Borghi v. Canada ( Employment and Immigration Commission )
A-184-95
Linden J.A.
21/3/96
11 pp.
Application to set aside Umpire's decision reversing decision of Board of Referees allowing appeal from Commission's decision holding certain payments received by claimants not exempt from earnings under Unemployment Insurance Regulations, s. 57-From 1974 to plant closing, claimants beneficiaries under supplementary unemployment benefit (SUB) agreement-When plant closed, employer disputed ownership of funds in SUB trust fund-Months later agreement reached to disburse funds according to s. 36 of SUB agreement as "regular benefits"-Funds disbursed in lump sum to each employee rather than in weekly instalments as originally intended under plan-Amendment to Regulations, s. 57 during period between plant closure and disbursement of funds-SUB plan valid under old provision but disqualified from exempt status under new provision-Umpire committed error in law in using amended Regulation to characterize plan-Payments made under plan approved under old Regulations-Disbursement of "regular benefits" intended by parties pursuant to SUB agreement, s. 36(b)-Manner of disbursement not changing true legal nature of money-Other relevant provisions of agreement supporting characterization-Appeal allowed-Unemployment Insurance Act, R.S.C., 1985, c. U-1-Unemployment Insurance Regulations, C.R.C., 1978, c. 1576, s. 57 (as am. by SOR/90-756, s.17).