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’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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Emergency travel benefits – Do they belong as part of extended health?

Extended health coverage is a benefit offered by many employers, usually under a group insurance contract with one of the major insurance companies, such as Sun Life, Manulife and The Co-operators, etc. Emergency travel benefits are a standard part of … Continue reading

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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

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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

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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

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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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