Decision A0075.09
Full Text of Decision A0075.09
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| earnings |
pension |
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Summary:
The Claimant had left his employment in 2007 and was receiving a monthly pension from a Pension Plan of which he had been a member with his employment. The Commission argued that this pension constituted earnings that would reduce the benefits payable to the claimant under the EIA. However, the BOR determined that this pension was a private pension and did not fall within the meaning of the term «pension» in s. 35(1) of the EIR. The correctness standard was applied by the Umpire to review the BOR's decision and the Umpire substituted his views for those of the BOR. The FCA agreed with the interpretation of the Umpire stating that the pension was not a private pension and was within the meaning of «pension» in s. 35(1) of the EIR as it arose out of the Claimant's employment.
Decision 41961
Full Text of Decision 41961
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pension |
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Summary:
Repayment to a claimant of benefits representing the premiums contributed by the claimant and the employer to the pension fund of the Commission de la construction du Québec. Deemed that the employer's premiums were not periodic payments paid for life but rather a monetary benefit related to the performance of a job. Deemed to be income that had to be allocated.
other summary
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| earnings |
income |
nature of monies |
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Decision 36893
Full Text of Decision 36893
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pension |
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Summary:
It is clear that on the basis of Reg. 57 and 58 pension benefits from Canada Pension Plan or other sources are to be allocated to weeks in a benefit period as earnings and thus are to be taken into account in assessing entitlement to benefits under the UI Act.
other summary
| Other Issue(s): |
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| reconsideration of claim |
errors by Commission |
not a ground of entitlement |
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| earnings |
pension |
as income |
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Decision 36068
Full Text of Decision 36068
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| earnings |
pension |
definition |
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Summary:
Claimant in receipt of Canada Pension benefits and not disclosing that fact stating that it was not earnings from employment. Held by Umpire that jurisprudence has established that pension income constitutes earnings within the meaning of the legislation and has to be deducted from benefits.
other summary
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| earnings |
pension |
as income |
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Decision A-0156.95
Full Text of Decision A-0156.95
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pension |
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Summary:
The claimant, a fireman employed by the City of Montreal, received a long-term disability benefit until he returned to work. He maintained that his disability benefit did not have value as earnings. Referring to its decision in A. Pleau (A-721-95), the FCA refused to characterize the disability benefit paid as a “pension”. The FCA added that in certain cases, the recipient of a disability benefit is not necessarily out of the labour market; the aim of his pension is to remedy the fact that some sectors of the labour market are henceforth permanently closed to him.
other summary
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| earnings |
disability pension |
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Decision A-0160.95
Full Text of Decision A-0160.95
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Summary:
The claimant, a fireman employed by the City of Montreal, initially received a disability benefit that was supposed to terminate with his return to work. The claimant was never able to return to work, and it was only several months later that the physicians recognized the permanent nature of his disability. The claimant maintains that the disability benefit does not have value as earnings. Referring to its decision in A. Pleau (A-721-95), the FCA refused to characterize the disability benefit paid as a “pension”. The FCA added that in certain cases, the recipient of a disability benefit is not necessarily out of the labour market; the aim of his pension is to remedy the fact that some sectors of the labour market are henceforth permanently closed to him.** A disability benefit that is initially temporary and finally proves to be permanent cannot retroactively have value as a pension within the meaning of the Regulation, unless a mistake has been made. Until the physicians recognized the permanent nature of the disability, it was only temporary, and the payments were in lieu of a disability benefit.
other summary
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| earnings |
disability pension |
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Decision A-0721.95
Full Text of Decision A-0721.95
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pension |
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Summary:
A 55-year-old claimant accepted the early retirement offer of his employer (Domtar). A lump-sum amount of $45,981 was paid as a bridging supplement to age 65, and was transferable to an RRSP on a mandatory basis. Found to be a compensatory benefit to offset the loss of employment due to technological change, to be allocated in accordance with the Regulations. The FCA upheld the decision of the Umpire, basing its determination on the fundamental characteristics of a pension, namely payments designed to be spread out over the rest of a person’s lifetime, since the purpose of a pension is to provide the means of livelihood to an individual who has departed from the labour market. According to the FCA, the aim of the program was rather to indemnify the claimant for the monetary consequences of early retirement.
other summary
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| earnings |
pension |
lump sum |
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| earnings |
retirement allowances |
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Decision 23805B
Full Text of Decision 23805B
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pension |
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Summary:
Claimant in receipt of a pension which was based on his years of service rather than his income. Relying on meaning of "income" within the Income Tax Act, claimant contends that pension monies should not be allocated as earnings. Definitions not complementary and U.I Act definition must prevail.
Decision A-0075.94
Full Text of Decision A-0075.94
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pension |
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Summary:
Claimant said that part ($99.41) of his weekly pension was received as a loan to be repaid to his employer when he commenced to receive old age pension at age 65. The Umpire erred in accepting this submission without any supporting evidence that part ofthe pension constituted a loan.
Decision 25442
Full Text of Decision 25442
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pension |
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Summary:
According to counsel for the claimant, the pension from the Quebec Pension Plan does not constitute a pension within the meaning of s. 57(1) in the case of claimants 65 years of age or older. Argument dismissed.
Decision A-0796.92
Full Text of Decision A-0796.92
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Summary:
At issue, severance pay reinvested into the pension plan. We agree with the Umpire that the type of investment chosen by the claimant cannot alter the nature of the amount paid and transform a severance pay into a pension.
Even if the pension for early retirement could only be paid at the age 55 at Petro-Canada, the claimant's case constituted an exception to the rule. Held that the amount of $2 011. which is paid to him on a monthly basis since the age of 51 is a true retirement pension. Maintained by the FC.
Decision 17481A
Full Text of Decision 17481A
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pension |
definition |
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Summary:
Refer to: A-0796.92
Decision 24120
Full Text of Decision 24120
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Summary:
Lump sum payments in the nature of severance pay which are frequently made to employees taking early retirement whether voluntarily or because of being laid off, and whether based on years of service or merely a negotiated round figure are not retirement pensions.
The Town had a retirement policy which required a payment as retirement allowance but no pension plan. This payment has none of the indicia of a pension. Not an actual calculation based on years of service or contributions but a sum chosen to compensate in part for loss of earnings up to retirement.
Decision 20965
Full Text of Decision 20965
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| earnings |
pension |
definition |
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Summary:
Refer to: A-0599.92
other summary
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| earnings |
income |
nature of monies |
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| board of referees |
errors in law |
meaning of a term |
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| earnings |
severance pay |
definition |
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| earnings |
income |
non-competitive clause |
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Decision A-0599.92
Full Text of Decision A-0599.92
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pension |
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Summary:
Whether a sum paid is a "pension" is a question of law. O'CONNOR quoted. Another characteristic of a pension relates to the level of control the recipient exercises over the pension fund. The true nature of the monies should be determined. Upheld by the FC.
Termination Agreement provides for bi-weekly payments over a 7-year period prohibiting obtaining work in any competitive area. Words used by parties not conclusive. Periodic payments classified as pension income. Also, 50% remains payable to beneficiary upon claimant's death. Upheld by the FC.
other summary
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| earnings |
severance pay |
definition |
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| board of referees |
errors in law |
meaning of a term |
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| earnings |
income |
nature of monies |
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| earnings |
income |
non-competitive clause |
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Decision 22651
Full Text of Decision 22651
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pension |
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Summary:
Part of monies received by claimant on his dismissal was the employer's portion of $54,600 pension which was refunded. Claimant wanted it to be allocated pursuant to ss. 58(16) and (17). The lump sum pension refund was in lieu of a pension under 57(2)(e) and was properly allocated under 58(9).
Decision A-1050.90
Full Text of Decision A-1050.90
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Summary:
The Umpire correctly applied the test enunciated in MacMILLAN which requires, for there to be a loan, that there be both an obligation to repay and documentary evidence supporting that obligation. Here an insurance policy was arranged to be repaid by the estate in case of death.
Retired from Du Pont of Canada. Receives a Level Retirement Income. No reviewable error by Umpire in deciding that there was a loan to claimant in this case. Test in MacMILLAN correctly applied. There was ample evidence to show that there was a loan which had to be repaid.
Decision 20457
Full Text of Decision 20457
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pension |
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Summary:
Recent jurisprudence is very clear: CUB-14680, 15683, 18874 and 19941. It was decided that circular BC-86-1 put out by the Commission was inexact and that an RRSP, convertible or not, cannot serve as a shelter to shield from Regs. 57 and 58.
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| earnings |
income |
paid into rrsp |
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Decision 18756
Full Text of Decision 18756
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pension |
definition |
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Summary:
Claimant argues he is in receipt of an annuity income from National Defence and not a pension. Canadian Forces Superannuation Act examined. CUB 16101 found to be determinative. In O'CONNOR, the Court declined to adopt a narrow definition.
Decision 17580
Full Text of Decision 17580
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pension |
definition |
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Summary:
Besides pension received from employment at Régie des rentes du Québec, the insured receives supplement as anticipation of old age security. According to Board, part reimbursable at age 65 not to be taken into account. Decision made that MACMILLAN applies.
Decision 17563
Full Text of Decision 17563
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pension |
definition |
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Summary:
Upon termination, a gratuitous payment, equal to the amount of the employer's contribution to the pension plan, was made into claimant's private RRSP. This was other monies received in contemplation of the separation and were properly allocated under reg. 58(10).
other summary
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| earnings |
income |
arising out of any employment |
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| earnings |
income |
paid into rrsp |
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Decision 17544
Full Text of Decision 17544
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pension |
definition |
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Summary:
Whether monies received under the Civil Service Superannuation Act were a disability pension. CEIC argues there is a distinction between those who decide to retire early because of ill health and those who receive a pension due to total disability. Pension held to be earnings.
Decision 16495
Full Text of Decision 16495
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pension |
definition |
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Summary:
Employed in the Armed Forces for 10 years. Discharged for medical reasons and receives a pension. It is not a disability pension under reg. 57(3)(a). While he was forced to retire as a result of his disability, the pension is based on his years of service.
Decision 16447
Full Text of Decision 16447
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| earnings |
pension |
definition |
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Summary:
Claimant's early retirement package included a regular pension as well as a "bridge" amount which equalled the difference between his regular company pension and the amount he would receive from CPP if he applied immediately.
other summary
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| reconsideration of claim |
errors by Commission |
not a ground of entitlement |
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Decision A-0714.88
Full Text of Decision A-0714.88
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pension |
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Summary:
Level Retirement Income. Du Pont employee. It is of the essence of the contract of loan that the borrower is obligated to repay: no such obligation here and pensioners who die before age 65 do not leave their estates with any liability. Leave to appeal to SC dismissed 18-5-89.
Du Pont employee who chose the Level Retirement Income option characterized by Umpire as a loan. Not in the nature of a loan. Such payment received from the pension fund, no matter how calculated, is a pension arising out of employment. Leave to appeal to SC dimissed 18-5-89.
Decision 16101
Full Text of Decision 16101
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pension |
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Summary:
Claimant receives an annuity under the R.C.M.P. Superannuation Act. Pension in reg. 57 includes amounts payable on account of or in lieu of a pension. The annuity falls into this category. It replaces the pension.
other summary
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| earnings |
pension |
private plans |
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| earnings |
pension |
not savings |
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| earnings |
pension |
charter |
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Decision 15286A
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pension |
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Summary:
Teacher whose pension is paid to him by provincial government and not by the School Board. Regulation expressly provides that amounts paid by other than the employer are to be treated no differently than those paid by the employer directly.
other summary
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| voluntarily leaving employment |
personal reasons |
retirement |
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Decision 15752
Full Text of Decision 15752
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| earnings |
pension |
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Summary:
Argues that part of employer's contributions to his pension was in lieu of a raise at one time. CEIC agrees that in this case that part is not earnings. Letter submitted by claimant not conclusive. If he succeeds in proving his point. s.102 may be invoked to reduce earnings.
Decision 15508
Full Text of Decision 15508
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| earnings |
pension |
definition |
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Summary:
The fact that this lump sum payment arises involuntarily as a payment in lieu of his pension by virtue of his lack of years of service at the time of his termination is unfortunate, but of no significance.
other summary
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| interruption of earnings |
conditions required |
7 days without earnings |
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Decision 13694
Full Text of Decision 13694
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| earnings |
pension |
definition |
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Summary:
Refer to: A-0388.87
other summary
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| earnings |
retirement allowances |
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Decision A-0388.87
Full Text of Decision A-0388.87
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pension |
definition |
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Summary:
The Retirement Transitional Allowance of $78 per month was a retirement pension under para. 57(3)(a) and not earnings prior to 5-1-86. It is argued that pension in the Regulations was used in a very narrow sense. Nothing suggests such a narrow and unusual interpretation.
other summary
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| earnings |
retirement allowances |
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Decision 14681
Full Text of Decision 14681
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| earnings |
pension |
definition |
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Summary:
CNR employee who had 2 options available with regard to payment of pension: elect to receive an immediate monthly pension or have credits transferred to new employer if he obtained employment. He elected to receive it but directed it be put into a term deposit in RRSP.
other summary
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| earnings |
income |
paid into rrsp |
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Decision 14562
Full Text of Decision 14562
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| earnings |
pension |
definition |
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Summary:
On disability pension from 7-84, then early retirement approved 1-86 and went on retirement pension. Argument that only the difference is earnings dismissed. The monies are not disability payments. The fact that he continues to be disabled does not alter the nature of the monies.
Decision 13934
Full Text of Decision 13934
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| earnings |
pension |
definition |
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Summary:
Not entitled to a pension but only to a refund of the amounts paid into the plan. Half of refund considered earnings upon separation allocated under reg. 58(10). The other half representing claimant's share into the fund was not at issue.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| interruption of earnings |
conditions required |
7 days without earnings |
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| reconsideration of claim |
authority to review |
time limitation |
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