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Earnings
What's New
- Are the monies "earnings" for benefit purposes?
- How should the earnings be allocated?
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| Earnings
Related: Act section 19, subsections 21(3), 22(5), 23(3), sections 45, 46, Regulations sections 38, 39 |
To be considered earnings, the income must be "arising out of any employment" - subsection 35(2) of the Regulations
KING A-486-95, VERNON A-597-94, WALFORD A-263-78 |
| Claimant must disclose all monies paid or payable and must prove that the income is not earnings and should not be allocated |
Allocation of:
Damages for Wrongful Dismissal:
- MEECHAN A-140-03, HARNETT A-34-91, PLASSE A-693-99, VERNON A-597-94, WALFORD A-263-78: The meaning of "income" vs earnings under EI legislation. Court award of damages for wrongful dismissal.
- HAMILTON A-362-06, BOURGEOIS A-289-03, RADIGAN A-567-99, DUNN A-231-95, MELANSON A-703-95, CAGE A-700-95, KELLAR A-701-95: Considers the Board's finding of fact regarding the terms of a settlement between employer and employee
- ST AMAND A-582-93: Considers whether expenses are included in out-of- court settlement
- DESCHAMPS A-489-96: Payment representing 2 years' salary
- TOUSIGNANT A-520-01: portion of settlement awarded as aggravated damages for mental distress.
Farming Earnings:
Incapacity / Maternity Monies:
Miscellaneous Monies:
Pensions:
Self-employment Earnings:
- CARR A-572-95: Considers whether the payment is income from employment or compensation for loss of capital (claimant given part ownership of business).
- LAFAVE A-529-01: Undistributed profits from business. Gross income of the company after deducting operating expenses incurred, other than capital expenditures, to be allocated.
Separation Monies:
- COBURN A-76-94: Compensatory leave paid at separation.
- FILION A-598-94 & VERNON A-597-94: Claimants received a "housing and rental subsidy" as part of the severance package upon mine closure.
- GILLIS A-132-94: Considers the term "payable" when severance payment was offered and refused
- VAN DER VEEN "et al" A-560-94: Date of allocation of termination payment when bankruptcy agreement resulted in continuing operations
- LEMAY A-337-05: Severance pay is to be allocated in accordance with subsection 36(9) of the EI Regulations. CRUMMER A-207-99, KINKEAD A-217-93: Determining if the sum is paid "by reason of" separation from employment
- RADELET A-111-97: Retroactive allocation of separation moneys due to subsequent settlement (ref. to CLEGG A-313-89)
- TREMBLAY A-106-96: Allocation of separation monies - whether from date of temporary lay-off or date of final separation
- KING A-486-95: Employee wage protection plan - earnings vs relief grant; start date of allocation - date of plant closure vs temporary lay-off date
- FERGUSON A-340-06: Monies received from the employer's income extension aid program are “earnings”.
- ROCH A-685-01: Financial assistance received from Emploi-Québec as part of the Work Time Reduction and Distribution Plan constitute earnings for the purposes of EI Regulation section 35
- BOONE et al A-277-01: Monies paid to union by the employer, in settlement of a grievance concerning severance allowances, and then distributed to the employees constitute earnings to be allocated.
- FOREST A-209-02: Retirement allowance paid on separation is earnings to be allocated in accordance with Regulation 36(9).
Supplemental Unemployment Benefits:
Wage Loss Insurance plans:
Vacation Pay:
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