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Employment and Social Development Canada
ESDC programs and policy development
Employment Insurance (EI)
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Reports: Employment Insurance (EI)
Digest of Benefit Entitlement Principles
Digest of Benefit Entitlement Principles Chapter 5 - Earnings
Table of contents
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
5.3.0 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 or for the care or support of a family member
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 periods of 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
5.11.0 Compensation for incapacity
5.11.1 Paid sick leave
5.11.2 Wage-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 CRA limitations
5.13.11.1 Pension fund surplus
5.13.11.2 Pension fund contributions in excess of CRA 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
5.16.2 Determination of earnings from self-employment
5.16.2.1 Operation of a business
5.16.2.2 Assisting a business enterprise
5.16.2.3 Working in a corporation in which shares are owned
5.16.2.4 Federal or provincial farming income subsidies
5.16.2.5 The claimant's share of income from self-employment
5.16.2.6 Advances or draws
5.16.3 Excluded income from the calculation of self-employment earnings
5.16.3.1 Profits arising from personal land ownership
5.16.3.2 Business or farming loans
5.16.3.3 Payments under an insurance policy
5.16.4 Requirement to furnish self-employment financial data
5.16.5 Consideration of expenditures
5.16.5.1 Operating expenses
5.16.5.2 Capital expenditures
5.16.6 Calculation of self-employment earnings
5.16.7 Allocation of self-employment earnings
5.16.8 Performance of service(s)
5.16.8.1 Allocation of earnings arising from the performance of service(s)
5.16.9 Transaction
5.16.9.1 What is a transaction
5.16.9.2 Determining when a transaction occurs
5.16.9.3 Allocation of earnings arising from a transaction
5.16.9.4 Proportional allocation of transactional earnings
5.16.10 Allocation of earnings arising from neither a performance of service nor a transaction
5.16.11 Allocation of farming income subsidies
5.16.12 Allocation of advances or draws
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Date modified:
2019-11-06
