Appellant took maternity leave. Employer paid amounts to appellant to top up maternity leave. Employer terminated appellant’s employment. Appellant’s position was eliminated and replaced with reclassified position. Appellant received lump sum for loss of employment. Appellant applied for unemployment benefits. Appellant was informed appellant did not qualify for benefits. Appeal was dismissed. Lump sum given for loss of employment qualified as retiring allowance which was excluded from insurable earnings. Amendment made to Insurable Earnings and Collection of Premiums Regulations (Can.), excluded from insurable earnings maternity leave top up.
Geddes v. M.N.R.
(Aug. 8, 2011, T.C.C., D’Auray J., File No. 2010-3092(EI)) 205 A.C.W.S. (3d) 406 (8 pp.).