http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/66807/index.do 
Henson v. The Queen[1] (February 6, 2014) is an unfortunate case. The appellant had received EI payments in 2012 but in December of that year he received a large payment from a workers’ compensation claim. That payment put him over the EI threshold for 2012 meaning that he had to repay benefits in the amount of $ 3,959.40.
While the Tax Court was sympathetic to the appellant’s plight, there was nothing it could do:
[5] I have some sympathy for Mr. Henson’s plight. The EI repayment is required because Mr. Henson received an unusual income amount in December 2012. If this amount had been received in 2013, there would not have been any claw back of employment insurance benefits because Mr. Henson’s entitlement to benefits expired at the end of 2012.
[6] The exceptional income receipt was a lump sum payment of a workers’ compensation claim in the amount of $69,000. The claim related to a workplace injury in 2010, and it happened to be paid in December 2012.
[7] It is unfortunate for Mr. Henson that the claim was settled late in 2012, and that it was paid in a lump sum rather than by monthly payments. Mr. Henson had no control over this.
[8] The result seems to be harsh in Mr. Henson’s particular circumstances, but it is not appropriate for me to grant any relief. It is the prerogative of Parliament to enact such laws as it sees fit. In this case, the legislation clearly provides for this result, and there is no relief that the Court can give.
[9] The appeal will be dismissed.
[1] 2014 TCC 43.