory provision, between the self-employed worker and the worker who operates a business, as the BOR did. The income from the farm that the claimant received after her lay-off, when she continued to render services to the business even though she did not devote more than an hour and a half to it per day, five days a week, have value as earnings and must be deducted from the benefits.

Decision 31814 Full Text of Decision 31814

A day labourer who worked at Ferme Duregard Inc. between 4-07 and 21-10-94 also has an interest (40% of shares). She was notified that she should declare 15% of farm revenue. Ruled that she was not an independent worker, but simply a worker; farm revenue not considered. Appeal pending before FCA.**S. 57(6)(b) of the Regulations covers only independent workers in the agricultural sector. For the purposes of "revenue", the Act does not cover persons operating a business on their own behalf, as a partner, or as a co-venturer. Commission did not agree. Appeal before FCA.**NOTE: The Commission does not agree with the umpire's decision, whereby only self-employed people in the agricultural sector are subject to s. 57(6)(b) of the Regulations.

Decision 25593 Full Text of Decision 25593

Apart from the fact that claimant provided no details of this with respect to the weeks in question, insofar as an advance might not be taken into account in the receipts this could work to his advantage. It is adequately clear from the context that para. 57(6)(b) provides that precisely 15% of gross income shall be allocated, the "only" being there to emphasize that the whole of the gross receipts shall not be so allocated. As for transportation costs not having been deducted, they represent one of many business costs coming out of the gross income before a net income can be calculated. But the UI Regulations use gross income and treat 15% of that as actual income in lieu of trying to calculate the net income.

Decision 20398 Full Text of Decision 20398

Ss. 57(6) exists because of the difficulty of separating a farmer's personal living expenses from farm business expenses. It is easier to simply designate a percentage of gross profits rather than determine what amount of income was used personally by the farmer.

Decision 15775 Full Text of Decision 15775

The regulations are explicit. Farmers receiving UI must report 35% of the gross income from the farm as well as any government subsidies received.

Decision 14085 Full Text of Decision 14085

Formula adopted is not to calculate net income of farming operation, but to impose lump sum formula fixing income at 35% of gross income.