Guide to using: Entries are indexed by section number

Transcription

Index
Guide to using: Entries are indexed by section number rather than page number, except for exhibits or illustrations. For example, in the entry “Jury duty, 15.3”, “15.3”
refers to Chapter 15, Section 15.3. Exhibits (i.e., charts and forms) are identified by
chapter and exhibit number. The forms found throughout the manual are also published in the Forms section at the back of the manual. They are not listed in the Index. See the Table of Contents in the Forms section for a listing of their page
numbers. Tables are indexed by table number.
The following abbreviations are used throughout sub-entries. Main entry headings
are written out in full.
CPP = Canada Pension Plan
EI = Employment Insurance
GST = Goods and Services Tax
QPP = Quebec Pension Plan
QST = Quebec Sales Tax
RPP = Registered Pension Plans
RRSP = Registered Retirement Savings Plan
SUB = Supplemental Unemployment Benefit
WCB = Workers’ Compensation Board
A
Accident reporting: see Workers’ compensation
accident reporting
Adjusted Employer’s Quarterly Federal Tax
Return or Claim for Refund (941-X), 3A.5.1,
Exhibit 3A.6
Adoption/child care leave
comparative chart showing, Exhibit 15.1
New Brunswick, 15.8.2
Newfoundland and Labrador, 15.9.3
P.E.I., 15.13.2
Quebec, 15.14.4
Saskatchewan, 15.15.3
Advance Earned Income Credit (AEIC) (US),
3A.3.4
Advances, as taxable earnings, 1.1
correcting salary overpayments, 1.1.1
year end reporting, 1.1.2
Age: Old Age Security, 11.2
Age proration, CPP/QPP, 5.2.2
Agricultural workers, foreign, 5.3.4
Alberta
garnishments, 10.2
health care, 13.1
hours of work, 14.3, Exhibit 14.1
special cases, 14.3.8
leaves, 15.5
minimum age of employment, 16.2
minimum wage, Table 17.1
overtime, 14.3.2
overtime agreements, Exhibit 14.2, Exhibit
14.3
pay statements, 18.2
statutory holidays, 19.2
terminations, 20.2
vacations, 21.2
workers’ compensation, 22.1
(CPM 2015 – Rel. 3)
IN-2
Alberta Health Care Insurance Plan, 13.1
Alimony/maintenance orders (Manitoba), 10.4.1
see also Maintenance orders/payments
(garnishments)
Allowances: see also Automobile
automobile/motor vehicle, 2.1
clothing, 2.2
educational, 2.3
meal, 2.4
moving expenses, 2.5
Municipal Officer’s, 2.6
remote work sites, 7.4.11
retiring, 2.7
special worksites, 7.4.11
taxable, Exhibit 2.1
tool, 2.8
travelling, 2.9
Annual Payroll Form (Manitoba), 22.3.3,
Exhibit 22.5
American Recovery Reinvestment Act of 2009
(US), 3A.7.3
Appeal of a Ruling Under the Canada Pension
Plan and/or Employment Insurance Act
(CPT100), Exhibit 6.4
Appeal of an Assessment Under the Canada
Pension Plan and/or Employment Insurance
Act (CPT101), Exhibit 6.6
Application and Undertaking to Cover
Employment Outside Canada under the
Canada Pension Plan (CPT8), 3.2.1a,
Exhibit 3.1
Application for a Refund of Overdeducted CPP
Contributions or EI Premiums (PD24), 6.4.2,
Exhibit 6.3
Application for Determination of Status as an
Employee or a Self-employed Person
(RR-65-V), III.1, Exhibit III.3
Application for a Reduction in Source
Deductions of Income Tax for an Individual
or a Self-Employed Person (TP-1016-V),
8.2.4, Exhibit 8.4
Application for Employment Insurance
Premium Reduction, Exhibit 6.7
Application for Registration, III.8, Exhibit III.5
Application to Make Remittances of Source
Deductions and Employer Contributions
Based on Pay Periods
(TPZ-1015.R.14.3D-V), 8.5.2, Exhibit 8.10
Assessment, benefits: see Benefits, taxable; Earnings
Assessments, workers’ compensation: see
Workers’ compensation employer assessment
Assets, purchased, 4.28
exceptions, 4.28.1
GST/HST and QST considerations, 4.28.3
Attachment Order (British Columbia), Exhibit 10.7
Automobile: see also Vehicles
as a taxable benefit, 4.4
employer-leased, 4.4.1b
(CPM 2015 – Rel. 3)
CANADIAN PAYROLL MANUAL
employer-owned, 4.4.1a
kilometre costs, 2.1, 4.4.2b
operating costs
calculating, 4.4.3, 4.4.4
employee-owned, 4.4.4a
examples, 4.4.5
exceptions, 4.4.4
GST/QST considerations of, 4.4.8
repayment of, 4.4.4b
parking fees, 4.4.4c, 4.23
personal use of, 4.4.2b
record keeping, 4.4.6
standby charge for, calculation of, 4.4.1
exceptions, 4.4.2
for automobile sales/lease staff,
4.4.2c
for fleet operations, 4.4.2d
GST/QST considerations of, 4.4.8
reduced, 4.4.2b, 4.4.2c
terminal charges/credits on lease, 4.4.2e
Automobile and motor vehicle allowance, 2.1
Averaging authorization (Saskatchewan),
14.13.4
Averaging hours
Alberta, 14.3.4
B.C., 14.4.4
Canada Labour Code on, 14.2.4
Manitoba, 14.5.4
Northwest Territories, 14.8.4
Nova Scotia, 14.9.4
Nunavut, 14.9A.4
Ontario, 14.10.4
P.E.I., 14.11.4
Quebec, 14.12.4
Yukon Territory, 14.14.4
Awards: see also Bonuses; Gifts; Prizes;
Scholarships
as taxable earnings, 4.14
federal income tax on, 7.4.1
Quebec income tax on, 8.4.1
Awards, workers’ compensation: see Workers’
compensation awards
B
Balance, trial, year end reporting, 9.1.1
Benefit plan
defined (pension), 11.3.2a, 11.4.2a, 11.5.3
maintenance of upon termination, Ontario,
20.9.5
Saskatchewan requirements, VI.5
Benefits, taxable, Table 4.3
automobiles, 4.4
awards, 4.14
INDEX
board and lodging, 4.5
bursaries, 4.40
cell phones, 4.6
child care expenses, 4.7
club memberships, 4.8
commission discounts, 4.21
computer purchase programs, 4.9
counselling services, 4.10
critical illness insurance/AD&D insurance
plans, 4.10A
disability-related employment benefits,
4.11
employer’s EI premium reduction, 4.12
frequent flyer (loyalty) programs, 4.13
gifts, 4.14
GST/HST and, 4.2
health services plans, private, 4.24
holiday trips, 4.16
housing, 4.17
income maintenance plans, 4.18
internet service, 4.20
life insurance, group term, 4.15
loans, 4.19
medical expenses, 4.20A
membership fees, professional, 4.26
merchandise or commission discounts, 4.21
moving expenses, 4.22
parking fees, 4.23
prizes, 4.25
provincial health insurance plans, 4.27
purchased assets, 4.28
QST and, 4.3
Registered Retirement Savings Plans, 4.29
rent-free or low-rent housing, 4.5, 4.17
security options, 4.30
sickness/accident insurance plans, 4.31, 4.42
social events, 4.32
spousal travel, 4.33
subsidized meals, 4.34
subsidized school services, 4.35
tax-free savings accounts, 4.36
transportation
passes, 4.37
to the job, 4.38
travel assistance benefits, 4.39
travel in a prescribed zone, 4.39
tuition fees, scholarships and bursaries,
4.40
uniforms and special clothing, 4.41
wage-loss replacement plans, 4.42
Bereavement leave
Alberta, 15.5.3
B.C., 15.6.3
Manitoba, 15.7.3
Nova Scotia, 15.11.3
IN-3
Nunavut, 15.11A.3
Ontario, 15.12.3
P.E.I., 15.13.3
Quebec, 15.14.7
Bereavement travel, 4.39
Board and lodging, as a taxable benefit, 4.5
Bonds, Canada/Quebec Savings, 12.1
Bonuses: see also Gifts; Prizes; Awards
as earnings, 1.2
Borrowed funds: see Loans
British Columbia
garnishments, 10.3
health care, 13.2
leaves, 15.6
overtime, 14.4.2
terminations, 20.3
vacations, 21.3
Bursaries, 4.40
Business changes, reporting to WCB: see
Workers’ compensation business change
reporting
Business Number, III.6
Payroll Account Information (RC1B),
Exhibit III.7
Request for a (RC1), Exhibit III.6
Request to Close Business Number
Program Accounts (RC145), Exhibit
III.8
Business Payrolls Survey, 23.1, Exhibit 23.1,
Exhibit 23.2
Business travel: see Allowances; Automobile;
Travel; Travelling allowances
Businesses sold or transferred, VI.4
C
Calculation of the Employer Contribution to the
Financing of the Commission des Normes du
Travail, Exhibit VI.2
Calculation of EI/QPIP premiums, 6.4, 6.13
employer contributions, 6.4.1, 6.13.6
overpayments, 6.4.2, Exhibit 6.3, 6.13.8
premium refunds, 6.13.8
recovering premiums, 6.4.3, 6.13.9
Canada Labour Code
employees governed by, p. VI-2
exclusions, VI.1
(CPM 2015 – Rel. 5)
IN-4
minimum age and, 16.1
minimum wage and, Table 17.1
on hours of work, 14.2, Exhibit 14.1
averaging hours, 14.2.4
compressed work week, 14.2.5
maximum and minimum, 14.2.1
overtime, 14.2.2
rest periods, 14.2.6
statutory holidays, 14.2.3
on leaves, 15.4
bereavement, 15.4.3
compassionate care, 15.4.6
critically ill child, 15.4.10
death/disappearance of a child, 15.4.9
maternity, 15.4.1
parental, 15.4.2
reservists, 15.4.8
sickness, 15.4.4
voting, 15.4.5
wedding, 15.4.3
work-related illness and injury, 15.4.7
on pay statements, 18.1
on severance pay, 20.1.4
on statutory holidays, 14.2.3, 19.1
on terminations, 20.1
on vacations, 21.1
Canada Pension Plan
barbers and hairdressers, 5.3.1
contributions
calculating, 5.2
CRA rulings on, 5.1.7
earnings paid to emergency
volunteers, 5.3.2
employee, 5.1, 5.2
employer, 5.2.1
employment agency workers, 5.3.3
employment changes and transfers,
5.2.4
employment outside Canada and,
3.2.1a
foreign agricultural workers, 5.3.4
Indian employees, 5.3.5
non-residents, 5.3.6
optional coverage and, 5.1.6
overpayments of, 5.2.5
penalties related to, 5.8
prorating of, 5.2.2
rates of, Table 5.1, Table 5.2, Table 5.3
records of, 5.7
recovery of, 5.2.6
remitting of, 5.5, 7.5
remote/special work sites and, 5.3.7
reporting of, 5.6, 9.3, 9.4
social security agreements and, 5.1.5
taxi drivers, 5.3.8
workers’ compensation payments
and, 5.3.9, 22.13
(CPM 2015 – Rel. 5)
coverage, 3.2.1a, 5.1.1, 5.1.2
optional, 5.1.6
CRA rulings, 5.1.7
earnings paid to emergency volunteers,
5.3.2
employment agency workers and, 5.3.3
employment changes and transfers, 5.2.4
excepted earnings, 5.1.4
excepted employment, 5.1.2
Indian employees and, 5.3.5
non-residents and, 5.3.6
optional coverage, 5.1.6
overpayment of contributions, 5.2.5
penalties under, 5.8
pensionable earnings, 5.1.3, Table 5.4
exceptions, 5.1.4, Table 5.4
pensionable employment, 5.1.1
exceptions, 5.1.2
prorating maximum contribution, 5.2.2
record keeping, 5.7
recovering contributions under, 5.2.6
remitting contributions, 5.5, 7.5
reporting contributions, 5.6, 9.3, 9.4
social insurance numbers and, 5.4
taxi drivers, 5.3.8
workers’ compensation payments and,
5.3.9, 22.13
Canada Revenue Agency
Business Number, III.6
EI records and, 6.10
garnishments, 10.1.3
penalties, 7.8, 9.2.6
records retention requirements, 7.7
remitting, 7.5
reporting, 7.6
rulings, III.1, 5.1.7
source deduction remittance schedule,
Table 7.1
tax forms, 7.2, 7.2.1, 7.2.2, 7.2.3, 7.2.4,
7.2.5, 9.2, 9.3, 9.4, 9.5, 9.6, Exhibit 7.1,
Exhibits 7.1A-7.1Y, Exhibit 7.2, Exhibit
7.3, Exhibit 7.4, Exhibit 7.5, Exhibit 7.6,
Exhibit 7.7, Exhibit 7.8, Exhibit 7.9,
Exhibit 9.4, Exhibit 11.1, Exhibit 11.2
Canada Savings Bonds, 12.1
Car allowance, 2.1
Cell phones, 4.6
Certificate of Coverage under the Canada
Pension Plan Pursuant to Article V of the
Agreement on Social Security Between
Canada and the United States (CPT56),
3.2.1a, Exhibit 3.2
Change of name: see Name change, reporting of
Charitable donations, 12.7
Child care expenses, 4.7
INDEX
Child care leave: see Adoption/child care leave;
Critically ill child leave; Death/disappearance
of child leave; Family responsibility leave;
Maternity leave; Parental/paternity leave
Citizenship ceremony leave
Manitoba, 15.7.9
Clergy Residence Deduction (T1223), 4.17,
Exhibit 4.1
Clothing allowance, 2.2
Club memberships, 4.8
Collective agreements
labour standards and, p. VI-2
pay adjustments, 1.13.1
substitute statutory holidays per
Canada Labour Code, 19.1.4
Manitoba, 19.4.4
Nova Scotia, 19.8.4
Nunavut, 19.9.4
Quebec, 19.12.6
Combination pension plan, 11.3.2c
Commission earnings, 1.3
calculating income tax, 7.4.2
irregularly paid, 6.4.4c
Commissioned employees, expenses statement
for, 7.2.2, Exhibit 7.2
Compassionate care benefits
family-related leaves: general information, 15.1
Compassionate care leave
Alberta, 15.5.6
British Columbia, 15.6.5
Manitoba, 15.7.5
Nunavut, 15.11A.5
Prince Edward Island, 15.13.7
Yukon, 15.16.6
Compressed work week
Alberta, 14.3.5
B.C., 14.4.5
Manitoba, 14.5.5
Nova Scotia, 14.9.5
Nunavut, 14.9A.5
Ontario, 14.10.5
P.E.I., 14.11.5
IN-5
Quebec, 14.12.5
Computer purchase programs, 4.9
Computerized income tax calculations
federal, 7.3.4
Quebec, 8.3.3
Consolidated Omnibus Budget Reconciliation
Act (health insurance) (US), 3A.7.3
Construction industry
holidays for Quebec employees in, 19.11.8
Contribution limits, RPP, 11.4.1
Contributions to C/QPP
by employee, 5.2
by employer, 5.2.1
overpayments, 5.2.5
phased retirement agreements, 5.2.3
prorating, 5.2.2
recovery of, 5.2.6
remittance, 5.5, 7.5, 8.5
reporting of, 5.6
Contributions to EI/QPIP
by employee, 6.4, 6.13.5
by employer, 6.4.1, 6.13.6
overpayment of, 6.4.2, 6.13.8, Exhibit 6.3
recovery of, 6.4.3, 6.13.9
refunds of, 6.13.8
remittance of, 6.9, 6.13.7
reporting of, 6.9, 6.13.7
Counselling services, 4.10
Court leave
P.E.I., 15.13.9
Court orders: see Garnishment orders;
Garnishment procedures
CO-1029.8.33.13-T (Tax Credit for the
Reporting of Tips), Exhibit 1.5
CPP: see Canada Pension Plan
CPT1 (Request for a Ruling as to the Status of a
Worker under the Canada Pension Plan and/or
the Employment Insurance Act), Exhibit III.2
CPT8 (Application and Undertaking to Cover
Employment Outside Canada under the
Canada Pension Plan), 3.2.1a, Exhibit 3.1
CPT30 (Election to Stop Contributing to the
Canada Pension Plan, or Revocation of a
Prior Election), Exhibit 5.1
CPT56 (Certificate of Coverage under the
Canada Pension Plan Pursuant to Article V of the
Agreement on Social Security Between Canada
and the United States), 3.2.1a, Exhibit 3.2
CPT100 (Appeal of a Ruling Under the Canada
Pension Plan and/or Employment Insurance
Act), Exhibit 6.4
CPT101 (Appeal of an Assessment Under the
Canada Pension Plan and/or Employment
Insurance Act), Exhibit 6.6
(CPM 2015 – Rel. 3)
IN-6
CRA: see Canada Revenue Agency
Credit union, 12.2
Critical illness insurance/AD&D insurance
plans, 4.10A
Critically ill child, leave for
Manitoba, 15.7.11
Ontario, 15.12.10
Yukon, 15.16.9
D
Death/disappearance of a child
leave for, 15.4.9, 15.7.10, 15.8.10, 15.9.9,
15.11.11, 15.12.11, 15.15.9, 15.16.8
Death benefits
exceptions, 1.4.1
as taxable earnings, 1.4, 8.4.3
Declaration of Conditions of Employment
(T2200), 2.1, 7.2.6, Exhibit 7.8
Declaration of Exemption — Employment at a
Special Work Site (TD4), 4.5.2, 7.2.5, 7.4.11,
Exhibit 7.5
Deductions for federal income tax, Chapters 5–7
penalties re source deduction remittances, 7.8
source deduction remittance schedule,
Table 7.1
Deductions for Quebec income tax, Chapters 5, 6, 8
amounts subject to deduction, 8.1.3
penalties re source deduction remittances,
8.8
source deduction remittance schedule, 8.5
tax credits and deductions, Table 8.3
Deductions, non-statutory, Chapters 11–12
Canada Savings Bonds, 12.1
charitable donations, 12.7
credit union, 12.2
loans, 12.5
meal tickets, 12.9
miscellaneous non-statutory deductions, 12.8
pensions: see Chapter 11
share purchase plans, 12.6
union assessments, 12.4
union dues, 12.3
Deductions, statutory, Chapters 5–10
see entries for Canada Pension Plan;
Employment insurance; Garnishments;
Income tax, federal; Quebec Pension Plan;
Quebec provincial income tax; Year end
reporting
employer/employee relationship and, III.1
order of, III.2
Deductions, withholding of at source and
reporting, for workers’ compensation awards
federal, 22.13.1
(CPM 2015 – Rel. 3)
Quebec provincial, 22.13.2
Deferred profit-sharing plans,
as taxable benefit, 1.9.1
contribution limits, 11.4.3, Table 11.4
pension adjustment, 11.5.4
pension adjustment reversals for, 11.5.11
Defined benefit plan
employer-sponsored, 11.3.2a
pension adjustments re, 11.5.3
tax-assisted, 11.4.2a
Delayed retirement benefits, 11.1.3
Determination of Exemption of an Indian’s
Employment Income (TD1-IN), Exhibit 7.3
Director’s fees, 1.5
paying fees only, 1.5.1
paying fees and salary/wages, 1.5.2
Disability-related employment benefits, 4.11
DPSP: see Deferred profit-sharing plans
Draws, 1.3
E
Early retirement benefits, 11.1.2
Earnings
advances, 1.1
assessable, for workers’ compensation: see
Workers’ compensation employer
assessment
bonuses and incentives, 1.2
commissions and draws, 1.3
death benefits, 1.4
director’s fees, 1.5
emergency volunteers, 1.6
gratuities and tips, 1.7
insurable, 6.3, Table 6.1, Table 6.5, Table 6.7
overtime pay, 1.8
profit-sharing plans, 1.9
qualifying retroactive lump sum payments,
1.10
regular pay, 1.11
retirement compensation arrangements, 1.12
retroactive earnings, 1.13
salary deferral arrangements, 1.14
severance pay, 1.15
shift pay, 1.16
sick pay, 1.17
statutory holiday pay, 1.18
vacation pay, 1.19
wages in lieu of notice, 1.20
Education allowance, 2.3
Education levy, post-secondary (Manitoba),
Table 13.3
Election by Fishers to Have Income Tax
Deducted at Source (TP-1015.N-V), 8.2.6,
Exhibit 8.9
INDEX
Election to Stop Contributing to the Canada
Pension Plan, or Revocation of a Prior
Election (CPT30), Exhibit 5.1
Electronic Federal Tax Payment System (US),
3A.4.3
Electronic filing, 9.2.2
Emergency leave
Ontario, 15.12.4
Emergency volunteers’ remuneration and
deductions, 1.6
exceptions, 1.6.1
Employee benefit assessment: see also Benefits,
taxable
GST/HST, 4.2.2
QST, 4.3.2
Employee earnings: see Earnings
Employee expenses: see Allowances;
Automobile
Employee’s Withholding Allowance Certificate
(W-4) (US), 3A.1.5, Exhibit 3A.2
Employees
commissioned, expenses statement for
(TD1X), 7.2.2, 7.4.2, Exhibit 7.2
covered by Canada Labour Code, p. VI-2
defined, III.1, Exhibit III.2
eligible for QPP, 5.1
part-time
defined benefit plan and, 11.5.3
profit-sharing plans of, 1.9.2
Employees excluded from statutory holiday
entitlement
Alberta, 19.2.5
B.C., 19.3.5
Manitoba, 19.4.5
Nova Scotia, 19.8.5
Nunavut, 19.9.5
Ontario, 19.10.5
P.E.I., 19.11.5
Quebec, 19.12.4, 19.12.8
under Canada Labour Code, 19.1.5
Employer
automobile leased by, 4.4.1b
automobile owned by, 4.4.1a
new, III.7, 7.5.3, 8.5.3
pension plans
multi-employer, 11.5.5
sponsored by, 11.3
remittance of
GST, 4.2.3
QST, 4.3.3
Employer Annual Return (Alberta), 22.1.3,
Exhibit 22.3, 22.3-1
IN-7
Employer assessments, workers’ compensation:
see Workers’ compensation employer
assessment, employer statements
Employer/employee relationship, III.1
CPT1 (Request for a Ruling as to the
Status of a Worker under the Canada
Pension Plan and/or the Employment
Insurance Act), Exhibit III.2
Employer health tax, Ontario, 13.8, 13.8.2
Associated Employers Exemption
Allocation, Exhibit 13.10
contribution rates, Table 13.5
exemptions, 13.8.2e
How to complete your Employer Health
Tax (EHT) Return, Exhibit 13.9
records, 13.8.2d
remittances and returns, 13.8.2c
remuneration excluded, 13.8.2b
remuneration included, 13.8.2a
Employer Identification Numbers (US), 3A.1.1
Employer Payroll and Contract Labour Report
(B.C.), 22.2.3, Exhibit 22.4
Employer Payroll Report (New Brunswick),
22.4.3, Exhibit 22.6
Employer Year-end Update (Nova Scotia),
22.7.3, Exhibit 22.9
Employer’s EI/QPIP premium reduction, 4.12, 6.5
Employer’s Payroll Return & Contract Labour
Report (Yukon Territory), 22.12.3, Exhibit
22.14
Employer’s Payroll Statement (Newfoundland
and Labrador), 22.5.3, Exhibit 22.7
Employer’s Payroll Statement for 2014 and
Estimate for 2015 (Northwest Territories and
Nunavut), 22.6.3, Exhibit 22.8
Employer’s Payroll Statement (Saskatchewan),
22.11.3, Exhibit 22.13
Employer Registration Form (P.E.I.), 22.9.3,
Exhibit 22.11
Employer’s Statement of Tips and Tippable
Sales (TP-1086.R.1), 1.7.4, Exhibit 1.2
Employment, minimum age for: see Minimum
age for employment
Employment, Record of: see Record of
Employment
Employment agency workers
and C/QPP contributions, 5.3.3
and income tax deductions, 7.4.5, 8.4.5
Employment changes, effect on C/QPP
contributions, 5.2.4
Employment insurance: see also Quebec
Parental Insurance Plan, 6.13
contributions, 6.4
CPT100 (Appeal of a Ruling Under the
Canada Pension Plan and/or
Employment Insurance Act), Exhibit 6.4
CPT101 (Appeal of an Assessment Under
the Canada Pension Plan and/or
(CPM 2015 – Rel. 3)
IN-8
employer contribution, 6.4.1
employer rate reductions, Table 6.4
employment outside Canada and, 3.2.2
excluded earnings, 6.3.1
family-related leaves and, 15.1
insurable earnings, 6.3, Table 6.5
insurable employment, 6.2
interruption of earnings, 6.8.1
irregularly paid commissions, 6.4.4c
maximum insurable earnings, Table 6.1
overpayments, 6.4.2, Exhibit 6.3
PD24 (Statement of Overpayment and
Application for Refund), Exhibit 6.3
penalties, 6.11
premium reduction, 4.12, 6.5, Exhibit 6.7,
Table 6.4
premiums, 6.4, 6.4.3, 6.5, Table 6.2, Table
6.3
recovering, 6.4.3
Record of Employment and, 6.8, 6.8.5,
Exhibit 6.1
record keeping, 6.10
remittance, 6.9
reporting, 6.1, 6.9
Request for Payroll Information, 6.8.6,
Exhibit 6.2
social insurance number for, 6.7
special cases, 6.4.4
special circumstances, 6.8.4
supplemental unemployment benefit plans, 6.6
temporary layoff, 6.4.4a
unjust dismissal, 6.4.4b
Employment outside Canada
CPT8 (Application and Undertaking to
Cover Employment Outside Canada
under the Canada Pension Plan), 3.2.1a,
Exhibit 3.1
CPT56 (Certificate of Coverage under the
Canada Pension Plan Pursuant to Article
V of the Agreement on Social Security
Between Canada and the United States),
3.2.1a, Exhibit 3.2
health-related levies and deductions and,
3.2.4b
income tax, 3.2.3
Overseas Employment Tax Credit, 3.4.1,
Exhibit 3.3
resident versus non-resident, 3.1
criteria, 3.1.1
notifying Canada Revenue Agency,
3.1.2
statutory deductions and, 3.2
C/QPP, 3.2.1
EI, 3.2.2a
income tax, 3.2.3
QPIP, 3.2.2b
T626 (Overseas Employment Tax Credit),
3.4.1, Exhibit 3.3
(CPM 2015 – Rel. 3)
tax credits, 3.4
foreign credits and payments, 3.4.2
Overseas Employment Tax Credit,
3.4.1, Exhibit 3.3
Quebec foreign employment
deduction, 3.4.3
United States payroll requirements, 3A
workers’ compensation and, 3.2.4a
year end reporting and, 3.3
T4s, 3.3.1
RL-1s, 3.3.2
Employment standards: see Labour standards
Employment taxes (US), 3A.3, 3A.4, 3A.5, 3A.6
Adjusted Employer’s Quarterly Federal
Tax Return or Claim for Refund, 3A.5.1,
Exhibit 3A.6
Advance Earned Income Credit, 3A.3.4
Application for Employer Identification
Number (SS-4), 3A.1.1, Exhibit 3A.1
Electronic Federal Tax Payment System,
3A.4.3
Employee’s Withholding Allowance
Certificate (W-4), 3A.1.5, Exhibit 3A.2
Employer’s Annual Federal
Unemployment (FUTA) Tax Return
(940), 3A.5.2, Exhibit 3A.5
Employer’s Quarterly Federal Tax Return
(941), 3A.5.1, Exhibit 3A.3
Federal Income Tax Withholding, 3A.3.1,
3A.4.1, 3A.5.1
Federal Insurance Contributions Act,
3A.3.2, 3A.4.1, 3A.5.1
Federal Tax Deposit (FTD) Coupon
(8109), 3A.4.2
Federal Unemployment Tax Act, 3A.3.3,
3A.4.2, 3A.5.2
forms, 3A.1.1, 3A.1.5, 3A.4.2, 3A.5.1,
3A.5.2, 3A.5.3, 3A.5.4, Exhibit 3A.1,
Exhibit 3A.2, Exhibit 3A.3, Exhibit
3A.4, Exhibit 3A.5, Exhibit 3A.6,
Exhibit 3A.7
information returns and, 3A.5
non-payroll payments, 3A.5.4
penalties and, 3A.6
remitting, 3A.4.1, 3A.4.2, 3A.4.3
Report of Tax Liability for Semiweekly
Schedule Depositors (941, Schedule B),
3A.5.1, Exhibit 3A.4
special payments and, 3A.3.5
SS-4 (Application for Employer Identification
Number), 3A.1.1, Exhibit 3A.1
state taxes, 3A.8
W-2 (Wage and Tax Statement), 3A.5.3,
Exhibit 3A.7
W-4 (Employee’s Withholding Allowance
Certificate), 3A.1.5, Exhibit 3A.2
Wage and Tax Statement (W-2), 3A.5.3,
Exhibit 3A.7
EPSP (Employees’ profit-sharing plans), 1.9.2
INDEX
IN-9
Equal Pay Act (US), 3A.2.10
Estate payments, 1.4
Excise Tax Act, 4.2, 4.2.1
Execution Order (Nova Scotia), Exhibit 10.15
Exemption Declaration — Special Work Site
(TD4), 4.5.2, 7.2.5, 7.4.11, Exhibit 7.5
Expatriate payrolls: see Employment Outside
Canada
Expatriates
resident versus non-resident, 3.1
Expenses: see Allowances; Automobile
Expenses for Payroll Tax Deductions, Statement
of Commission Income and (TD1X), 7.2.2,
Exhibit 7.2
F
Fair Labor Standards Act (US)
child labour, 3A.2.4
enforcement and remedies, 3A.2.9
Equal Pay Act, 3A.2.10
exemptions, 3A.2.2, 3A.2.3
minimum wage, 3A.2.5
overtime, 3A.2.7
records and reports, 3A.2.8
scope and coverage, 3A.2.1
working time, 3A.2.6
Family and Medical Leave Act (US), 3A.7.2
Family caregiver leave (Ontario), 15.12.9
Family medical leave (Ontario), 15.12.6
Family responsibility leave
Manitoba, 15.7.6
Quebec, 15.14.6
Family support orders: see Maintenance
orders/payments (garnishments)
Federal employees covered by Canada Labour
Code, p. VI-2
Federal income tax: see Income tax, federal
Federal Income Tax Withholding (US), 3A.3.1,
3A.4.1, 3A.5.1
Federal Insurance Contributions Act (US),
3A.3.2, 3A.4.1, 3A.5.1
Federal Unemployment Tax Act (US), 3A.3.3,
3A.4.2, 3A.5.2
Fees, Commissions or Other Amounts Paid to
Non-residents for Services Rendered in
Canada (T4A-NR Summary): see T4A-NR
Summary
Fisher’s Election to Have Tax Deducted at
Source (TD3F), 7.2.4, Exhibit 7.4
Foreign employment
federal requirements, 3.1
Quebec requirements, 3.2, 8.4.6
Foreign pension plans and PAs, 11.5.6
Forms and guidebooks, for year end tax
reporting, 9.1.2
correcting and replacing, 9.2.4
electronic filing, 9.2.2
Frequent flyer (loyalty) programs, 4.13
G
Garnishee Summons
Alberta, Exhibit 10.2
Northwest Territories, Exhibit 10.14
Garnishee’s Statement
Manitoba, Exhibit 10.9
Ontario, Exhibit 10.17
P.E.I., Exhibit 10.21
Garnishing Order (British Columbia), Exhibit
10.4
Garnishment orders
federal employees and, 10.1
forms, Exhibit 10.1, Exhibit 10.2, Exhibit
10.3, Exhibit 10.4, Exhibit 10.5, Exhibit
10.6, Exhibit 10.7, Exhibit 10.8, Exhibit
10.9, Exhibit 10.10, Exhibit 10.11,
Exhibit 10.12, Exhibit 10.13, Exhibit
10.14, Exhibit 10.15, Exhibit 10.16,
10.19, Exhibit 10.20, Exhibit 10.21,
10.24, Exhibit 10.25, Exhibit 10.26
maintenance orders/payments: see
Maintenance orders/payments
(garnishments)
multiple orders: see Multiple orders
(garnishments)
support orders/payments: see Maintenance
orders/payments (garnishments)
US requirements, 3A.7.1
wage assignments: see Wage assignments
Garnishment procedures
Alberta, 10.2
B.C., 10.3
by Canada Revenue Agency, 10.1.3
federal, 10.1
Manitoba, 10.4
New Brunswick, 10.5
Newfoundland and Labrador, 10.6
Northwest Territories, 10.7
Nova Scotia, 10.8
Nunavut, 10.8A
Ontario, 10.9
P.E.I., 10.10
Quebec, 10.11
Saskatchewan, 10.12
Yukon Territory, 10.13
General Employment Conditions (TP-64.3-V),
8.2.5, Exhibit 8.8
(CPM 2014 – Rel. 10)
IN-10
Gifts: see also Awards; Bonuses
as taxable benefit, 4.14
Goods and services tax/harmonized sales tax —
general information, 4.2
employee benefit assessment, 4.2.2
employer remittance, 4.2.3
input tax credits, 4.2.1
Goods and services tax/harmonized sales tax on
benefits
automobiles, 4.4.8
awards, 4.14.3
board/lodging, 4.5.3
bursaries, 4.40.3
cell phones, 4.6.3
child care expenses, 4.7.3
club memberships, 4.8.3
computer purchase programs, 4.9.3
counselling services, 4.10.3
plans, 4.10A.3
4.11.3
employer’s EI premium reduction, 4.12.3
frequent flyer (loyalty) programs, 4.13.3
gifts, 4.14.3
group term life insurance, 4.15.3
GST/HST, 4.2
health services plans, private, 4.21.3
holiday trips, 4.16.3
housing, 4.17.3
internet service, 4.20.3
life insurance, group term, 4.15.3
loans, 4.19.6
medical expenses, 4.20A.3
merchandise/commission discounts, 4.21.3
moving expenses, 4.22.3
parking fees, 4.23.3
prizes, 4.25.3
professional membership fees, 4.26.3
provincial health insurance plans, 4.27.3
purchased assets, 4.28.3
Registered Retirement Savings Plans,
4.29.3
rent-free or low-rent housing, 4.17.3
scholarships, 4.40.3
security options, 4.30.4
social events, 4.32.3
spousal travel, 4.33.3
subsidized meals, 4.34.3
subsidized school services, 4.35.3
tax-free savings accounts, 4.36.3
transportation passes, 4.37.3
travel assistance benefits, 4.39.3
travel in a prescribed zone, 4.39.3
tuition fees, 4.40.3
uniforms, 4.41.3
wage-loss replacement plans, 4.42.3
Government-sponsored retirement arrangements
and PAs, 11.5.8
(CPM 2014 – Rel. 10)
Gratuities and tips, 1.7
controlled, 1.7.2
direct, 1.7.1
Quebec, 1.7.3
Group Overtime Agreement (Alberta), Exhibit
14.3
GST: see Goods and Services Tax entries
H
Health and Post Secondary Education Tax Levy,
Manitoba, 13.3, 13.3.2
contribution rate, Table 13.3
exemptions, 13.3.2e
Health and Education Tax Levy Annual
Report and Schedule for Associated
Corporations/Corporate Partnerships,
Exhibit 13.7
Payroll Tax — Return for Annual
Remuneration Between $1,250,000 and
$2,500,000, Exhibit 13.6
Payroll Tax — Return for Annual Remuneration
Exceeding $2,500,000, Exhibit 13.5
records, 13.3.2d
Health and Post-secondary Education Tax,
exemptions, 13.5.2e
Health and Post-secondary Education Tax
Return, Exhibit 13.8
records, 13.5.2d
Health insurance (US), 3A.7.3
Health, provincial and territorial plans
Alberta, 13.1
B.C., 13.2
Manitoba, 13.3
New Brunswick, 13.4
Nova Scotia, 13.7
Nunavut, 13.6
Ontario, 13.8
P.E.I., 13.9
Quebec, 13.10
Saskatchewan, 13.11
Health care premiums
B.C., Table 13.2
employment outside Canada and, 3.2.4b
Health-related payroll taxes
employment outside Canada and, 3.2.4b
INDEX
Manitoba, 13.3, 13.3.2
Newfoundland and Labrador, 13.5, 13.5.2
Ontario, 13.8, 13.8.2
Quebec, 13.10, 13.10.2
Health Services Fund, Quebec, 13.10.2
exemptions, 13.10.2e
records, 13.10.2d
Health Services Insurance Plan, Manitoba, 13.3,
13.3.1
Health and Education Tax Levy Annual
Report and Schedule for Associated
Corporations/Corporate Partnerships,
Exhibit 13.7
Payroll Tax — Return for Annual
Remuneration Between $1,250,000 and
$2,500,000, Exhibit 13.6
Payroll Tax — Return for Annual Remuneration
Exceeding $2,500,000, Exhibit 13.5
Health services plans, as taxable benefit
private, 4.24
provincial, 4.27
Hiring, new (US), 3A.1.6
Hirings and Automated Earnings Reporting
System, Report on, 23.2
Holiday, national (Quebec), 19.11.4
Holiday trips, 4.16
Holidays, general: see General holidays
Holidays, statutory: see Statutory holidays entries
Home purchase loans, 4.19.2
Home relocation loans, 4.19.3
Hospital and medical plans: see Health,
provincial and territorial plans
Hours of work: see also Overtime/statutory
holiday calculation
Canada Labour Code on, 14.2
minimum and maximum
Alberta, 14.3.1
B.C., 14.4.1
Manitoba, 14.5.1
Nova Scotia, 14.9.1
Nunavut, 14.9A.1
Ontario, 14.10.1, Exhibit 14.4
P.E.I., 14.11.1
Quebec, 14.12.1
Saskatchewan, 14.13.1, 14.13.8
US, 3A.2.6, 3A.8.4
Hours of Work/Averaging Hours (Ontario),
Exhibit 14.4
Housing, 4.17
Hybrid pension plan, 11.3.2c
IN-11
I
Illness/injury leaves
Quebec, 15.14.5
Incentives
Income maintenance plans, 4.18
Income tax, federal and provincial/territorial
advances and, 1.1
allowances: see Chapter 2
awards and, 7.4.1
benefits and: see Chapter 4
bonuses and, 1.2, 7.4.1
calculations, 7.3
computerized, 7.3.4
manual, 7.3.1, 7.3.2
Payroll Deductions Online
Calculator, 7.3.3
commissions and, 1.3, 7.4.2
death benefits and, 1.4, 7.4.3
Declaration of Exemption — Employment
at a Special Work Site (TD4), 4.5.2,
7.2.5, Exhibit 7.5
deductions for, 7.1
Determination of Exemption of an Indian’s
Employment Income (TD1-IN), 7.2.3,
Exhibit 7.3
director’s fees and, 1.5, 7.4.4
emergency volunteers, earnings paid to, 1.6
employment agencies and, 7.4.5
employment outside Canada and, 3.2.3,
7.4.6
Fisher’s Election to Have Tax Deducted at
Source (TD3F), 7.2.4, Exhibit 7.4
foreign tax credit, 3.4.2
forms, 7.2, 9.2, 9.3, 9.4, 9.5, 9.6, Exhibit
7.1, Exhibits 7.1A–Y, Exhibit 7.2,
Exhibit 11.1, Exhibit 11.2
gratuities and tips, 1.7
incentives and, 1.2, 7.4.1
Indians, 7.4.7, Exhibit 7.3
interest rates and loans, Table 7.4
lump sum tax rates, 7.4.8, Table 7.7
non-residents and, 3.1, 7.4.9
Overseas Employment Tax Credit, 3.4.1,
Exhibit 3.3
overtime pay and, 1.8
payments subject to, 7.1.3
exceptions, 7.1.4
(CPM 2014 – Rel. 10)
IN-12
penalties re, 7.8
appealing, 7.8.1
personal tax credits, 7.2.1, Table 7.3, Table
7.3A
Personal Tax Credits Return (TD1), 7.2.1,
Exhibit 7.1
Alberta (TD1AB), 7.2.1, Table 7.3A,
Exhibit 7.1B
British Columbia (TD1BC), 7.2.1,
Table 7.3A, Exhibit 7.1D
Manitoba (TD1MB), 7.2.1, Table
7.3A, Exhibit 7.1F
New Brunswick (TD1NB), 7.2.1,
Table 7.3A, Exhibit 7.1H
Newfoundland and Labrador
(TD1NL), 7.2.1, Table 7.3A,
Exhibit 7.1J
Northwest Territories (TD1NT),
7.2.1, Table 7.3A, Exhibit 7.1T
Nova Scotia (TD1NS), 7.2.1, Table
7.3A, Exhibit 7.1L
Nunavut (TD1NU), 7.2.1, Table
7.3A, Exhibit 7.1V
Ontario (TD1ON), 7.2.1, Table 7.3A,
Exhibit 7.1N
Prince Edward Island (TD1PE),
7.2.1, Table 7.3A, Exhibit 7.1P
Saskatchewan (TD1SK), 7.2.1, Table
7.3A, Exhibit 7.1R
Yukon (TD1YT), 7.2.1, Table 7.3A,
Exhibit 7.1X
Worksheet for the, 7.2.1, Table 7.3,
Exhibit 7.1A
Alberta (TD1AB-WS), 7.2.1, Table
7.3A, Exhibit 7.1C
British Columbia (TD1BC-WS),
7.2.1, Table 7.3A, Exhibit 7.1E
Manitoba (TD1MB-WS), 7.2.1, Table
7.3A, Exhibit 7.1G
New Brunswick (TD1NB-WS), 7.2.1,
Table 7.3A, Exhibit 7.1I
(TD1NL-WS), 7.2.1, Table 7.3A,
Exhibit 7.1K
Northwest Territories (TD1NT-WS),
7.2.1, Table 7.3A, Exhibit 7.1U
Nova Scotia (TD1NS-WS), 7.2.1,
Table 7.3A, Exhibit 7.1M
Nunavut (TD1NU-WS), 7.2.1, Table
7.3A, Exhibit 7.1W
Ontario (TD1ON-WS), 7.2.1, Table
7.3A, Exhibit 7.1O
Prince Edward Island (TD1PE-WS),
7.2.1, Table 7.3A, Exhibit 7.1Q
Saskatchewan (TD1SK-WS), 7.2.1,
Table 7.3A, Exhibit 7.1S
Yukon (TD1YT-WS), 7.2.1, Table
7.3A, Exhibit 7.1Y
(CPM 2014 – Rel. 10)
persons subject to, 7.1.1
exceptions, 7.1.2
profit-sharing plans and, 1.9
provincial/territorial tax rates, Table 7.6
provincial surtaxes, Table 7.6
qualifying retroactive lump sum payments
and, 1.10
record keeping, 7.7
regular earnings and, 1.11
remitting, 7.5
changing frequency, 7.5.2
first remittances, 7.5.3
guidelines and procedures, 7.5.1
schedule, Table 7.1
stopping, 7.5.4
remote work sites and, 7.4.11
reporting, 7.6, 9.1, 9.2, 9.3, 9.4, 9.5, 9.6
residency and, 3.1
retirement compensation arrangements
and, 1.12
retroactive earnings and, 1.13, 7.4.10
salary deferral arrangements and, 1.14
severance pay and, 1.15
shift pay and, 1.16
sick pay and, 1.17
statutory holiday pay and, 1.18
special work sites and, 7.4.11
Statement of Account for Current Source
Deductions (PD7A, PD7A(TM)), 7.5,
Statement of Commission Income and
Expenses for Payroll Tax Deductions
(TD1X), 7.2.2, Exhibit 7.2
surtaxes, Table 7.6
tax rates, Table 7.5, Table 7.6, Table 7.7
vacation pay and, 1.19
wages in lieu of notice and, 1.20
Income tax, Quebec provincial: see Quebec
provincial income tax
Income tax, US, 3A.3, 3A.4, 3A.5, 3A.6, 3A.8.1
Indians
and income tax deductions, 7.2.3, 7.4.7,
8.4.7, Exhibit 7.3
Individual Overtime Agreement (Alberta),
Exhibit 14.2
Injury, work-related: see Workers’ compensation
accident reporting
Input tax credits, GST, 4.2.1
Input tax refunds, QST, 4.3.1
Instalment Orders and Garnishee Orders
(Newfoundland and Labrador), Exhibit 10.13
Insurable earnings for EI/QPIP, 6.3, 6.13.3
current amounts, Table 6.1, 6.13.13
defined, 6.3, 6.13.3
exclusions from, 6.3.1, 6.13.4
INDEX
IN-13
included/excluded categories of, Table 6.5,
Table 6.7
Insurable employment, 6.2, 6.13.1
exceptions, 6.2.1, 6.13.2
Insurance
group term life, as taxable benefit, 4.15
health: see Health, provincial and
territorial plans
Insurance, employment: see Employment
insurance
Interest rates on loans, prescribed, Table 7.4,
Table 8.4
Internal Revenue Service (US), 3A.6
Internet service, 4.20
Interruption of earnings, 6.8.1, 6.13.10
Irregularly paid commissions, 6.4.4c
J
Jury duty, 15.3
K
Kilometres travelled by automobile, 2.1, 4.4.3,
4.4.6
L
Labour standards, Chapters 14–21
see entries under Hours of work; Leaves;
Minimum age for employment; Minimum
wage, provincial/territorial; Pay statements;
Statutory holidays; Terminations; Vacations
Calculation of the Employer Contribution
to the Financing of the Commission des
Normes du Travail, Exhibit VI.2
exclusions from, VI.1
psychological harassment (Quebec), VI.7
Quebec levy re, VI.2
Quebec Workforce Skills Development
and Recognition Fund, VI.3
records retention re, Exhibit VI.1
Saskatchewan Benefit Provisions, VI.5
successor employers and, VI.4
US requirements, 3A.2, 3A.7.2, 3A.8.4
Layoff, temporary: see Temporary layoffs
Leased vehicles, 4.4.1b
Leaves: see also entries for Adoption/child care
leave; Bereavement leave; Citizenship
ceremony leave; Compassionate care leave;
Court leave; Critically ill child leave;
Death/disappearance of a child leave;
Emergency leave; Family caregiver leave;
Family medical leave; Family responsibility
leave; Illness/injury leave; Maternity leave;
Organ donor leave; Parental/paternity leave;
Public office leave; Reservist leave; Sick
leave; Voting leave; Wedding leave;
Work-related illness and injury leave
family and medical (US), 3A.7.2
family-related leaves: general information,
15.1
jury duty, 15.3
voting, 15.2
Life insurance, group term, 4.15
Loans
as taxable benefit, 4.19
due to employment, 4.19.1
home purchase, 4.19.2
home relocation, 4.19.3
non-statutory deduction of, 12.5
prescribed interest rates on, Table 7.4,
Table 8.4
regular, 4.19.1
Lodging, 4.5
Low-rent housing, 4.15
Lump sum payments, 7.4.8
effect on Quebec income tax, 8.4.8
Lump sum tax rates
federal, 7.4.8, Table 7.7
Quebec, 8.4.8, Table 8.6
M
Maintenance of benefits upon termination,
Ontario, 20.9.3
Maintenance orders/payments (garnishments):
see also Multiple orders (garnishments)
Alberta, 10.2.1
B.C., 10.3.1
federal, 10.1.1
Manitoba, 10.4.1
Nova Scotia, 10.8.1
Nunavut, 10.8A.1
Ontario, 10.9.1
P.E.I., 10.10.1
Quebec, 10.11.1
Manitoba
garnishments, 10.4
health services insurance plan, 13.3, 13.3.1
health and post-secondary education tax
levy, 13.3, 13.3.2
leaves, 15.7
overtime, 14.5.2
terminations, 20.4
vacations, 21.4
(CPM 2015 – Rel. 5)
IN-14
Manitoba Health and Post-secondary Education
Tax Levy, 13.3.2, Table 13.3
Manitoba Health Services Insurance Plan, 13.3,
13.3.1
Manual tax calculation
federal income tax, 7.3.1, 7.3.2, 7.4.2
Quebec income tax, 8.3.1, 8.3.2
Married woman’s name (Quebec), 6.7.3
Maternity leave
Alberta, 15.5.1
B.C., 15.6.1
family-related leaves: general information,
15.1
Manitoba, 15.7.1
Nunavut, 15.11A.1
Ontario, 15.12.1
P.E.I., 15.13.1
Quebec, 15.14.1
Maximum hours of work: see Hours of work
Meal allowance, 2.4
Meal tickets, 12.9
Meals, subsidized, 4.34
Medical expenses
as a taxable benefit, 4.20A
exceptions, 4.20A.1
GST/HST/QST considerations of, 4.20A.3
year end reporting, 4.20A.2
Medical plans, provincial/territorial: see Health,
provincial and territorial plans
Medical Services Plan of B.C., 13.2
group plans, 13.2.1
HLTH 165 Employer Record Card, Exhibit
13.3
HLTH 167 Application for Group
Enrolment, Exhibit 13.1
HLTH 170 Group Change Request, Exhibit
13.4
HLTH 201 Third Party Registration,
Exhibit 13.2
Medical travel, 4.39
Medicare and Hospital Services Plan, New
Brunswick, 13.4
Medicare tax (US), 3A.3.2, 3A.4.1, 3A.5.1, 3A.6
Membership fees, professional, 4.26
Merchandise discounts, 4.21
Minimum age for employment
Alberta, 16.2
B.C., 16.3
Manitoba, 16.4
New Brunswick, 16.5
(CPM 2015 – Rel. 5)
Nova Scotia, 16.8
Nunavut, 16.9
Ontario, 16.10, Table 16.1
P.E.I., 16.11
Quebec, 16.12
Saskatchewan, 16.13
Minimum hours of work: see Hours of work
Minimum wage, provincial/territorial, Table
17.1
US, 3A.2.5, 3A.8.4
Miscellaneous non-statutory deductions, 12.8
Modified work arrangement (Saskatchewan),
14.13.5
MOL-ES-001E (Hours of Work and Averaging
Hours), Exhibit 14.4
Money purchase (pension) plan
employer-sponsored, 11.3.2b
pension adjustments for, 11.5.2
tax-assisted, 11.4.2b
contribution limits for, Table 11.3
Month end reporting, Part VIII
Business Payrolls Survey, 23.1, Exhibit
23.1, Exhibit 23.2
Report on Hirings and Automated
Earnings Reporting System, 23.2
Monthly Assessment Payment Option, Exhibit 22.15
Motor vehicle allowance, 2.1
Moving allowances/expenses, 2.5, 4.22
home relocation loans, 4.19.3
Multi-employer pension plans, 11.5.5
Multiple orders (garnishments)
Alberta, 10.2.2
B.C., 10.3.3
federal, 10.1.2
Manitoba, 10.4.2
Nova Scotia, 10.8.2
Nunavut, 10.8A.3
Ontario, 10.9.3
P.E.I., 10.10.2
Quebec, 10.11.2
Municipal Officer’s allowance, 2.6
N
Name, married woman’s (Quebec), 6.7.3
Name change, reporting of, 6.7.2a
National holiday (Quebec), 19.12.5
New Brunswick
garnishments, 10.5
INDEX
health care, 13.4
leaves, 15.8
overtime, 14.6.2
terminations, 20.5
vacations, 21.5
New Brunswick Medicare and Hospital Services
Plan, 13.4
garnishments, 10.6
health care insurance plan, 13.5, 13.5.1
health and post-secondary education tax,
13.5, 13.5.2
leaves, 15.9
overtime, 14.7.2
terminations, 20.6
vacations, 21.6
Newfoundland and Labrador Health and
Post-secondary Education Tax, 13.5, 13.5.2
exemptions, 13.5.2e
records, 13.5.2d
Newfoundland and Labrador Medical Care Plan,
13.5, 13.5.2
Health and Post-secondary Education Tax
Return, Exhibit 13.8
New-hire reporting (US), 3A.1.6
Non-residents
and income tax deductions, 7.4.9, 8.4.9
reporting income, 9.2.3, Exhibit 9.9,
Exhibit 9.10, Exhibit 9.11, Exhibit 9.12
Non-statutory deductions: see Deductions,
non-statutory
Northwest Territories
garnishments, 10.7
health care, 13.6
leaves, 15.10
overtime, 14.8.2
payroll tax, III.8, Exhibit III.1
annual return, III.8.3
IN-15
employer changes, III.8.4
records, III.8.5
source deductions and remittances,
III.8.2
taxable and non-taxable payments,
III.8.1
terminations, 20.7
vacations, 21.7
Northwest Territories Health Care Plan, 13.6
Notice of Attachment (British Columbia),
Exhibit 10.5
Notice of Continuing Garnishment
(Saskatchewan), Exhibit 10.24
Notice of Garnishment
Manitoba, Exhibit 10.8
Ontario, Exhibit 10.16
P.E.I., Exhibit 10.20
Notice of Garnishment (maintenance)
(Manitoba), Exhibit 10.11
Notice of Garnishment (maintenance creditor)
(Manitoba), Exhibit 10.10
Notice of Seizure affecting Employment
Remuneration (Saskatchewan), Exhibit 10.23
Notice of Termination of Garnishment
(Ontario), Exhibit 10.18
Nova Scotia
garnishments, 10.8
health care, 13.7
leaves, 15.11
overtime, 14.9.2
terminations, 20.8
vacations, 21.8
Nova Scotia Health Services and Insurance
Plan, 13.7
NR4 (Statement of Amounts Paid or Credited to
Non-residents of Canada), 9.2.3, Exhibit 9.11
NR4 Summary (Summary of Amounts Paid or
Credited to Non-residents of Canada), 9.2.3,
Exhibit 9.12
Nunavut
garnishments, 10.8A
health care plan, 13.6
hours of work, 14.9A, Exhibit 14.1
leaves, 15.11A
overtime, 14.9A.2
payroll tax, III.8, Exhibit III.1
(CPM 2015 – Rel. 5)
IN-16
records, III.8.5
source deductions and remittances,
III.8.2
taxable and non-taxable payments,
III.8.1
terminations, 20.8A
vacations, 21.8A
O
Officer, municipal, expense allowance, 2.6
Old Age Security, 11.2
Ontario
employer health tax, 13.8, 13.8.2
garnishments, 10.9
health insurance, 13.8, 13.8.1
hours of work/averaging hours, 14.10,
leaves, 15.12
overtime, 14.10.2
severance pay, 20.9.4
terminations, 20.9
vacations, 21.9
Ontario Employer Health Tax, 13.8, 13.8.2
Associated Employers Exemption
Allocation, Exhibit 13.10
exemptions, 13.8.2e
How to complete your Employer Health
Tax (EHT) Return, Exhibit 13.9
records, 13.8.2d
Ontario Health Insurance Plan, 13.8, 13.8.1
Operating costs, automobile, 4.4.3, 4.4.4, 4.4.7
Organ donor leave
Manitoba, 15.7.8
Ontario, 15.12.8
Other holidays: see also Statutory holiday
entries
Alberta, 19.2.6
B.C., 19.3.6
Manitoba, 19.4.6
Nova Scotia, 19.8.6
Nunavut, 19.9.6
Ontario, 19.10.6
(CPM 2015 – Rel. 5)
P.E.I., 19.11.6
Quebec, 19.12.7
Overtime, 14.1
Alberta, 14.3.2
B.C., 14.4.2
Fair Labor Standards Act (US), 3A.2.7
Manitoba, 14.5.2
Nova Scotia, 14.9.2
Nunavut, 14.9A.2
Ontario, 14.10.2
P.E.I., 14.11.2
Quebec, 14.12.2
US, 3A.2.7, 3A.8.4
Overtime Agreement for Alberta, Exhibit 14.2,
Exhibit 14.3
Overtime pay, 1.8
Alberta, 14.3.2
B.C., 14.4.2
Manitoba, 14.5.2
Nova Scotia, 14.9.2
Nunavut, 14.9A.2
Ontario, 14.10.2
P.E.I., 14.11.2
Quebec, 14.12.2
Overtime/statutory holiday calculation
Alberta, 14.3.3
B.C., 14.4.3
Manitoba, 14.5.3
Nova Scotia, 14.9.3
Nunavut, 14.9A.3
Ontario, 14.10.3
P.E.I., 14.11.3
Quebec, 14.12.3
INDEX
IN-17
P
Parental Insurance Plan, Quebec, 6.13
calculating employee QPIP premiums,
6.13.5
insurable earnings, 6.13.3
insurable employment, 6.13.1
penalties, 6.13.12
QPIP appendix, 6.13.13
QPIP overpayments, 6.13.8
records retention, 6.13.11
recovering premiums, 6.13.9
remitting and reporting QPIP premiums,
6.13.7
reporting an interruption of earnings, 6.13.10
Parental/paternity leave: see also Adoption/child
care leave, Maternity leave
Alberta, 15.5.2
B.C., 15.6.2
Manitoba, 15.7.2
Nunavut, 15.11A.2
Ontario, 15.12.2
P.E.I., 15.13.2
Quebec, 15.14.2, 15.14.3, 15.14.4
Parking fees, 4.23
Part-time employees
defined (pension) benefit plan and, 11.5.3
PAs: see Pension adjustments (PAs)
Pay, overtime: see Overtime pay
Pay, regular, 1.11
rate per hour, 1.11
rate per piece, 1.11
salary, 1.11
Pay, retroactive, 1.13
federal income tax and, 1.13, 7.4.10
Quebec provincial income tax and, 1.13,
8.4.10
Pay, severance, 1.15
on termination, Ontario, 20.9.4
Pay, shift, 1.16
Pay, sick, 1.17
Pay, vacation, 1.19
Alberta, 21.2.2
B.C., 21.3.2
comparative charts showing, Exhibit 21.1,
Exhibit 21.2
Manitoba, 21.4.2
Nova Scotia, 21.8.2
Nunavut, 21.8A.2
Ontario, 21.9.2
P.E.I., 21.10.2
Quebec, 21.11.2
Pay adjustments, 1.13.1
Pay requirements, comparative table, Exhibit 18.1
Pay statements
Alberta, 18.2
B.C., 18.3
Manitoba, 18.4
New Brunswick, 18.5
Nova Scotia, 18.8
Nunavut, 18.9
Ontario, 18.10
P.E.I., 18.11
Quebec, 18.12
Saskatchewan, 18.13
Payment for statutory holidays
Alberta, 19.2.3
B.C., 19.3.3
Manitoba, 19.4.3
Nova Scotia, 19.8.3
Nunavut, 19.9.3
Ontario, 19.10.3
P.E.I., 19.11.3
Quebec, 19.12.3
Payment of wages on termination: see
Terminations — wages and
Payment Order (New Brunswick), Exhibit 10.12
Payments, workers’ compensation topping up,
22.13
Alberta, 22.1.4
B.C., 22.2.4
Manitoba, 22.3.4
Northwest Territories and Nunavut, 22.6.4
Nova Scotia, 22.7.4
Ontario, 22.8.4
P.E.I., 22.9.4
Quebec, 22.10.4
(CPM 2015 – Rel. 5)
IN-18
Payroll Account Information, Business Number
(RC1B), Exhibit III.7
Payroll tax, Northwest Territories and Nunavut,
III.8, Exhibit III.1
records, III.8.5
source deductions and remittances, III.8.2
taxable and non-taxable payments, III.8.1
Payroll tax schedule, N.W.T. and Nunavut,
Table III.1
Payrolls, survey of, 23.1, Exhibit 23.1, Exhibit
23.2
PD7A (Statement of Account for Current Source
Deductions), Exhibit 7.6
PD7A (TM) (Statement of Account for Current
Source Deductions), Exhibit 7.7
PD24 (Application for a Refund of
Overdeducted CPP Contributions or EI
Premiums), 6.4.2, Exhibit 6.3
Penalties
and C/QPP, 5.8
and EI/QPIP, 6.11, 6.13.12
and IRS (US), 3A.6
for late filing of year end forms, 9.2.6
for late source deduction remittances, 7.8, 8.8
Pension adjustments (PAs), 11.5
deferred profit-sharing plans, 11.5.4
defined benefit plan, 11.5.3
foreign pension plans, 11.5.6
government-sponsored retirement
arrangements, 11.5.8
money purchase plan, 11.5.2
multi-employer plans, 11.5.5
past service adjustments, 11.5.10
pension adjustment reversals, 11.5.11
RPPs, 11.5.1
specified retirement arrangements, 11.5.7
T4/T4A reporting of, 11.5.9
Pension adjustment reversals (PARs), 11.5.11,
Pension benefits: see also Canada Pension Plan;
Quebec Pension Plan
CPP/QPP retirement benefits, 11.1.1
delayed, 11.1.3
early, 11.1.2
Old Age Security, 11.2
Pension plan legislation, Table 11.1
Pension plans, Canada/Quebec: see Canada
Pension Plan; Quebec Pension Plan
Pension plans, employer-sponsored: see also
Registered pension plans
foreign pension plan, 11.5.6
funding, 11.3.1
maximum benefits, 11.3.3
types of registered plans, 11.3.2
combination plan, 11.3.2c
defined benefit plan, 11.3.2a
money purchase plan, 11.3.2b
(CPM 2015 – Rel. 5)
pooled registered pension
plan/voluntary retirement savings
plan, 11.4.6
Pensionable and Insurable Earnings Review,
9.2.7
Pensionable earnings, 5.1.3, Table 5.4
annual contributions, Table 5.1, Table 5.2
Pensionable earnings, defined benefit plan
earnings ranges, Table 11.6
maximum benefit accrual, Table 11.7
Pensionable employment, 5.1.1
exceptions, 5.1.2
Pensions, as non-statutory deduction: see
Chapter 11
Personal tax credits, Table 7.3, Table 7.3A,
Table 8.3
Personal Tax Credits Return (TD1), 7.2.1,
Exhibit 7.1
Exhibit 7.1B
British Columbia (TD1BC), 7.2.1, Table
7.3A, Exhibit 7.1D
Manitoba (TD1MB), 7.2.1, Table 7.3A,
Exhibit 7.1F
New Brunswick (TD1NB), 7.2.1, Table
7.3A, Exhibit 7.1H
Newfoundland and Labrador (TD1NL),
7.2.1, Table 7.3A, Exhibit 7.1J
Northwest Territories (TD1NT), 7.2.1,
Table 7.3A, Exhibit 7.1T
Nova Scotia (TD1NS), 7.2.1, Table 7.3A,
Exhibit 7.1L
Nunavut (TD1NU), 7.2.1, Table 7.3A,
Exhibit 7.1V
Exhibit 7.1N
Prince Edward Island (TD1PE), 7.2.1,
Table 7.3A, Exhibit 7.1P
7.3A, Exhibit 7.1R
Exhibit 7.1X
Personal Tax Credits Return, Worksheet for the,
(TD1-WS), 7.2.1, Table 7.3, Exhibit 7.1A
Alberta (TD1AB-WS), 7.2.1, Table 7.3A,
Exhibit 7.1C
British Columbia (TD1BC-WS), 7.2.1,
Table 7.3A, Exhibit 7.1E
7.3A, Exhibit 7.1G
Exhibit 7.1K
Northwest Territories (TD1NT-WS), 7.2.1,
Table 7.3A, Exhibit 7.1U
INDEX
Nova Scotia (TD1NS-WS), 7.2.1, Table
7.3A, Exhibit 7.1M
Nunavut (TD1NU-WS), 7.2.1, Table 7.3A,
Exhibit 7.1W
Ontario (TD1ON-WS), 7.2.1, Table 7.3A,
Exhibit 7.1O
Prince Edward Island (TD1PE-WS), 7.2.1,
Table 7.3A, Exhibit 7.1Q
Saskatchewan (TD1SK-WS), 7.2.1, Table
7.3A, Exhibit 7.1R
Yukon (TD1YT-WS), 7.2.1, Table 7.3A,
Exhibit 7.1Y
Persons subject to income tax, 7.1.1, 8.1.1
exceptions, 7.1.2, 8.1.2
Phased retirement agreements, 5.2.3
PIER report, 9.2.7
Pooled registered pension plan/voluntary
retirement savings plan, 11.4.6
Pregnancy leave: see Maternity leave
Premium Remittance Form (Ontario Workers’
Compensation), 22.8.2
Premiums, EI/QPIP: see also Health care
premiums
calculating, 6.4, 6.13.5
employer contribution, 6.4.1, 6.13.6
EI employer rate reductions, 6.5, Table 6.4
EI premiums, annual, Table 6.3
overpayments, 6.4.2, Exhibit 6.3, 6.13.8
premium rate, Table 6.2, Table 6.6
recovery of, 6.4.3, 6.13.9
refunds of, 6.13.8
Preparation for year end reporting, 9.1
Prince Edward Island
garnishments, 10.10
health care, 13.9
leaves, 15.13
overtime, 14.11.2
terminations, 20.11
vacations, 21.10
Prince Edward Island Hospital and Medical
Services Plans, 13.9
Prizes, 4.25
Professional membership fees, as taxable
benefit, 4.26
Profit-sharing plans, 1.9
deferred type, 1.9.1, 11.4.3, Table 11.4
employees’, 1.9.2
other, 1.9.3
Provincial/territorial health insurance plans: see
Health, provincial and territorial plans
Provincial/territorial retail sales tax rates, Table 4.2
IN-19
Psychological harassment (Quebec), VI.7
Public office
holder, 2.6
leave for, Saskatchewan, 15.15.12
Purchased assets, 4.28
Q
Qualifying retroactive lump sum payments, 1.10
exceptions, 1.10.1
Quebec
Calculation of the Employer Contribution
to the Financing of the Commission des
Normes du Travail, Exhibit VI.2
garnishments, 10.11
gratuities and tips, 1.7.3
health insurance, 13.10, 13.10.1
health services fund, 13.10, 13.10.2
labour standards levy, VI.2
leaves, 15.14
married woman’s name in, 6.7.3
national holiday, 19.12.5
overtime, 14.12.2
Pension Plan: see Quebec Pension Plan
provincial income tax: see Quebec
provincial income tax
psychological harassment, VI.7
terminations, 20.12
vacations, 21.11
workforce skills development and
recognition fund, VI.3
Quebec Health Insurance Plan, 13.10, 13.10.1
Quebec Health Services Fund, 13.10, 13.10.2
exemptions, 13.10.2e
records, 13.10.2d
Quebec Parental Insurance Plan, 6.13
calculating employee QPIP premiums,
6.13.5
employment outside Canada, 3.2.2
insurable earnings, 6.13.3
insurable employment, 6.13.1
penalties, 6.13.12
QPIP appendix, 6.13.13
QPIP overpayments, 6.13.8
(CPM 2015 – Rel. 5)
IN-20
records retention, 6.13.11
recovering premiums, 6.13.9
remitting and reporting QPIP premiums,
6.13.7
reporting an interruption of earnings, 6.13.10
Quebec Pension Plan
contributions
earnings paid to emergency
volunteers, 5.3.2
employee, 5.1, 5.2
employer, 5.2.1
employment changes and transfers,
5.2.4
employment outside Canada and,
3.2.1b
Indian employees, 5.3.5
optional coverage and, 5.1.6
overpayments of, 5.2.5
penalties related to, 5.8
phased retirement agreements and,
5.2.3
prorating of, 5.2.2
rates of, Table 5.1, Table 5.2, Table
5.3
records of, 5.7
recovery of, 5.2.6
remitting of, 5.5, 8.5
reporting of, 5.6, 9.7, 9.8
Revenu Québec rulings on, 5.1.7
taxi drivers, 5.3.8
workers’ compensation payments
and, 5.3.9, 22.13
coverage, 3.2.1b, 5.1.1, 5.1.2
optional, 5.1.6
earnings paid to emergency volunteers,
5.3.2
employment agency workers and, 5.3.3
excepted earnings, 5.1.4
Indian employees and, 5.3.5
non-residents and, 5.3.6
optional coverage, 5.1.6
overpayment of contributions, 5.2.5
penalties under, 5.8
pensionable earnings, 5.1.3, Table 5.4
pensionable employment, 5.1.1
exceptions, 5.1.2
phased retirement agreements under, 5.2.3
prorating maximum contribution, 5.2.2
(CPM 2015 – Rel. 5)
record keeping, 5.7
recovering contributions under, 5.2.6
remitting contributions, 5.5, 8.5
reporting contributions, 5.6, 9.7, 9.8
Revenu Québec rulings, 5.1.7
social insurance numbers and, 5.4
taxi drivers, 5.3.8
workers’ compensation payments and,
5.3.9
Quebec provincial income tax
bonuses, incentives and, 1.2
bonuses, incentives and awards, 8.4.1
calculation of, 8.3
computerized, 8.3.3
manual, 8.3.1, 8.3.2
commissions, 1.3, 8.4.2
death benefits, 1.4, 8.4.3
deductions for, 8.2, 8.3, Table 8.3
director’s fees, 1.5, 8.4.4
employment outside Canada, 3.2.3, 8.4.6
foreign employment deduction, 3.4.3
Indians, 8.4.7
lump sum payments, 8.4.8
lump sum tax rates, Table 8.6
payments subject to tax, 8.1.3, 8.1.4
penalties, 8.8
persons subject to tax, 8.1.1, 8.1.2
records retention, 8.7
remittance forms, 8.5, Exhibit 8.5, Exhibit
8.6, Exhibit 8.7
remitting, 8.5
changing frequency, 8.5.2
first-time remitters, 8.5.3
procedures and guidelines, 8.5.1
Revenu Québec source deduction
remittance schedule, Table 8.1
stopping remittances, 8.5.4
reporting, 8.6, Chapter 9
retroactive pay increases, 8.4.10
special and remote work sites, 8.4.11
tax credits and deductions, current, Table
8.3
tax forms, 8.2, 9.2.1, 9.2.2, 9.2.3, 9.2.4,
9.2.5, 9.7, 9.8, 9.9, 9.10, Exhibit 8.1,
Exhibit 9.13
tax records, 8.7
Quebec sales tax — general information, 4.3
employee benefit assessment, 4.3.2
employer remittance, 4.3.3
input tax refunds, 4.3.1
INDEX
IN-21
Quebec sales tax on benefits
automobiles, 4.4.8
awards, 4.14.3
board/lodging, 4.5.3
cell phones, 4.6.3
child-care expenses, 4.7.3
club memberships, 4.8.3
commission discounts, 4.21.3
plans, 4.10A.3
4.11.3
gifts, 4.14.3
health services plans, private, 4.24.3
housing, 4.17.3
life insurance, group term, 4.15.3
loans, 4.19.6
moving expenses, 4.22.3
prizes, 4.25.3
Registered Retirement Savings Plans, 4.29.3
rent-free or low-rent housing, 4.5.3, 4.17
tuition fees, scholarships and bursaries,
4.40.3
uniforms, 4.41.3
Quebec Workforce Skills Development and
Recognition Fund, VI.3
R
Rate of pay (regular), 1.11
Reconciliation Form (Ontario), 22.8.3, Exhibit
22.10
Record keeping
automobile, business/personal use, 4.4.6
CPP/QPP, 5.7
EI/QPIP, 6.10
federal income tax, 7.7
Quebec provincial income tax, 8.7
Record of Employment, Exhibit 6.1
amending, 6.8.3
and SUB plans, 6.6.4
completion of, 6.8.5
EI/QPIP benefits, 6.8, 6.13.5, 6.13.10
interruption of earnings, 6.8.1
issuing, 6.8.2
Request for Payroll Information, 6.8.6,
Exhibit 6.2
special circumstances, 6.8.4
Records retention, labour standards, Exhibit VI.1
QPIP, 6.13.11
Records retention, workers’ compensation
Alberta, 22.1.6
B.C., 22.2.6
Manitoba, 22.3.6
Nova Scotia, 22.7.6
Ontario, 22.8.6
P.E.I., 22.9.6
Quebec, 22.10.7
Register and Statement of Tips (TP-1019.4-V),
1.7.3, Exhibit 1.1
Registered pension plans
funding, 11.3.1
maximum benefits, 11.3.3
multi-employer, 11.5.5
RRSPs, 4.29, 11.4
types of, 11.3.2
combination, 11.3.2c
defined, 11.3.2a, 11.4.2a
money purchase, 11.3.2b, 11.4.2b
pooled/voluntary, 11.4.6
Registered Retirement Savings Plans, 4.29,
11.4, 11.5
Regular pay, 1.11
Reimbursement of expenses to employee: see
Allowances; Automobile
Reinstatement of employee, effect on EI, 6.4.4b
retroactive payment upon, 1.13.2
Relevé de renseignements sur l’emploi —
Régime québécois d’assurance parentale,
Exhibit 6.5
Remittance
CPP/QPP, 5.5, 7.5, 8.5
EI/QPIP contributions, 6.9, 6.13.7, 7.5
federal income tax, 7.5
Quebec provincial income tax, 8.5
US taxes, 3A.4
Remittance forms, federal income tax: see
PD7A, PD7A (TM)
(CPM 2015 – Rel. 5)
IN-22
Remittance forms, Quebec provincial income
tax: see TPZ-1015.R.14.1-V,
TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V,
TPZ-1015.R.14.4-V
Remote work sites: see Work site, special or
remote
Remuneration Paid, Statement of (T4) 9.3,
Exhibit 9.1
Remuneration Paid, Summary of (T4 Summary),
9.4, Exhibit 9.2
Remuneration Paid, Summary of (T4A
Summary), 9.6, Exhibit 9.4
Rent-free housing, 4.17
Report on Hirings and Automated Earnings
Reporting System, 23.2
Reporting
of business changes, to WCB: see
Workers’ compensation
business change reporting
of CPP/QPP, 5.6, 9.3, 9.4, 9.7, 9.8
of EI/QPIP, 6.1, 6.9, 6.13.10, 9.3, 9.4
of federal income tax, 7.6, 9.2, 9.3, 9.4,
9.5, 9.6
of Quebec provincial income tax, 8.6, 9.7,
9.8, 9.9, 9.10, 9.11
Request for a Business Number (RC1), Exhibit
III.6
Request for Correction of a Remittance Form
for Service Deductions and Employer
Contributions (TPZ-1015.R.14.M-V), 8.5.1,
Exhibit 8.12
Request for Payroll Information, 6.8.6, Exhibit 6.2
Request for a Reduction in the Allocation Rate
(TP-42.15-V), 1.7.3, Exhibit 1.3
Request for a Ruling as to the Status of a Worker
under the Canada Pension Plan and/or the
Employment Insurance Act (CPT1), Exhibit III.2
Request for Destruction of Records (T137),
Exhibit 7.9
Request re status of worker, CPP and/or the EI
Act (CPT1), III.1, Exhibit III.2
Request to Close Business Number Program
Accounts (RC145), Exhibit III.8
Request to Have Additional Income Tax
Withheld at Source (TP-1017-V), 8.2.3,
Exhibit 8.3
Reservist leave
Alberta, 15.5.5
B.C., 15.6.7
Manitoba, 15.7.7
Nunavut, 15.11A.6
Ontario, 15.12.7
Quebec, 15.14.9
(CPM 2015 – Rel. 5)
Yukon, 15.16.7
Response by Attachee (British Columbia),
Exhibit 10.6
Rest periods
Alberta, 14.3.6
B.C., 14.4.6
federal labour standards, 14.2.6
Manitoba, 14.5.6
Nova Scotia, 14.9.6
Nunavut, 14.9A.6
Ontario, 14.10.6
P.E.I., 14.11.6
Quebec, 14.12.6
Retail sales tax rates, Table 4.2
Retirement benefits: see also Pension plans
CPP, 11.1
delayed, 11.1.3
early, 11.1.2
Retirement compensation arrangements, 1.12
Retirement, phased, 5.2.3
Retirement savings, tax-assisted, 11.4
contribution limits, 11.4.1
deferred profit-sharing plans, 11.4.3
RPP, 11.4.2
defined benefit plans, 11.4.2a
money purchase plans, 11.4.2b
RRSP, 4.29, 11.4.4
TFSAs (Tax-free savings accounts), 11.4.5
Retiring allowance, 2.7
Retroactive earnings, 1.13
and federal income tax, 7.4.10
and Quebec provincial income tax, 8.4.10
pay adjustments, 1.13.1
pay corrections, 1.13.2
Revenu Québec
records retention requirements, 8.7
remitting source deductions, 8.5
reporting source deductions, 8.6, Chapter 9
rulings, III.1, 5.1.7
tax forms, 8.2, 9.2, 9.7, 9.8, 9.9, 9.10,
Exhibit 9.8
Revenus d’emploi et revenus divers (RL-1), 9.2,
9.7, Exhibit 9.5
for non-residents, 9.2.3
Revenus d’emploi et revenus divers modifié
(RL-1.M), 9.2.4, Exhibit 9.5-1
Revenus de retraite et rentes (RL-2), 9.2, 9.9,
INDEX
IN-23
RL-1 (Revenus d’emploi et revenus divers), 9.2,
9.7, Exhibit 9.5
for employment outside Canada, 3.3.2
for non-residents, 9.2.3
RL-1.M (Revenus d’emploi et revenus divers
modifié), 9.2.4, Exhibit 9.5-1
RL-2 (Revenus de retraite et rentes), 9.2, 9.9,
RL-2 Provenance codes, year end reporting,
9.12
RL-17 (État de la rémunération provenant d’un
emploi à l’extérieur du Canada), 3.4.3, 9.11,
Exhibit 9.13
RLZ-1.S-V (Summary of Source Deductions
and Employer Contributions), Exhibit 9.6
RR-65-V (Application for Determination of
Status as an Employee or a Self-Employed
Person), III.1, Exhibit III.3
RR-65.A-V (Questionnaire for Determination of
Status as an Employee or a Self-Employed
Person), III.1, Exhibit III.4
S
Salary: see also Wages
garnishment-exempt, Exhibit 10.1
Salary deferral arrangements, 1.14
exceptions, 1.14.1
prescribed plans, 1.14.2
Sales staff, automobile, reduced benefit for, 4.4.2c
Sales tax rates: see Retail sales tax rates
Saskatchewan
benefits, VI.5
garnishments, 10.12
health care, 13.11
leaves, 15.15
overtime, 14.13.2, 14.13.8
terminations, 20.13
vacations, 21.12
Saskatchewan Health Services Plan, 13.11
Savings Bonds, Canada: see Canada Savings Bonds
Scholarships, 4.40
Security options, 4.30
Severance pay, 1.15
on termination, Ontario, 20.9.4
Share purchase plans, 12.6
Shift pay, 1.16
Sick leave: see also Illness/Injury leaves
Sick pay, 1.17
exceptions, 1.17.1
Social events, 4.32
Social Insurance Number, III.5, 5.4, 6.7
application for, 6.7.2
change of name and, 6.7.2a
married woman’s name (Quebec), 6.7.3
verification of, 6.7.1
Social security agreements and C/QPP, 5.1.5
Social security tax (US), 3A.3.2, 3A.4.1,
3A.5.1, 3A.6
Source Deductions Return (TP-1015.3-V),
8.2.1, Exhibit 8.1
Special work sites: see Work site, special or remote
Specified retirement arrangements, 11.5.7
Spousal travel, 4.33
Staff: see Employees; Employer/employee
relationship
Standby charges for automobiles, 4.4.1, 4.4.2
Statement of Account (Nova Scotia), 22.7.3,
Exhibit 22.9-1
Deductions (PD7A), Exhibit 7.6
Deductions (PD7A (TM)), Exhibit 7.7
Statement of Amounts Paid or Credited to
Non-residents of Canada (NR4): see NR4
Statement of Commission Income and Expenses
for Payroll Tax Deductions (TD1X), 7.2.2,
Exhibit 7.2
Statement of Commissions and Expenses for
Source Deduction Purposes
(TP-1015.R.13.1-V), 8.2.2, Exhibit 8.2
Statement of Fees, Commissions, or Other
Amounts Paid to Non-residents for Services
Rendered in Canada (T4A-NR): see T4A-NR
Statement of Pension, Retirement, Annuity and
Other Income (T4A): see T4A
Statement of Qualifying Retroactive Lump-Sum
Payment (T1198), 1.10, Exhibit 1.6
Statement of Remuneration Paid (T4): see T4
Statement of Wages (Quebec), 22.10.3, Exhibit
22.12
Statutory deductions: see Chapters 5-10
CPT1 (Request for a Ruling as to the
Status of a Worker under the Canada
Pension Plan and/or the Employment
Insurance Act), Exhibit III.2
CPT100 (Appeal of a Ruling Under the
Canada Pension Plan and/or
(CPM 2015 – Rel. 5)
IN-24
CPT101 (Appeal of an Assessment Under
the Canada Pension Plan and/or
employer/employee relationship re, III.1
Northwest Territories and Nunavut payroll
tax, III.8
order of deductions, III.2
see also entries under Canada pension
plan; Employment insurance;
Garnishments; Income tax, federal;
Quebec provincial income tax; Quebec
pension plan; Year end reporting
PD24 (Statement of Overpayment and
Application for Refund), Exhibit 6.3
Statutory holiday pay, as taxable earnings, 1.18
Statutory holiday requirements, Exhibit 19.2
Statutory holidays — designated days: see also
Other holidays
Alberta, 19.2.2
substitutions for, 19.2.4
B.C., 19.3.2
Manitoba, 19.4.2
Nova Scotia, 19.8.2
Nunavut, 19.9.2
Ontario, 19.10.2
P.E.I., 19.11.2
Quebec, 19.12.2, 19.12.5
for employees in the construction
industry, 19.12.8
Statutory holidays entitlement
Alberta, 19.2.1
B.C., 19.3.1
Manitoba, 19.4.1
Nova Scotia, 19.8.1
Nunavut, 19.9.1
(CPM 2015 – Rel. 5)
Ontario, 19.10.1
P.E.I., 19.11.1
Quebec, 19.12.1
Statutory holidays — exclusions
Alberta, 19.2.5
B.C., 19.3.5
Manitoba, 19.4.5
Nova Scotia, 19.8.5
Nunavut, 19.9.5
Ontario, 19.10.5
P.E.I., 19.11.5
Quebec, 19.12.4, 19.12.8
Statutory holidays — payment: see Payment for
statutory holidays
SUB: see Supplemental unemployment benefit
plans
Subsidized meals, 4.34
Subsidized school services, 4.35
Successor employers, VI.4
Summary of Amounts Paid or Credited to
Non-residents of Canada (NR4 Summary):
see NR4 Summary
Summary of Pension, Retirement, Annuity and
Other Income (T4A Summary): see T4A
Summary
Summary of Remuneration Paid (T4 Summary):
see T4 Summary
Summary of Source Deductions and Employer
Contributions (RLZ-1.S-V), Exhibit 9.6
Supplemental unemployment benefit (SUB)
plans, 6.6
calculating benefit level, 6.6.6
C/QPP, EI and income tax treatment, 6.6.2
criteria, 6.6.1
maternity, parental, and compassionate
care top-up plans, 6.6.5
Record of Employment and, 6.6.4
registering, 6.6.7, Exhibit 6.8
Supplies, GST definition of, 4.2
Support Deduction Notice — Calculation of
Payment Worksheet (Alberta), Exhibit 10.3
Support Deduction Order (Ontario), Exhibit
10.19
Support orders/payments (garnishments): see
Maintenance orders/payments (garnishments),
Multiple orders (garnishments)
INDEX
IN-25
T
T10 (Pension Adjustment Reversal), 11.5.11c,
T1198 (Statement of Qualifying Retroactive
Lump-Sum Payment), 1.10, Exhibit 1.6
T1223 (Clergy Residence Deduction), 4.17.1,
Exhibit 4.1
T137 (Request for Destruction of Records),
Exhibit 7.9
T2200 (Declaration of Conditions of
Employment), 2.1, 7.2.6, Exhibit 7.8
T4 (Statement of Remuneration Paid), 9.3
employment outside Canada and, 3.3.1
forms, Exhibit 9.1
general filing information, 9.2
penalty for late distribution to employees,
9.2.6
reporting of pensions on, 11.5.9
T4 return, employer’s: see T4 Summary
T4 Summary (Summary of Remuneration Paid),
9.4
forms, Exhibit 9.2
penalty for late filing, 9.2.6
T4/T4A reporting of pensions PAs, 11.5.9
T4A (Statement of Pension, Retirement,
Annuity and Other Income), 9.5
forms, Exhibit 9.3
penalty for late distribution to employees,
9.2.6
reporting of pensions, 11.5.9
T4A Summary (Summary of Pension,
Retirement, Annuity and Other Income), 9.6
forms, Exhibit 9.4
penalty for late filing, 9.2.6
T4A-NR (Statement of Fees, Commissions, or
Other Amounts Paid to Non-residents for
Services Rendered in Canada), 9.2.3, Exhibit
9.9
T4A-NR Summary (Fees, Commissions or
Other Amounts Paid to Non-residents for
Services Rendered in Canada), 9.2.3, Exhibit
9.10
T626 (Overseas Employment Tax Credit), 3.4.1,
Exhibit 3.3
Tax-assisted retirement savings: see Retirement
savings, tax-assisted
Tax Credit for the Reporting of Tips
(CO-1029.8.33.13-T), 1.7.3, Exhibit 1.5
Tax credits, personal, Table 7.3, Table 8.3
Tax forms: see Canada Revenue Agency, Income
tax, federal, Quebec provincial income tax,
Revenu Québec
Tax-free savings accounts, 4.36, 11.4.5
Tax rates, retail sales, Table 4.2
Tax Return (Personal Tax Credits Return —
TD1), 7.2.1, Exhibit 7.1
Taxable allowances, Exhibit 2.1
Taxable benefits: see Benefits, taxable
Taxable earnings: see Allowances; Earnings;
Employment outside Canada
TD1 (Personal Tax Credits Return), 7.2.1,
Exhibit 7.1
Exhibit 7.1B
British Columbia (TD1BC), 7.2.1, Table
7.3A, Exhibit 7.1D
Manitoba (TD1MB), 7.2.1, Table 7.3A,
Exhibit 7.1F
New Brunswick (TD1NB), 7.2.1, Table
7.3A, Exhibit 7.1H
Newfoundland and Labrador (TD1NL),
7.2.1, Table 7.3A, Exhibit 7.1J
Northwest Territories (TD1NT), 7.2.1,
Table 7.3A, Exhibit 7.1T
Nova Scotia (TD1NS), 7.2.1, Table 7.3A,
Exhibit 7.1L
Nunavut (TD1NU), 7.2.1, Table 7.3A,
Exhibit 7.1V
Exhibit 7.1N
Prince Edward Island (TD1PE), 7.2.1,
Table 7.3A, Exhibit 7.1P
7.3A, Exhibit 7.1R
Exhibit 7.1X
TD1-WS (Worksheet for the Personal Tax
Credits Return), 7.2.1, Table 7.3, Exhibit 7.1A
Alberta (TD1AB-WS), 7.2.1, Table 7.3A,
Exhibit 7.1C
British Columbia (TD1BC-WS), 7.2.1,
Table 7.3A, Exhibit 7.1E
7.3A, Exhibit 7.1G
Exhibit 7.1K
Northwest Territories (TD1NT-WS), 7.2.1,
Table 7.3A, Exhibit 7.1U
Nova Scotia (TD1NS-WS), 7.2.1, Table
7.3A, Exhibit 7.1M
Nunavut (TD1NU-WS), 7.2.1, Table 7.3A,
Exhibit 7.1W
Ontario (TD1ON-WS), 7.2.1, Table 7.3A,
Exhibit 7.1O
Prince Edward Island (TD1PE-WS), 7.2.1,
Table 7.3A, Exhibit 7.1Q
Saskatchewan (TD1SK-WS), 7.2.1, Table
7.3A, Exhibit 7.1S
(CPM 2015 – Rel. 4)
IN-26
Yukon (TD1YT-WS), 7.2.1, Table 7.3A,
Exhibit 7.1Y
TD1X (Statement of Commission Income and
Expenses for Payroll Tax Deductions), 7.2.2,
Exhibit 7.2
TD1-IN (Determination of Exemption of an
Indian’s Employment Income), 7.2.3, Exhibit
7.3
TD3F (Fisher’s Election to Have Tax Deducted
at Source), 7.2.4, Exhibit 7.4
TD4 (Declaration of Exemption — Employment
at a Special Work Site), 4.5.2, 7.2.5, Exhibit 7.5
Temporary layoff
Alberta, 20.2.4
B.C., 20.3.4
EI implications of, 6.4.4a
Manitoba, 20.4.4
Nova Scotia, 20.8.4
Nunavut, 20.9.4
Ontario, 20.10.5
P.E.I., 20.11.4
Quebec, 20.12.4
Terminations — exclusions
Alberta, 20.2.5
B.C., 20.3.5
Manitoba, 20.4.5
Nova Scotia, 20.8.5
Nunavut, 20.9.5
Ontario, 20.10.6
P.E.I., 20.11.5
Quebec, 20.12.5
Terminations — required notice
Alberta, 20.2.1, 20.2.2
B.C., 20.3.1, 20.3.2
Canada Labour Code on, 20.1.1, 20.1.2
Manitoba, 20.4.1, 20.4.2
New Brunswick, 20.5.1, 20.5.2
Newfoundland and Labrador, 20.6.1, 20.6.2
Northwest Territories, 20.7.1, 20.7.2
Nova Scotia, 20.8.1, 20.8.2
Nunavut, 20.9.1, 20.9.2
Ontario, 20.10.1, 20.10.2
P.E.I., 20.11.1, 20.11.2
Quebec, 20.12.1, 20.12.2
Yukon Territory, 20.14.1, 20.14.2
(CPM 2015 – Rel. 4)
Terminations — wages and
Alberta, 20.2.3
B.C., 20.3.3
comparative chart defining wages for
termination pay, Exhibit 20.2
Manitoba, 20.4.3
Nova Scotia, 20.8.3
Nunavut, 20.9.3
Ontario, 20.10.3
P.E.I., 20.11.3
Quebec, 20.12.3
severance pay, 1.15, 20.1.4, 20.10.4
Tips, 1.7
in Quebec, 1.7.3
Tool allowances, 2.8
TP-42.15-V (Request for a Reduction in the
Allocation Rate), 1.7.3, Exhibit 1.3
TP-64.3-V (General Employment Conditions),
8.2.5, Exhibit 8.8
TP-1015.3-V (Source Deductions Return),
8.2.1, Exhibit 8.1
TP-1015.N-V (Election by Fishers to Have
Income Tax Deducted at Source), 8.2.6,
Exhibit 8.9
TP-1015.R.13.1-V (Statement of Commissions
and Expenses for Source Deduction
Purposes), 8.2.2, Exhibit 8.2
TP-1016-V (Application for a Reduction in
Source Deductions of Income Tax for an
Individual or a Self-Employed Person), 3.4.3,
8.2.4, Exhibit 8.4
TP-1017-V (Request to Have Additional Income
Tax Withheld at Source), 8.2.3, Exhibit 8.3
TP-1019.4-V (Register and Statement of Tips),
1.7.3, Exhibit 1.1
TP-1029.8.33.13-V (Tax Credit for the
Reporting of Tips), 1.7.3, Exhibit 1.4
TP-1086.R.1 (Employer’s Statement of Tips and
Tippable Sales), 1.7.4, Exhibit 1.2
TPZ-1015.R.14.1-V (Remittance of Source
Deductions and Employer Contributions),
Exhibit 8.5
Exhibit 8.6
Exhibit 8.7
TPZ-1015.R.14.3D-V (Application to Make
Remittances of Source Deductions and
Employer Contributions Based on Pay
Periods), 8.5.2, Exhibit 8.10
INDEX
IN-27
8.5.1, Exhibit 8.11
TPZ-1015.R.14.M-V (Request for a Correction
of a Remittance Form for Source Deductions
and Employer Contributions), Exhibit 8.12
Training: see Quebec Manpower Training
Requirement
Transfer of retiring allowance, 2.7.2
Transportation
to the job, 4.38
passes, 4.37
Travel: see also Automobile; Moving expenses
assistance re, 4.39
between home and business, 2.1
frequent flyer (loyalty) programs, 4.13
holiday trips, 4.16
in a prescribed zone, 4.39
spousal, 4.33
Travel expenses, remote work sites, 7.4.1
Travelling allowances, 2.9
car allowances, 2.1
Trial balance, year end reporting, 9.1.1
Tuition fees, scholarships and bursaries, 4.40
U
Unemployment tax (US), 3A.3.3, 3A.4.2,
3A.5.2, 3A.6, 3A.8.2
Uniforms and special clothing, 4.41, VI.6
Union assessments, 12.4
Union contract: see Collective agreements
Union dues, 12.3
United States
Adjusted Employer’s Quarterly Federal
Tax Return or Claim for Refund, 3A.5.1,
Exhibit 3A.6
Advance Earned Income Credit, 3A.3.4
American Recovery and Reinvestment Act
of 2009, 3A.7.3, 3A.9
Application for Employer Identification
Number (SS-4), 3A.1.1, Exhibit 3A.1
Consolidated Omnibus Budget
Reconciliation Act, 3A.7.3
Department of Health and Human
Services, 3A.9
Department of Immigration and
Naturalization, 3A.9
Department of Labor — Wage and Hour
Division, 3A.9
Department of Treasury, 3A.9
Electronic Federal Tax Payment System,
3A.4.3
employee
defined, 3A.1.2
right to work, 3A.1.3
Certificate (W-4), 3A.1.5, Exhibit 3A.2
employer identification numbers, 3A.1.1
application for, Exhibit 3A.1
Unemployment (FUTA) Tax Return
(940), 3A.5.2, Exhibit 3A.5
Employer’s Quarterly Federal Tax Return
(941), 3A.5.1, Exhibit 3A.3
employment taxes, 3A.3, 3A.4, 3A.5, 3A.6
Adjusted Employer’s Quarterly
Federal Tax Return or Claim for
Refund, 3A.5.1, Exhibit 3A.6
Advance Earned Income Credit,
3A.3.4
Electronic Federal Tax Payment
System, 3A.4.3
Certificate (W-4), 3A.1.5, Exhibit
3A.2
Unemployment (FUTA) Tax
Return (940), 3A.5.2, Exhibit 3A.5
Employer’s Quarterly Federal Tax
Return (941), 3A.5.1, Exhibit 3A.3
Federal Income Tax Withholding,
3A.3.1, 3A.4.1, 3A.5.1
3A.3.2, 3A.4.1, 3A.5.1
(8109), 3A.4.2
Federal Unemployment Tax Act,
3A.3.3, 3A.4.2, 3A.5.2
forms, 3A.1.1, 3A.1.5, 3A.4.2,
3A.5.1, 3A.5.2, 3A.5.3, 3A.5.4,
Exhibit 3A.1, Exhibit 3A.2,
Exhibit 3A.7
information returns and, 3A.5
non-payroll payments, 3A.5.4
penalties and, 3A.6
remitting, 3A.4.1, 3A.4.2, 3A.4.3
Report of Tax Liability for
Semiweekly Schedule Depositors
(941, Schedule B), 3A.5.1, Exhibit
3A.4
SS-4 (Application for Employer
Identification Number), 3A.1.1,
Exhibit 3A.1
state taxes, 3A.8
W-2 (Wage and Tax Statement),
W-4 (Employee’s Withholding
Allowance Certificate), 3A.1.5,
Exhibit 3A.2
Wage and Tax Statement (W-2),
Equal Pay Act, 3A.2.10
Fair Labor Standards Act, 3A.2
child labour, 3A.2.4
(CPM 2014 – Rel. 7)
IN-28
coverage, 3A.2.1
exemptions, 3A.2.2, 3A.2.3
hours of work, 3A.2.6
minimum wage, 3A.2.5
overtime, 3A.2.7
penalties, 3A.2.9
record-keeping, 3A.2.8
scope, 3A.2.1
white-collar exemptions, 3A.2.2
Family and Medical Leave Act, 3A.7.2
Federal Income Tax Withholding, 3A.3.1,
3A.4.1, 3A.5.1
3A.3.2, 3A.4.1, 3A.5.1
(8109), 3A.4.2
Federal Unemployment Tax Act, 3A.3.3,
3A.4.2, 3A.5.2
garnishments and levies, 3A.7.1
health insurance, 3A.7.3
independent contractor defined, 3A.1.2
Internal Revenue Service, 3A.6, 3A.9
penalties
violating employment standards, 3A.2.9
violating tax law, 3A.6
Report of Tax Liability for Semiweekly
Schedule Depositors (941, Schedule B),
reporting new hires, 3A.1.6
Social Security Administration, 3A.1.1,
3A.1.4, 3A.9
social security numbers, 3A.1.4
state laws, 3A.8
income tax, 3A.8.1
unemployment insurance, 3A.8.2
wage-hour law, 3A.8.4
workers’ compensation, 3A.8.3
unemployment insurance, 3A.3.3, 3A.4.2,
3A.5.2, 3A.8.2
W-2 (Wage and Tax Statement), 3A.5.3,
Exhibit 3A.7
Certificate), 3A.1.5, Exhibit 3A.2
Wage and Tax Statement (W-2), 3A.5.3,
Exhibit 3A.7
V
Vacation entitlement
Alberta, 21.2.1
B.C., 21.3.1
Manitoba, 21.4.1
Nova Scotia, 21.8.1
(CPM 2014 – Rel. 7)
Nunavut, 21.8A.1
Ontario, 21.9.1
P.E.I., 21.10.1
Quebec, 21.11.1
Vacation pay: see Pay, vacation
Vacation records, Ontario, 21.9.3
Vacation waiver
Alberta, 21.2.3
B.C., 21.3.3
Manitoba, 21.4.3
Nova Scotia, 21.8.3
Nunavut, 21.8A.3
Ontario, 21.9.4
Quebec, 21.11.3
Vacationable earnings, Exhibit 21.1
Vacations: see also Pay, vacation; Vacation
entitlement; Vacation waiver
Alberta, 21.2
B.C., 21.3
Manitoba, 21.4
New Brunswick., 21.5
Nova Scotia, 21.8
Nunavut, 21.8A
Ontario, 21.9
P.E.I., 21.10
Quebec, 21.11
Saskatchewan, 21.12
Vehicles
automobiles, as taxable benefit, 4.4
car allowance, 2.1
other than automobiles, 4.4.2a
Voting leave, 15.2
Alberta, 15.5.4
B.C., 15.6.6
Manitoba, 15.7.4
Nunavut, 15.11A.4
Ontario, 15.12.5
P.E.I., 15.13.4
Quebec, 15.14.8
INDEX
IN-29
W
W-2 (Wage and Tax Statement) (US), 3A.5.3,
Exhibit 3A.7
Certificate) (US), 3A.1.5, Exhibit 3A.2
Wage, minimum, provincial/territorial, Table
17.1, 17
Wage assignments
B.C., 10.3.2
Nunavut, 10.8A.2
Ontario, 10.9.2
Wage-loss replacement plans, 4.42, 6.5
Wage and Tax Statement (W-2) (US), 3A.5.3,
Exhibit 3A.7
Wages: see also Pay, Payment entries
garnishment-exempt, Exhibit 10.1
in lieu of notice, 1.20
Alberta, 20.2.3
B.C., 20.3.3
Manitoba, 20.4.3
Nova Scotia, 20.8.3
Nunavut, 20.9.3
Ontario, 20.10.3
P.E.I., 20.11.3
Quebec, 20.12.3
Wages and termination: see Terminations —
wages and
Wedding leave
Alberta, 15.5.3
B.C., 15.6.3
Manitoba, 15.7.3
Nunavut, 15.11A.3
Ontario, 15.12.3
P.E.I., 15.13.3
Quebec, 15.14.7
Work site, special or remote
C/QPP contributions and, 5.3.7
income tax and, 7.4.11, 8.4.11
tax exemption declaration form (TD4),
4.5.2, 7.2.5, 7.4.11, Exhibit 7.5
Work-related illness and injury leave (Canada
Labour Code), 15.4.7
Worker, status of under CPP and/or the EI Act
(CPT1), III.1, Exhibit III.2
Workers’ compensation accident reporting
Alberta, 22.1.4
B.C., 22.2.4
Manitoba, 22.3.4
Nova Scotia, 22.7.4
Ontario, 22.8.4
P.E.I., 22.9.4
Quebec, 22.10.4, 22.10.5
Workers’ compensation awards, 22.13
Quebec, 22.13.2
source deduction withholding and
reporting
federal, 5.3.9, 22.13.1
Quebec, 5.3.9, 22.13.2
Workers’ Compensation bodies, registration with
Alberta, 22.1
B.C., 22.2
Manitoba, 22.3
New Brunswick, 22.4
Northwest Territories and Nunavut, 22.6
Nova Scotia, 22.7
Ontario, 22.8
P.E.I., 22.9
Quebec, 22.10
Saskatchewan, 22.11
Workers’ compensation business change reporting
Alberta, 22.1.5
B.C., 22.2.5
Manitoba, 22.3.5
Nova Scotia, 22.7.5
Ontario, 22.8.5
P.E.I., 22.9.5
Quebec, 22.10.6
Workers’ compensation coverage
Alberta, 22.1.1
employment outside Canada and, 3.2.4a
Manitoba, 22.3.1
Nova Scotia, 22.7.1
Ontario, 22.8.1
P.E.I., 22.9.1
Quebec, 22.10.1
(CPM 2015 – Rel. 4)
IN-30
Workers’ compensation employer assessment:
see also employer statements below
assessable/insurable earnings for each
province/territory, Exhibit 22.1
by province/territory
Alberta, 22.1.2
B.C., 22.2.2
Manitoba, 22.3.2
Northwest Territories and Nunavut,
22.6.2
Nova Scotia, 22.7.2
Ontario, 22.8.2
P.E.I., 22.9.2
Quebec, 22.10.2
maximum assessable/insurable earnings,
Exhibit 22.2
Workers’ compensation employer statements
Alberta
Employer Annual Return, 22.1.3,
Exhibit 22.3, Exhibit 22.3-1
B.C.
Employer Payroll and Contract
Labour Report, 22.2.3, Exhibit 22.4
Manitoba
Annual Payroll Form, 22.3.3, Exhibit
22.5
New Brunswick
Employer Payroll Report, 22.4.3,
Exhibit 22.6
Employer’s Payroll Statement,
22.5.3, Exhibit 22.7
Northwest Territories and Nunavut
Employer’s Payroll Statement for
2014 and Estimate for 2015,
22.6.3, Exhibit 22.8
Nova Scotia
Employer Year-end Update, 22.7.3,
Exhibit 22.9
Statement of Account, 22.7.3, Exhibit
22.9-1
Ontario
Premium Remittance, 22.8.2
Reconciliation, 22.8.3, Exhibit 22.10
P.E.I.
Employer Registration Form, 22.9.3,
Exhibit 22.11
Monthly Assessment Payment
Option, 22.9.2, Exhibit 22.16
Quebec
Statement of Wages, 22.10.3, Exhibit
22.12
(CPM 2015 – Rel. 4)
Saskatchewan
Employer’s Payroll Statement,
22.11.3, Exhibit 22.13
Yukon Territory
Employer’s Payroll Return &
Contract Labour Report, 22.12.3,
Exhibit 22.14
Work-related illness and injury leave
Writ of Continuing Garnishment (Yukon),
Exhibit 10.26
Writ of Immediate Garnishment (Yukon),
Exhibit 10.25
Writ of Seizure (Quebec), Exhibit 10.22
Y
Year end reporting, allowances/earnings/
benefits/expenses, 4.1
advances, 1.1.2
automobile, 2.1.2, 4.4.7
awards, 4.12.2
board and lodging, 4.5.2
bonuses and incentives, 1.2.1
bursaries, 4.40.2
cell phones, 4.6.2
child-care expenses, 4.7.2
clothing allowance, 2.2.2
club membership, 4.8.2
commissions and draws, 1.3.1
plans, 4.10A.2
death benefits, 1.4.2
director’s fees, 1.5.4
4.11.2
educational allowance, 2.3.2
emergency volunteers, earnings paid to,
1.6.2
gifts, 4.14.2
gratuities and tips, 1.7.4
group term life insurance, 4.15.2
housing, 4.17.2
loans, 4.19.5
meal allowance, 2.4.2
moving expenses, 2.5.2, 4.22.2
overtime pay, 1.8.1
private health services plan, 4.24.2
prizes, 4.25.2
INDEX
profit-sharing plan payments, 1.9
public officer holder, 2.6.2
qualifying retroactive lump sum payments,
1.10.2
Registered Retirement Savings Plans, 4.29.2
regular pay, 1.11.2
rent-free or low-rent housing, 4.5.2, 4.17.2
retirement compensation arrangements,
1.12.1
retiring allowances, 2.7.3
retroactive earnings, 1.13.3
salary deferral arrangements, 1.14.3
severance pay, 1.15.2
shift pay, 1.16.1
sick pay, 1.17.2
statutory holiday pay, 1.18.1
SUB plans, 6.6.3
tool allowances, 2.8.2
travel in a prescribed zone, 4.39.2
travelling allowances, 2.9.2
tuition fees, 4.40.2
uniforms and special clothing, 4.41.2
vacation pay, 1.19.1
wages in lieu of notice, 1.20.2
workers’ compensation awards, 22.13.5, 22.13.6
Year end reporting process
business ceases operating, 9.2.5
correcting/replacing forms, 9.2.4
electronic filing, 9.2.2
IN-31
employment outside Canada, 3.3
guide books, 9.1.2
NR4: see NR4
NR4 Summary: see NR4 Summary
Pensionable and Insurable Earnings
Review, 9.2.7
preparation for year end, 9.1
retiring allowance, 2.7.3
RL-1: see RL-1
RL-2: see RL-2
RL-2 Provenance codes, 9.12
RL-17: see RL-17
Summary of Source Deductions and
Employer Contributions: see Summary
of Source Deductions and Employer
Contributions
T4: see T4
T4 Summary: see T4 Summary
T4A: see T4A
T4A Summary: see T4A Summary
T4A-NR: see T4A-NR
T4A-NR Summary: see T4A-NR Summary
trial balance, 9.1.1
Yukon Territory
garnishments, 10.13
health care, 13.12
leaves, 15.16
overtime, 14.14.2
terminations, 20.14
vacations, 21.13
Yukon Territory Health Care Insurance Plan, 13.12
(CPM 2015 – Rel. 5)

Guide to using: Entries are indexed by section number

Transcription

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