https://www.canada.ca/en/services/benefits/ei/various-types-earnings.html#are より
Choosing the appropriate allocation period
Once it has been determined that earnings have been paid or are payable, the appropriate allocation period must be chosen. When allocating earnings, we consider the following 3 factors:
The type of earnings
the amount before deductions and
if the amount was paid for a specific work period, if it was paid by reason of a lay-off or separation or for some other reason
All earnings that an employer paid by reason of a lay-off or separation are allocated from the week of the lay-off or separation, based on the normal weekly earnings for that employment, no matter the period for which the earnings are supposed to be paid or payable. These earnings include all amounts paid to compensate the worker for the loss of employment, such as, pay in lieu of notice, severance pay, damages for wrongful dismissal and closure bonuses and any payment of unused employment benefits to which the employee is entitled, such as vacation pay and accumulated sick leave credits.
Example 1
Your employment ended on August 8, 2019 due to a plant closure and you are not expected to return. In the week of August 11, 2019, you apply for regular benefits. Your normal salary was $500.00 per week. Following your lay-off, your employer paid you the following:
Your salary for the week of 5 to 8 August 2019: $400.00
Vacation pay: $600.00
Severance pay: $1,500.00
The wages, vacation pay and severance pay are earnings and are consequently deductible from your benefits. The vacation pay and severance pay are earnings allocated as follows, based on the normal weekly earnings for that employment.
August 4 to 10, 2019: Salary of $400 + Vacation pay of $100
August 11 to 17, 2019: Vacation pay of $500
August 18 to 24, 2019: Severance pay of $500
August 25 to August 31, 2019: Severance pay of $500
September 1 to 7, 2019: Severance pay of $500
September 8 to 14, 2019: Waiting period to serve
September 15 to 21, 2019: EI benefits paid
In this example, the allocations of these earnings have the following effects:
Delays the required 1 week waiting period to serve
Delays the date on which you begin receiving benefits
Allows a 4-week extension of your benefit period
When the earnings were not paid due to a lay-off or separation, the allocation period is determined based on the type of earnings paid or payable and the reason for payment. For example, earnings paid under the terms of a contract of employment in exchange for services rendered must be allocated over the period during which the services were rendered even if they are paid at a later date. For instance, the wages for the performance of services are payable for the number of hours or days that you worked, meaning the period during which the work was performed.
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