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

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

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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

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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

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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

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An update on the 2012 federal budget drop of SIN cards

In 2012, I wrote about plans to phase out a physical card for Social Insurance Numbers, based on changes introduced in that year’s federal budget. Now, the recently released 2014 edition of the Employers’ Guide, T4001, provides the CRA’s new … Continue reading

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How might disability plan choices impact employees?

For employers considering short or long term disability plans there are a great many decisions to be made about plan design, funding and administration. Should benefits be insured, should employees contribute to the cost of benefits, and, if the employer … Continue reading

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Which Year-End Slip – T4 or T4A?

For most purposes, it’s pretty straightforward which year-end slip has to be completed. While we generally think of year-end reporting requirements in terms of just the T4, there are, however, a variety of other slips which payroll must occasionally use … Continue reading

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New CRA guidance on Wage Loss Replacement Plans

Many of you may have noticed the late release of the T4001 Employers’ Guide for 2014. One reason for this might be the expanded guidance the CRA posted on its web site, in the CPP/EI rulings area, on December 17, … Continue reading

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Further QPP rule changes on employee transfers into Quebec

The Canada Pension Plan and its Quebec equivalent, the QPP, have always been broadly similar. For example, until recently contribution rates and maximum annual contributions have been the same under both plans. That changed in 2012, when the Quebec government … Continue reading

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Why you shouldn’t give employees payroll advances

For a small employer or a small payroll department, it can be an awkward situation if employees ask for an advance on their wages. In effect, such request is for an informal, short-term employer loan. However, there are also other … Continue reading

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