T. G. v. Canada Employment Insurance Commission

T. G. v. Canada Employment Insurance Commission

The Tribunal found the claimant's LTD plan was part of the employer's group benefit plan and the claimant failed to prove the plan met all criteria of subsection 35(8); therefore the LTD payments were earnings under subsection 35(2) and, per subsection 36(12), were correctly allocated to the weeks of the claimant's...

Source-derived case information.

Citation
2016 SSTGDEI 72
Parties
Claimant: T. G.; Respondent: Canada Employment Insurance Commission
Court
Social Security Tribunal of Canada
Jurisdiction
Canada
Judgment Date
3 June 2016
Procedural Posture
Employment Insurance (ei) Appeal Sickness Benefits / General Division Hearing and Decision
Outcome
Appeal dismissed
Legal Topics
Employment Insurance, Long Term Disability, Earnings Allocation, Wage‑loss Indemnity, Overpayment
Source Language
english
Employment Law Administrative Law Social Security Law Employment Insurance Long Term Disability Earnings Allocation Wage‑loss Indemnity Overpayment

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 6 Authorities cited 5 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

T. G.

Claimant

Canada Employment Insurance Commission

Respondent

Procedural Posture

Employment Insurance (ei) Appeal Sickness Benefits / General Division Hearing and Decision

Legal Issues

  1. 1 Whether LTD payments constitute earnings under sections 35 and 36 of the Employment Insurance Regulations
  2. 2 Whether the claimant's LTD plan qualifies as a non‑group sickness or disability wage‑loss indemnity plan under subsection 35(8)
  3. 3 Whether LTD payments should be allocated to weeks of the claimant's EI benefit period under subsection 36(12)

Ratio Decidendi

The Tribunal found the claimant's LTD plan was part of the employer's group benefit plan and the claimant failed to prove the plan met all criteria of subsection 35(8); therefore the LTD payments were earnings under subsection 35(2) and, per subsection 36(12), were correctly allocated to the weeks of the claimant's EI benefit period; tax treatment did not alter the EI characterization.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed
  • Notice of Debt of $7,014.00 upheld