43.1. For the purposes of section 41, the earnings of a recipient are allocated as follows:(1) earnings payable for the performance of services are allocated to the period in which the services were performed;
(2) earnings paid without the performance of services or without regard to the services are allocated to the period for which they are payable;
(3) earnings paid that are from commissions are allocatedi. if they arise out of a transaction, to the week in which the transaction occurred;
ii. to the period in which the services that gave rise to the commission were performed; and
iii. to the period for which the earnings are payable, in any other case;
(4) earnings paid for holidays, including vacation and statutory holidays, are allocatedi. if the earnings are paid for a specific period, to that period; and
ii. if the earnings are paid in a lump sum without regard to a specific period, to the period for which they are payable;
(5) income replacement indemnities referred to in paragraphs 3 to 4.1 of section 42 are allocated to the period for which they are payable, except indemnities that are paid following the realization of a right, which are allocated to the period for which they are paid; and
(6) any other earnings paid are allocatedi. to the period for which they are payable;
ii. if they are not paid for a specific period, to the week in which they are paid; and
iii. if they arise out of a transaction, to the week in which the transaction occurred.
Where the period for which earnings are payable does not coincide with a week, the earnings are allocated to any week that is wholly or partly in the period in the proportion that the number of days concerned during the week is of the number of days concerned during the period.