M.N.R. v. Bannerman
A-390-95
McDonald J.A.
14/12/95
3 pp.
Application for judicial review of Tax Court of Canada decision allowing respondent's appeal from MNR's determination allocating $930 in vacation pay and $7,296.74 in overtime pay to final two weeks of employment where $1,490 maximum insurable earnings for that period-Tax Court Judge held overtime pay should be allocated over six- month period when earned and not simply added to respondent's last pay cheque at termination of contract-Application allowed-Situation covered by Unemployment Insurance (Collection of Premiums) Regulations, s. 3.1(1)(b)(i) and 3.1(2)-On plain reading of provisions, as respondent received pay after leaving employment, must be allocated to last pay period: final two weeks with company-Period in which overtime worked or vacation time accumulated irrelevant-Determinant time: date on which money actually paid-Unemployment Insurance (Collection of Premiums) Regulations, C.R.C., c. 1575, s. 3.1(1)(b)(i) (as enacted by SOR/85-235, s. 1; 88-584, s. 1), (2) (as enacted by SOR/85-235, s. 1; 88-584, s. 1).