Pension income resulting from any employment constitutes earnings for benefit purposes. These include:

  • Employer pension plans, including employment as a member of the Armed Forces or any police force. This also applies to pensions from employment in another country, whether or not the employment was insurable.
  • The Canada Pension Plan
  • The Quebec Pension Plan

Pensions income resulting indirectly from employment do not always constitute earnings. In the following cases, all or part of the pension is not considered to be earnings:

  • The pension of an individual who requalifies for EI benefits after the date on which payment of the pension begins.
  • Disability pensions from employment as well as disability pensions from the Canada Pension Plan or Quebec Pension Plan

The following pensions do not arise from your employment and, for that reason, do not constitute earnings for EI benefit purposes:

  • Personal Pension Plans such as a Registered retirement savings plan (RRSP) or a Registered retirement income funds (RRIF).
  • Additional Voluntary Contributions (AVC) to a pension fund.
  • Survivor’s pensions or dependant’s pensions.
  • The portion of the pension payable to you as a spouse — in the case of legal separation or divorce.
  • Veteran’s pensions from the Department of Veterans Affairs.