Author Archives: Alan R. McEwen

About Alan R. McEwen

HRIS/Payroll consultant and freelance writer

Stock Option Benefit Source Deduction and Reporting

Administering stock options can be challenging for payroll, particularly where the persons concerned are no longer employees and there are no other earnings from which to make source deductions. These challenges increased after the related income tax source deduction requirements … Continue reading

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Payroll Dates

In payroll, everything is about dates. Of course, not dates, as in couples or fruit, but dates as in 24 hour time periods. There are two basic types of dates used in payroll: dates used to define employee demographics and … Continue reading

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Who Must Report Sales Awards – the Manufacturer or the Employer?

Prizes are a common tool for manufacturers to promote the sale of their products, in both wholesale and retail sales and distribution. So long as these awards are somehow tied to employee performance, they are taxable income which must be … Continue reading

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Disconnect between EI insurable earnings and hours for statutory holidays

Employment standards drive what employees must be paid for statutory holidays – either for entitlement to the holiday itself or for actual work on the holiday. Every employment standards jurisdiction in Canada requires that statutory holiday pay, the entitlement to … Continue reading

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When does employment end – What is employment versus other income?

A number of recent postings to Canadian HR and payroll related LinkedIn groups, have raised questions about classifying earnings as either income from employment (wages in lieu of notice) or as other income (retiring allowance). In part, these postings also … Continue reading

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How to interpret the Ontario employment standards definition of “work”

Hourly paid employees have to get paid for each hour they work. You wouldn’t think there could be much controversy over that. However, like many other aspects of payroll, the devil is in the details and here the details are … Continue reading

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The risks of treating employees as self-employed contractors

The CBC reported this week that Shaw Communications was found to have broken the federal Canada Labour Code, in relation to two persons who formerly worked at one of its smaller Vancouver business units. The business unit treated the two … Continue reading

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How to calculate overtime for salaried employees in Ontario

I was recently asked this question about overtime for salaried employees in Ontario. If the regular hours of work are 37.5 and employees work past the overtime threshold of 44 hours per work week, how are the hours between 37.5 … Continue reading

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Pay Equity and What it is Not

I moderated a seminar on pay equity in Ontario on February 21, 2013, and one of the speakers made an interesting point about what pay equity is not. The speaker, Veronique Soldini, of the Ontario Pay Equity Commission, made the … Continue reading

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Where does a director “report to work”?

It’s time to test your payroll knowledge. In the following scenario, what do you think is the correct province of employment? Sharon is a member of the board of directors of a Canadian resource company. Although the corporate headquarters are … Continue reading

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