| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
severance pay |
Transfer to RRSP |
|
Summary:
Following a wrongful dismissal complaint, the employer gave the claimant $9,500 in severance pay, comparable to a retirement allowance. The amount was placed in an RRSP in the form of a locked-in retirement account (LIRA). When informed of the payment to the claimant, the Commission determined that it constituted earnings that must be allocated under sections 35 and 36 of the Regulations. The reason for the payment and not its date that determines to what weeks the payment must be allocated. The appeal by the commission is allowed by the Umpire.
