Canada Employment Insurance Commission v SB
The General Division erred in law by applying the temporary exemption in s.77.997 because the vacation pay became due and payable only during the planned leave period in August and not at separation; consequently the exemption does not apply and the earnings must be allocated under section 36(8)(b) over the period August 4 to 30, 2025, based on the claimant's normal weekly earnings.
Source excerpt
- Allocation of earnings
- Vacation pay
- Interpretation of ei regulations section 77.997
- Application of sections 36(8)(b) and 36(9)