Category Archives: Source Deductions and Reporting

These entries describe the compliance requirements related to the CRA, to Revenu Quebec and to the other governments related to payroll in Canada

Can New Year’s Day be a pay day?

As payroll staff start planning for year-end, one step in this process is to map out the coming year’s payroll schedules. When looking at these, particularly if you pay on Fridays, you will quickly see that January 1, 2016 – … Continue reading

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Employer paid BC MSP premiums – cash or non-cash taxable benefit?

British Columbia is the only province in Canada where monthly premiums are used to support the public health care system. In other provinces, either the income tax system and/or an employer payroll tax is used for this purpose. While premiums … Continue reading

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Using Excel to Balance Year-End

A fundamental payroll responsibility is to ensure that year-end slips are completed with 100% accuracy. It’s hard to imagine how the checking and balancing required to meet this responsibility could be done without mastering Excel fundamentals. Here’s a best practice … Continue reading

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Why the Province of Employment Rules Don’t Work

It’s time we recognize the province of employment rules need fixing. I’ve written several times about these rules, (search my blog for ‘province of employment’) but always with a view to explaining what these are. Now I’d like to express … Continue reading

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What’s the correct tax treatment for individual WLRPs?

First of all, what do we mean by the term wage loss replacement plan (WLRP)? These are plans which provide employees with income when they can’t work due to illness or injury. For payroll or HR purposes, these plans are … Continue reading

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