Are payments received by an employer considered earnings for benefit purposes?

Canada (Federal), Canada

The following excerpt is from D. A. v Canada Employment Insurance Commission, 2018 SST 351 (CanLII):

The claimant must disclose all monies paid or payable. The burden is on the claimant to establish that all or part of the sums received amounted to something other than earnings (Bourgeois v. Canada (Attorney General), 2004 FCA 117). 1. Are the payments received by the claimant from an employer considered earnings for benefit purposes?

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