Digest of Benefit Entitlement Principles
5.1.0 OVERVIEW5.2.0 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
- 5.12.13 Moneys paid for the Relinquishment of Reinstatement Rights
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
