Decision 15359A
Full Text of Decision 15359A
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
not savings |
|
Summary:
Claimant's contributions to pension fund are earnings both when earned and when paid out of fund. Whether they are savings in the hands of the employee as in VENNARI raised. Distinguishable as "pensions" are specifically described in reg. 57(2) whereas vacation pay is not.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
profit sharing plan |
|
| earnings |
vacation pay |
trust fund |
|
Decision 16278
Full Text of Decision 16278
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
not savings |
|
Summary:
Teacher in Quebec who claims that the pension plan is of a private nature and that the amounts he receives are savings according to VENNARI. If he was deemed to be correct, the purpose of Regulation 57(1)(a) would not be achieved and this provision would become nul and void.
Decision 16101
Full Text of Decision 16101
summary
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
not savings |
|
Summary:
I agree that as a matter of logic if funds paid out of a trust fund as vacation pay are treated as savings, not earnings, the same should be true for pension payments. This would void reg. 57(2)(e). O'CONNOR and COTE implicitly reject such a finding.
other summary
| Other Issue(s): |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| earnings |
pension |
definition |
|
| earnings |
pension |
private plans |
|
| earnings |
pension |
charter |
|
