View cases - Stewart McKelvey

- 36 -property of a bankrupt, to a claimant for a period and has reason to believe thatbenefits have been paid to the claimant for that period, the employer or other personshall ascertain whether an amount would be repayable under section 45 if theearnings were paid to the claimant and if so shall deduct the amount from theearnings payable to the claimant and remit it to the Receiver General as repaymentof an overpayment of benefits.[78] I will leave it to counsel for the parties to make the appropriate inquiries to determineif any amount of the award relating to pay in lieu of notice is repayable to the ReceiverGeneral and who will remit any amount payable.2011 SKQB 318 (CanLII)Income tax[79] Counsel should also be aware that s. 248 of the Income Tax Act, R.S.C. c. 1 1985(5 th Supp.) defines “retiring allowance” as including an amount “in respect of a loss of anoffice or employment of a taxpayer, whether or not received as, on account of or in lieu ofpayment of, damages pursuant to an order or judgment of a competent tribunal”. Once again,I will leave it to counsel for the parties to determine whether any amount of the pay in lieu ofnotice must be remitted to the Receiver General on account of income taxes.Loss of benefits[80] Mr. Coppola had also claimed loss of employee benefits including group medicalcoverage, group insurance, dental plan and any other incidental benefits. No loss of benefitswas proved at the trial except for the $300.00 per month vehicle allowance. Mr. Axelsonallowed Mr. Coppola to continue using his demonstrator vehicle for two weeks after histermination. Mr. Coppola is entitled to recover the loss of use of a vehicle for the balance of