That portion of a claimant's income that is derived from the following sources does not constitute earnings for benefit purposes:
(a) disability pension or a lump sum or pension paid in full and final settlement of a claim made for workers' compensation payments;
(b) payments under a sickness or disability wage-loss indemnity plan that is not a group plan;
(c) relief grants in cash or in kind;
(d) retroactive increases in wages or salary;
(e) moneys paid or payable to a claimant on a periodic
basis or in a lump sum on account of or in lieu of a pension, if the number of hours of insurable employment required by section 7 or 7.1 of the Employment Insurance Act for the establishment of the benefit period of the claimant was accumulated after the date on which those moneys became payable and during the period in respect of which the claimant received those moneys; and
(f) employment income excluded as income pursuant to subsection 6(16) of the Income Tax Act.
Subsection 35(7) Employment Insurance Regulations
Section 7 and 7.1 Employment Insurance Act
Subsection 6(16) Income Tax Act
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2011-01-24