Vacation pay, paid or payable by reason of a lay-off or separation from an employment, constitutes earnings pursuant to section 35 of the Employment Insurance Regulations and is to be allocated to a number of weeks that begins with the week of lay-off or separation in accordance with Regulation 36(9).
Sarrazin v. Canada (A.G.), 2006 FCA 313 A-619-05
In order for vacation pay to lost its normal character of earnings and acquire that of savings, the moneys have to be clearly set aside at each period of pay, after deduction of income tax and employment insurance premiums, since they are part of the employee's remuneration; and thereafter they must be kept separate and beyond the needs and control of the employer's operation. Anything less would make it impossible to claim, at the time they are remitted to the employee, that the moneys have already been paid and were merely being kept and “saved” on behalf of the employee. The existence of a trustee is one of the essential conditions for vacation pay to lose its status as pay and acquire that of savings.
Bryden v. Canada Employment and Immigration Commission, [1982] 1 S.C.R. 443 (S.C.C.)
Canada (A.G.) v. Leblanc, [1990] 124 N.R. 321 (F.C.A.)
Canada (A.G.) v. Nield, (1990) 124 N.R. 333 (F.C.A.)
Liberati and Labonte v. Employment and Immigration Commission, A-454-92, September 29, 1993 (F.C.C.)
Canada (A.G.) v. Briere, [1994] F.C.J. No. 1708 (F.C.A.)
Canada (A.G.) v. Haycock, A-47-90, September 21, 1997 (F.C.A.)
Sarrazin v. Canada (A.G.), 2006 FCA 313 A-619-05
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2009-04-28