Employment Insurance Regulations — 35
laimant's unborn child, or (iii) the child the claimant is breast-feeding. (3) Where, subsequent to the week in which an injury referred to in paragraph (2)(d) occurs, a claimant has accumulated the number of hours of insurable employment required by section 7 or 7.1 of the Act, the payments referred to in that paragraph shall not be taken into account as earnings. (3.1) If a self-employed person has sustained an injury referred to in paragraph (2)(d) before the beginning of the period referred to in section 152.08 of the Act, the payments referred to in that paragraph shall not be taken into account as earnings. (4) Notwithstanding subsection (2), the payments a claimant has received or, on application, is entitled to receive under a group sickness or disability wage-loss indemnity plan or a workers' compensation plan, or as an indemnity described in paragraph (2)(f), are not earnings to be taken into account for the purpose of subsection 14(2). (5) Notwithstanding subsection (2), the moneys referred to in paragraph (2)(e) are not earnings to be taken into account for the purposes of section 14. (6) Notwithstanding subsection (2), the earnings referred to in subsection 36(9) and allowances that would not be deducted from benefits by virtue of subsection 16(1) are not earnings to be taken into account for the purposes of section 14. (7) That portion of the income of a claimant that is derived from any of the following sources does not constitute earnings for the purposes referred to in subsection (2): (a) disability pension or a lump sum or pension paid in full and final settlement of a claim made for workers' compensation payments; (b) payments under a sickness or disability wage-loss indemnity plan that is not a group plan; (c) relief grants in cash or in kind; (d) retroactive increases in wages or salary; (e) the moneys referred to in paragraph (2)(e) if (i) in the case of a self-employed person, the moneys became payable before the beginning of the period referred to in section 152.08 of the Act, and (ii) in the case of other claimants, the number of hours of insurable employment required by section 7 or 7.1 of the Act for the establishment of their benefit period was accumulated after the date on which those moneys became payable and during the period in respect of which they received those moneys; and (f) employment income excluded as income pursuant to subsection 6(16) of the Income Tax Act . (g) [Repealed, 2021, c. 23, s. 347] (8) For the purposes of paragraphs (2)(c) and (7)(b), a sickness or disability wage-loss indemnity plan is not a group plan if it is a plan that (a) is not related to a group of persons who are all employed by the same employer; (b) is not financed in whole or in part by an employer; (c) is voluntarily purchased by the person participating in the plan; (d) is completely portable; (e) provides constant benefits while permitting deductions for income from other sources, where applicable; and (f) has rates of premium that do not depend on the experience of a group referred to in paragraph (a). (9) For the purposes of subsection (8), portable , in respect of a plan referred to in that subsection, means that the benefits to which an employee covered by the plan is entitled and the rate of premium that the employee is required to pay while employed by an employer will remain equivalent if the employee becomes employed by any other employer within the same occupation. (10) For the purposes of subsection (2), income includes (a) in the case of a claimant who is not self-employed, that amount of the claimant's income remaining after deducting (i) expenses incurred by the claimant for the direct purpose of earning that income, and (ii) the value of any consideration supplied by the claimant; and (b) in the case of a claimant who is self-employed in farming, the gross income from that self-employment, including any farming subsidies the claimant receives under any federal or provincial program, remaining af