UNEMPLOYMENT INSURANCE |
Canada v. Huard
A-710-98
Létourneau J.A.
17/2/00
7 pp.
Application for judicial review of Tax Court of Canada's decision, holding earnings paid to respondent during period in dispute insurable earnings--Respondent had been working as director of nursing at Amqui Hospital since September 4, 1990--In October 1990, she signed an agreement with employer providing deferred pay leave averaged over five years--Under agreement, respondent provided four years of services for which she agreed employer would hold back 20% of annual compensation for each of these years, to be returned to her in fifth year--During period in question, respondent provided no services to employer--T.C.J. mistaken about nature and effect of agreement signed by respondent and overlooked provisions of Unemployment Insurance Regulations, s. 13(1)--Under article 1 of agreement, deferred leave is leave of definite duration taken within period of deferment of compensation--Definition clearly establishing deferred leave without pay or without compensation--T.C.J. erred in comparing respondent's leave without pay to remunerated vacation period--Rather, amount salary earned for periods of work prior to period in dispute, but payment of which to respondent has been deferred in part--Amount received by respondent during period in question nothing but sum earned prior to that period and which, at her request, had been withheld as deferred payment--Application allowed--Unemployment Insurance Regulations, C.R.C., c. 1576, s. 13(1) (as am. by SOR/80-805, s. 1).