| August 14, 1990 | |
| Source Deductions Division | Business and General |
| Mr. A. Bissonnette | Division |
| Acting Director | J.D. Jones |
| 957-2104 | |
| 901266 | |
| EACC9317 |
SUBJECT: Worker's Compensation Payments
This is in reply to your memorandum of June 13, 1990 concerning payments made by an employer to an employee pursuant to an agreement between the employer and a Worker's Compensation Board to provide vocational or on-the job training for an injured employee.
As discussed with Mr. Hammond by telephone recently, the opinions expressed by this Directorate in 1983 and 1984 were modified as a result of a press release issued in January, 1985 (copy attached).
Interpretation Bulletin IT-202R2 issued on September 19, 1985 states that compensation "refers to the mount of an award, as adjudicated by a compensation board, which a worker or his or her dependents will receive...". Such an award can include the receipt by an employer of amounts for vocational and on-the-job training of an injured employee.
Also attached for your information is a copy of a letter dated January 12, 1987 to the Department of Finance and a copy of Appeals Branch Directive 88-5 dealing with withholding from worker's compensation payments.
B.W. Dath DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
Attachments (3)