- Parties: The appellant was Yves Proulx. The respondent was the Procureur général du Canada.

- Subject Matter: A Tax Court of Canada judge concluded that the Minister of National Revenue correctly determined that the appellants (in A-181-22 and A-182-22) were accumulating hours of insurable employment during their leave periods under s. 10.1(2) of the Employment Insurance Regulations, SOR/96-332. The appellants challenged this judgment. The issue was whether the judge erred in determining that the conditions for the s. 10.1(2) application were met.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal without costs. While at the hearing the appellants emphasized the fact that the amounts paid by the trustee were savings and were not insurable earnings, this was not the issue and this argument was irrelevant to this dispute’s purposes, the appeal court held. The judge relied on the evidence in the record and on the relevant case law and made no errors justifying intervention when it made its determination, the appeal court said. The case law provided that vacation pay would become insurable earnings at the time it was paid and before it was paid into trust, the appeal court noted.

- Date: The hearing was set on Jan. 16, 2024. The court released its decision on Jan. 16, 2024.

- Venue: This was a federal case before the Federal Court of Appeal.

- Amount: No financial award was specified.