Decision 29010
Full Text of Decision 29010
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| earnings |
vacation pay |
trust fund |
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Summary:
Subsequent amendment to the collective agreement examined following FC decision in DUPLESSIS (CUB 16011A) involving MDC (Maritime Data Center). Held that although the vacation pay is held in trust for the employee, the employee is not beneficially entitled to receive it until October 1 in each year.
Decision A-0702.93
Full Text of Decision A-0702.93
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| earnings |
vacation pay |
trust fund |
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Summary:
There was no evidence on file on which the Umpire could conclude that a trust fund existed. This is one of the essential conditions required in order that vacation pay lose its earnings status to that of savings. See LEBLANC, LIBERATI & LABONTÉ, NIELD.
Decision A-0454.92
Full Text of Decision A-0454.92
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| earnings |
vacation pay |
trust fund |
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Summary:
Each claimant had been laid off. Each had had vacation pay credited on a periodic basis though not actually paid to him or to a trustee or in any way segregated from the employer's general funds. Each received vacation pay upon layoff. No doubt that this was earnings.**To become savings, (1) the monies must be set aside and kept separate from the employer's control and operation; (2) income tax and UI premiums must be deducted before the monies are set aside; (3) claimant must be beneficially entitled to the monies after they are set aside.**As to whether the Regulations cannot properly allocate earnings to a period different from that in which actually earned, we cannot improve on GIROUX: Para. 58(q) gives the Commission the power to make regulations, this would deny the Commission such power. Dismissed by FCA. Leave to appeal denied by SC.
other summary
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| earnings |
charter |
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Decision 23880
Full Text of Decision 23880
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| earnings |
vacation pay |
trust fund |
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Summary:
What banking procedures must be followed by the employer to consider that monies were held in trust? Paying them into a separate bank account is certainly one way of doing so. But the existence or non-existence of a separate bank account, alone, is not controlling. All factors must be considered.
WHELAN and NIELD commented. "Kept separate and beyond control" does not mean that the funds must be out of the employer's control. The employer will continue to control the funds as trustee. I understand that the funds cannot be an unidentified part of the employer's operating account.
other summary
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| board of referees |
hearings |
tape-recording |
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Decision 22304
Full Text of Decision 22304
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vacation pay |
trust fund |
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Summary:
To become savings, (1) the monies must be set aside and kept separate from the employer's control and operation; (2) income tax and UI premiums must be deducted before the monies are set aside; (3) claimant must be beneficially entitled to the monies after they are set aside. All 3 must be met.
Decision 22206
Full Text of Decision 22206
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vacation pay |
trust fund |
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Summary:
Minority decision in VENNARI examined in the light of GIROUX. Case law on trust fund reviewed, and CUB 20811 quoted and applied. Here the employer merely maintained a running ledger account. A simple book entry by the employer falls short of what is required.
Decision 21913
Full Text of Decision 21913
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vacation pay |
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Summary:
Annual set salary based on 48 weeks; the employer withholds 10% of this salary that is kept in a trust account; it is paid to the employee on demand when he decides to go for a rest. To be distributed as vacation pay pursuant to 58(8).
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| earnings |
vacation pay |
definition |
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Decision 16011A
Full Text of Decision 16011A
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vacation pay |
trust fund |
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Summary:
Refer to: A-0939.90
Decision A-0939.90
Full Text of Decision A-0939.90
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vacation pay |
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Summary:
There is no question here of Maritime Data Centre being a trustee of the holiday pay for the claimant, a stevedore. But this does not distinguish this case from LEBLANC. The claimant was not beneficially entitled to the holiday pay upon its payment to Maritime Data Centre.
Stevedore whose vacation pay is paid to Maritime Data Centre. The Umpire relied expressly on a dictum in CUB 14170 to the effect that the situation is akin to a withholding agreement for the purchase of Canada Savings Bond. We do disapprove of the dictum.
The issue is whether the claimant's holiday pay, paid weekly by his employer, a stevedoring company, to Maritime Data Centre, and paid to him annually under the terms of a collective agreement, was received by him when it was paid to MDC or when it was paid to him by MDC.
Decision 20209
Full Text of Decision 20209
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vacation pay |
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Summary:
Quebec flat glass industry. GIROUX does not apply. Vacation pay is held back by employer and may be withdrawn by the employee at any time as it is deposited to employee's credit the same way as his pay.
Decision 19934
Full Text of Decision 19934
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vacation pay |
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Summary:
Vacation pay in flat glass industry in Quebec credited each week to employee minus taxes deducted, but held back by employer. Does not meet conditions set out in NIELD as employer may, at his discretion, use these amounts in the meantime. (p. 7)
Decision A-0352.90
Full Text of Decision A-0352.90
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vacation pay |
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Summary:
Accruing vacation pay was shown weekly on pay stub and, after regular deductions, was retained until the worker's actual vacation. Deemed held in trust as per N.S. legislation. Monies actually commingled in company's general bank account. 'Beneficially entitled' discussed.
The fact that interest earned on vacation pay during the period it is held is, in terms, to be paid to the employee indicates that the principal is being held for the benefit of the employee: see GIROUX. No such evidence here.
Decision 18625
Full Text of Decision 18625
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vacation pay |
trust fund |
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Summary:
Whether the funds are held in a separate account is not necessarily determinative. While this may be preferable, what is important is that the beneficial interest of the employee be identifiable and distinct from the time funds are held in his name and be payable at his request.
Vacation pay generally paid out weekly. Pursuant to claimant's instructions, the money was deducted from his cheque (income tax and UI paid) and held by employer until requested a few days prior to a layoff of which claimant was unaware at the time. Monies considered savings.
Decision A-0030.90
Full Text of Decision A-0030.90
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vacation pay |
trust fund |
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Summary:
The deeming provisions of the Ontario Employment Standards Act are not sufficient in themselves to apply BRYDEN. The moneys have to be clearly set aside at each period of pay, after deduction of income tax and UI premiums, kept separate and beyond employer's needs and control.
Decision A-0047.90
Full Text of Decision A-0047.90
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vacation pay |
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Summary:
The deeming provisions of the Ontario Employment Standards Act are not sufficient in themselves to apply BRYDEN. The moneys have to be clearly set aside at each period of pay, after deduction of income tax and UI premiums, kept separate and beyond employer's needs and control. See also identical decision A-46-90 (Nield) in regard to CUB 15257A-1.
Decision 17605
Full Text of Decision 17605
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| earnings |
vacation pay |
trust fund |
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Summary:
Refer to: A-0030.90
Decision 17416A
Full Text of Decision 17416A
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vacation pay |
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Summary:
Employer: Dominion Bridge. Vacation pay shown on pay stubs and regular deductions taken therefrom but the moneys were not set aside to the credit of the employee. The deeming provisions of the Ontario Employment Standards Act are not enough.
Decision A-0059.89
Full Text of Decision A-0059.89
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vacation pay |
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Summary:
Laid off 10-86. Vacation pay for 1986 paid by employer in 1-87 allocated under 58(8)(b). The Umpire made no error in finding, contrary to the Board, that the collective agreement did not create a trust and consequently vacation pay was earnings.
other summary
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| earnings |
vacation pay |
in any other case |
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Decision 15657
Full Text of Decision 15657
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| earnings |
vacation pay |
trust fund |
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Summary:
Refer to: A-0059.89
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| earnings |
vacation pay |
in any other case |
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Decision A-0058.89
Full Text of Decision A-0058.89
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vacation pay |
trust fund |
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Summary:
Laid off 11-86. Vacation pay for 1986 paid by employer in 1-87 allocated under 58(13)(c). CUB 15360 distinguished by Umpire. The Umpire made no error in finding that the collective agreement did not create a trust and consequently vacation pay was earnings.
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| earnings |
vacation pay |
in any other case |
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Decision 15659
Full Text of Decision 15659
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| earnings |
vacation pay |
trust fund |
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Summary:
Refer to: A-0058.89
other summary
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| earnings |
vacation pay |
in any other case |
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Decision 17612
Full Text of Decision 17612
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| earnings |
vacation pay |
trust fund |
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Summary:
The VENNARI decision followed by GIROUX established 3 fundamental criteria, monies deducted from salary must be put into trust accounts, trust account must not be under employer's control and employee must have access to savings account thus set up.
Decision 15359A
Full Text of Decision 15359A
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vacation pay |
trust fund |
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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.
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| earnings |
pension |
profit sharing plan |
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| earnings |
pension |
not savings |
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Decision A-0923.88
Full Text of Decision A-0923.88
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| earnings |
vacation pay |
trust fund |
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Summary:
Before the Umpire, claimant had unsuccessfully argued that the Employment Standards Act of Ontario created a trust and made the employer the trustee of his vacation pay. At the hearing of this application, he expressly abandoned that contention.
other summary
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| earnings |
charter |
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| interruption of earnings |
charter |
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| earnings |
vacation pay |
by reason of lay-off or separation |
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Decision 15501
Full Text of Decision 15501
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| earnings |
vacation pay |
trust fund |
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Summary:
Refer to: A-0923.88
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| earnings |
charter |
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| interruption of earnings |
charter |
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| earnings |
vacation pay |
by reason of lay-off or separation |
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Decision A-0756.88
Full Text of Decision A-0756.88
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vacation pay |
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Summary:
Vacation pay paid upon separation in March was savings and not earnings. This is supported by s.15 of the Ontario Employment Standards Act: vacation pay deemed held in trust. Money actually set aside by employer at each pay period, after deduction of income tax and UI.
We have some reservations with the approach of the Umpire. The finding that it could be said that an intentional trust, either express or implied, was created, gives us difficulty. But the conclusion finally reached by the Umpire is to be sustained on another basis.
Decision 15360
Full Text of Decision 15360
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vacation pay |
trust fund |
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Summary:
Refer to: A-0756.88
Decision 14170A
Full Text of Decision 14170A
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vacation pay |
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Summary:
The employer had complete control and use of the funds. They were not segregated in a special account. Nor did the Company pay any interest on vacation pay. Claimant had no right to demand vacation pay except at 2 specified annual dates or on layoff.
Decision A-0527.87
Full Text of Decision A-0527.87
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vacation pay |
trust fund |
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Summary:
I erred in stating in the DAIGLE case that the BRYDEN decision did not apply to annual vacation pay paid under the Quebec Construction Decree. The decision to allocate vacation pay over the annual vacation period in December is thereby quashed.
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| earnings |
charter |
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| board of referees |
rules of construction |
official wordings differ |
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| earnings |
vacation pay |
quebec construction decree |
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Decision 14170
Full Text of Decision 14170
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vacation pay |
trust fund |
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Summary:
VENNARI leaves open the question as to whether the creation of a special trust is a prerequisite to the savings. I conclude it is not. The test is whether the remuneration withheld from employee and to which he is legally entitled is remuneration when ultimately paid out.
Decision 13856
Full Text of Decision 13856
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vacation pay |
trust fund |
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Summary:
VENNARI examined and commented as follows: The Court recognized that the money was earnings at the time that the employer placed it into the trust fund but held that the money's character changed to savings when payments were made from it to the claimant.
other summary
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| board of referees |
legislative authority |
provincial and other laws |
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Decision 12002
Full Text of Decision 12002
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| earnings |
vacation pay |
trust fund |
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Summary:
Refer to: A-0261.86
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| earnings |
charter |
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| earnings |
allocation |
applicability |
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| earnings |
income |
applicability |
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Decision A-0261.86
Full Text of Decision A-0261.86
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| earnings |
vacation pay |
trust fund |
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Summary:
The employer's contributions lost their character as "income" upon being paid into the Trust Fund and, accordingly, the vacation pay was not received as "earnings" or as "income" but as savings.
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| earnings |
charter |
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| earnings |
allocation |
applicability |
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| earnings |
income |
applicability |
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Decision 1623382
Full Text of Decision 1623382
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| earnings |
vacation pay |
trust fund |
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Summary:
Ontario union worker whose employer paid 9% of his wages to trustees after deduction of income tax and UI premiums. Claimant had a beneficial interest in these monies which represented savings and not vacation pay.
Decision A-0672.79
Full Text of Decision A-0672.79
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| earnings |
vacation pay |
trust fund |
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Summary:
Ontario union worker whose employer paid 9% of his wages to trustees after deduction of income tax and UI premiums. Claimant had a beneficial interest in these monies which represented savings and not vacation pay.
