Summary of Issue: Services That Gave Rise

Decision A0423.11 Full Text of Decision A0423.11

The claimants own a snow removal business. Services were provided over a period of 17 to 21 weeks each year. By applying section 35 of the EIR, the Commission divided the total gross income of the snow removal contracts on the weeks during which services were performed. The Commission did the same for the expenses incurred during this period. As for the business’ annual operating expenses, the Commission allocated these expenses over a period of 52 weeks and deducted from the gross income, the portion of the business’s annual operating expenses that were incurred during the weeks that services were performed. The net income was divided between the two claimants and allocated on the weeks during which services were performed pursuant to subsection 36(6) of the EIR. The FCA stated that the income mentioned in paragraph 35(10)(c) of the EIR does not refer to the annual income, but rather it is to calculate the earnings during the period in which services were performed and allocate this amount to the number of weeks included in the period in question as per subsection 36(6). The Court concluded that the operating expenses and annual expenses should be deducted from the gross income. (Similar cases: A0424.11 - A0425.11 - A0426.11 - A0427.11).

Decision 72290 Full Text of Decision 72290

Through an investigation, the Commission found that the claimant worked for an employer during the weeks from February 2002 to December 2002 and that he did not report his earnings. In his April 2007 statutory declaration, the claimant declared: that he may have worked during his benefit period but that he was paid only when the work had been completed, which was often much later. He said that he did not keep track of the commissions that were owed to him but that the employer's records were accurate. Consequently, the claimant's appeal is dismissed by the Umpire because in accordance with 36(6) of the EIR, all earnings received shall be allocated to the week in which the services that gave rise to those earnings are performed.