Digest of Benefit Entitlement Principles

5.1.0  OVERVIEW

• 5.1.1  Proof
• 5.1.2  The Role of the Commission 

5.2.0  THE DETERMINATION OF EARNINGS UNDER REGULATION 35

• 5.2.1  Structure of Regulation 35
• 5.2.2  The Determination Process
• 5.2.3  Questions in the Determination Process
• 5.2.3.1  What is the payment?
• 5.2.3.2  Who is Making the Payment?
• 5.2.3.3  Why is the Payment Made?
• 5.2.3.4  From Where and to Where is the Payment Going?
• 5.2.4  Flow Chart of the Determination Process

5.3.0  THE ENTIRE INCOME ARISING OUT OF EMPLOYMENT

• 5.3.1  Arising out of Employment
• 5.3.1.1  Barter Arrangements
• 5.3.1.2  Games and Sports
• 5.3.1.3  Strike Benefits
• 5.3.1.4  Benevolent or Volunteer Work
• 5.3.1.5  Gifts
• 5.3.1.6  Return on Investment or on Capital
• 5.3.1.7  Grants or Subsidies
• 5.3.1.8  Acting as an Executor or Executrix
• 5.3.1.9  Attendance at Courses of Instruction
• 5.3.1.10  Foster Care
• 5.3.2  The Entire Income
• 5.3.2.1  Non-pecuniary Income
• 5.3.2.2  Fringe Benefits
• 5.3.2.3  Northern Allowance or Isolation Allowance
• 5.3.2.4  Moneys Paid for Service on Juries or to Appear as a Witness
• 5.3.3  Expenses and Considerations
• 5.3.3.1  Expenses and Considerations Specifically Compensated by an Employer
• 5.3.3.2  Expenses and Considerations Not Specifically Compensated by an Employer

5.4.0  MONEYS SPECIFIED AS EARNINGS UNDER REGULATION 35

5.5.0  SPECIFICALLY EXCLUDED FROM EARNINGS UNDER REGULATION 35

• 5.5.1  Relief Grants
• 5.5.2  Payments Supplemental to Unemployment Insurance Benefits
• 5.5.2.1  Approved Supplemental Unemployment Benefit Plans
• 5.5.2.2  Payments by Reason of Pregnancy or for the Care of a Child
• 5.5.3  Retroactive Increases in Wages or Salary
• 5.5.4  Employment Income Excluded Pursuant to Subsection 6(16) of the Income Tax Act

5.6.0  THE ALLOCATION OF EARNINGS UNDER REGULATION 36

• 5.6.1  Paid or Payable
• 5.6.1.1  Paid
• 5.6.1.2  Payable
• 5.6.2  Choosing the Appropriate Period of Allocation
• 5.6.2.1  Allocation of Earnings that were Paid or Payable by Reason of Lay-off or Separation
• 5.6.2.2  Allocation Based on the Type of Earnings
• 5.6.2.3  Other Cases where Subsections 1 to 18 do not Apply
• 5.6.3  Normal Weekly Earnings from that Employment
• 5.6.3.1  That Employment
• 5.6.4  Summary

5.7.0  REMUNERATION UNDER A CONTRACT OF EMPLOYMENT

• 5.7.1  Remuneration under a Contract of Employment FOR the Performance of Services
• 5.7.2  Remuneration under a Contract of Employment WITHOUT the Performance of Services
• 5.7.2.1  Designated Holidays
• 5.7.2.2  Maternity, Adoption or Care of a Child Leave
• 5.7.2.3  Compensatory Leave for Overtime Worked
• 5.7.2.4  Supplement Unemployment Benefits Plan-Criteria Not Met
• 5.7.2.5  Lay Day or Lieu Day Leave
• 5.7.2.6  Deferred Salary Leave

5.8.0 COMMISSIONS

5.9.0 NOT IN USE AT THIS TIME

5.10.0  VACATION PAY

• 5.10.1  Determination
• 5.10.2  Allocation
• 5.10.3  By Reason of a Lay-off or Separation
• 5.10.4  Specific Vacation Period
• 5.10.4.1  Specific Vacation Period Payment Coinciding with Other Circumstances
• 5.10.5  In Any Other Case
• 5.10.5.1  Paid Because of an Anniversary Date
• 5.10.5.2  Paid on Claimant's Request
• 5.10.5.3  Paid with Each Pay Cheque
• 5.10.6  Trust Funds
• 5.10.7  Flowchart of the Allocation Process of Vacation Pay

5.11.0  COMPENSATION FOR INCAPACITY

• 5.11.1  Paid Sick Leave
• 5.11.2Wage-loss Indemnity Plans
• 5.11.2.1  Group Wage-loss Indemnity Plan
• 5.11.2.2  Not a Group Wage-loss Indemnity Plan
• 5.11.3  Workers' Compensation for an Illness or Injury
• 5.11.4  Motor Vehicle Accident Insurance Payments
• 5.11.5  Withdrawal of Services as a Preventive Measure Payments
• 5.11.6  Criminal Injuries Compensation
• 5.11.7  Supplemental Unemployment Benefit Plans for Incapacity-Criteria Not Met
• 5.11.8  Payments for Injuries from Other Sources

5.12.0  MONEYS PAID OR PAYABLE BY REASON OF A LAY-OFF OR SEPARATION

• 5.12.1  Definition of Lay-off or Separation
• 5.12.2  Lay-Off or Separation Moneys: Income Arising out of Employment
• 5.12.2.1  Expenses, Costs and Allowances Paid or Payable by Reason of a Lay-off or Separation
• 5.12.3  Termination Moneys Used to Purchase RRSPs or Pension Credits and to Enhance Pensions
• 5.12.4  Allocation of Earnings Paid or Payable by Reason of a Lay-off or Separation
• 5.12.5  Wages in Lieu of Notice
• 5.12.6  Severance Pay
• 5.12.6.1  Recall Rights
• 5.12.7  Retirement Payments
• 5.12.8  Accumulated Sick Leave Credits
• 5.12.9  Wage Protection Plans
• 5.12.10  Fringe Benefits
• 5.12.11  Damages for Wrongful Dismissal
• 5.12.11.1  The Legal Process and Damages
• 5.12.11.2  Compensation Other than for the Loss of Income from Employment
• 5.12.11.3  The EI Process and Damages
• 5.12.11.4  Legal Costs
• 5.12.12  Finding of Discipline and Suspensions

5.13.0  MONEYS ARISING OUT OF A PENSION FUND

• 5.13.1  Pension Plan Structure and Legislation
• 5.13.1.1  Pension Plan Legislation
• 5.13.1.2  Pension Plan Structure
• 5.13.1.3  Categories of Pension Plans
• 5.13.2  Pension Plan Terminology
• 5.13.3  Determination
• 5.13.4  Moneys Arising out of a Pension Fund - Paid or Payable
• 5.13.5  Periodic Pensions
• 5.13.5.1  Retirement Age
• 5.13.5.2  Pension Bridging Benefits
• 5.13.5.3  Amount of Periodic Pension to be Allocated
• 5.13.6  Lump-sum Pension Benefit
• 5.13.6.1  At Retirement Age
• 5.13.6.2  Prior to Retirement Age
• 5.13.6.3  Consideration as Paid or Payable
• 5.13.6.4  Allocation of a Lump-sum Pension Benefit
• 5.13.7  Portability of Locked-in Pension Credits
• 5.13.8  Return of Contributions on Termination of Employment
• 5.13.8.1  Return of Employee Contributions
• 5.13.8.2  Return of Employer Contributions
• 5.13.9  Additional Contributions to a Pension Fund
• 5.13.9.1  Additional Voluntary Contributions (AVCs)
• 5.13.9.2  Additional Required Contributions (ARCs)
• 5.13.10  Non-registered Pension Plans
• 5.13.11  Pension Fund Surplus and Contributions in Excess of RCT Limitations
• 5.13.11.1  Pension Fund Surplus
• 5.13.11.2  Pension Fund Contributions in Excess of RCT Limitations
• 5.13.12  Division of Pension Assets
• 5.13.12.1  Pension Split due to Marital Dissolution
• 5.13.12.2  Spousal Assignment of a CPP or QPP Pension
• 5.13.13  Requalifier Exemption for Pension Earnings
• 5.13.14  Disability Pensions
• 5.13.15  Summary

5.14.0  BONUSES, GRATUITIES, AND TIPS

• 5.14.1  Production Bonuses
• 5.14.2  Shift Bonuses and Shift Premiums
• 5.14.3  Event Bonuses
• 5.14.4  End-of-season Bonuses
• 5.14.5  Separation and Retirement Bonuses
• 5.14.6  Closure Bonuses
• 5.14.7  Gratuities from Customers

5.15.0  PROFIT SHARING PLANS

• 5.15.1  Cash or Current Distribution Profit Sharing Plans
• 5.15.2  Employee's Profit Sharing Plans
• 5.15.3  Deferred Profit Sharing Plans (DPSP)
• 5.15.4  Registered Profit Sharing Pension Plans
• 5.15.5  Profit Sharing Plan Comparison

5.16.0  EARNINGS FROM SELF-EMPLOYMENT

• 5.16.1  Self-Employment
• 5.16.1.1  Assistance to a Business Enterprise
• 5.16.2  Working for a Corporation in which Shares are Owned
• 5.16.3  The Claimant's Share of the Proceeds from Self-Employment
• 5.16.4  Earnings from Self-Employment in Farming
• 5.16.4.1  Farming Transactions
• 5.16.4.2  Federal or Provincial Farming Subsidies
• 5.16.4.3  Payments under an Insurance Policy
• 5.16.5  Earnings from Self-Employment in Employment Other than Farming
• 5.16.5.1  Deductions for Operating Expenses
• 5.16.6  Advances or Draws
• 5.16.7  A Transaction Occurs
• 5.16.8  Flow Chart—The Determination Process and Regulation 30
• 5.16.9  Flow Chart— Determining Whether Engaged in the Operation of a Business