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

Employee Identity – Best Practices

What would you do in this situation? You’re hiring an employee, where a valid driver’s licence is required. The company pays by direct deposit, so the applicant has provided a void cheque. You have asked, but the employee says his … Continue reading

Gallery | Tagged , , , , , , , | Leave a comment

Taxable benefits – cash or non-cash?

Taxable benefits, with one exception, are only insurable earnings for EI premium purposes where these are provided as cash or near-cash. If taxable benefits are non-cash, the general rule is that no EI premiums are due and there is no … Continue reading

Gallery | Tagged , , , , , , | Leave a comment

Today’s EI announcement – lower small business employer premiums

Today the Harper government announced a new tax credit for small business employers. I’m not sure the initial press coverage gave a very clear description of what is being done. First, there will be no actual reduction in the upfront … Continue reading

Gallery | Tagged , , , | Leave a comment

What HR needs to know about EI

Payroll primarily experiences Employment Insurance as a series of source deduction and reporting requirements. However, EI is also an employee benefit plan, in much the same way that WCB coverage and employer-sponsored disability plans are other types of employee benefit … Continue reading

Gallery | Tagged , , , , , , , , , , , | Leave a comment

EI allocation rules for ROE reporting

The Record of Employment (ROE) is the document Service Canada uses to determine whether claimants will get EI benefits, the weekly rate for any such benefits and for how many weeks claimants may be paid regular EI benefits. Correctly completing … Continue reading

Gallery | Tagged , , | Leave a comment

Online payroll calculators

One of payroll’s fundamental responsibilities is to ensure employees are paid accurately. Such pay can’t be accurate, if the amounts being deducted for income tax, CPP or EI aren’t correct. As a result, checking source deduction accuracy should be part … Continue reading

Gallery | Tagged , , , , , , , | Leave a comment

Which Tax Year?

Everyone understands that T4 reporting applies on a cash basis, based on actual pay dates. For example, a bi-weekly pay period may cover work between December 14 and 27, 2013, but the pay day for that work may fall on … Continue reading

Gallery | Tagged , , , , | Leave a comment