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	<title>Canadian Payroll Consulting</title>
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	<link>http://alanrmcewen.com</link>
	<description>Alan McEwen &#38; Associates provides HRIS/payroll consulting, freelance writing and systems expertise</description>
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		<title>Canadian Payroll Consulting</title>
		<link>http://alanrmcewen.com</link>
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		<title>Stock Option Benefit Source Deduction and Reporting</title>
		<link>http://alanrmcewen.com/2013/05/20/stock-option-benefit-source-deduction-and-reporting/</link>
		<comments>http://alanrmcewen.com/2013/05/20/stock-option-benefit-source-deduction-and-reporting/#comments</comments>
		<pubDate>Mon, 20 May 2013 16:47:15 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Source Deductions and Reporting]]></category>
		<category><![CDATA[Canadian-Controlled Private Corporation]]></category>
		<category><![CDATA[CCPC]]></category>
		<category><![CDATA[CPP pensionable earnings]]></category>
		<category><![CDATA[EI insurable earnings]]></category>
		<category><![CDATA[phantom stock options]]></category>
		<category><![CDATA[security option benefits]]></category>
		<category><![CDATA[stock optipon benefits]]></category>
		<category><![CDATA[T4 reporting]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=224</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/05/20/stock-option-benefit-source-deduction-and-reporting/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=224&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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		<title>Payroll Dates</title>
		<link>http://alanrmcewen.com/2013/05/19/payroll-dates/</link>
		<comments>http://alanrmcewen.com/2013/05/19/payroll-dates/#comments</comments>
		<pubDate>Sun, 19 May 2013 18:23:03 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[Payroll / HR sofware and systems]]></category>
		<category><![CDATA[Source Deductions and Reporting]]></category>
		<category><![CDATA[accrual basis]]></category>
		<category><![CDATA[allocation]]></category>
		<category><![CDATA[birthdate]]></category>
		<category><![CDATA[cash basis]]></category>
		<category><![CDATA[hire date]]></category>
		<category><![CDATA[last hire date]]></category>
		<category><![CDATA[original hire date]]></category>
		<category><![CDATA[pay date]]></category>
		<category><![CDATA[pay period dates]]></category>
		<category><![CDATA[return to work date]]></category>
		<category><![CDATA[ROE Block 10]]></category>
		<category><![CDATA[seniority date]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=221</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/05/19/payroll-dates/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=221&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://alanrmcewen.com/2013/05/19/payroll-dates/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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		<title>Who Must Report Sales Awards – the Manufacturer or the Employer?</title>
		<link>http://alanrmcewen.com/2013/04/14/who-must-report-sales-awards-the-manufacturer-or-the-employer/</link>
		<comments>http://alanrmcewen.com/2013/04/14/who-must-report-sales-awards-the-manufacturer-or-the-employer/#comments</comments>
		<pubDate>Sun, 14 Apr 2013 14:49:24 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Source Deductions and Reporting]]></category>
		<category><![CDATA[awards provided by a manufacturer]]></category>
		<category><![CDATA[CPP]]></category>
		<category><![CDATA[EI]]></category>
		<category><![CDATA[non-cash awards; near-cash awards]]></category>
		<category><![CDATA[sales awards or prizes]]></category>
		<category><![CDATA[T4 employment income; T4A other income]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=214</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/04/14/who-must-report-sales-awards-the-manufacturer-or-the-employer/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=214&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://alanrmcewen.com/2013/04/14/who-must-report-sales-awards-the-manufacturer-or-the-employer/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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		<title>Disconnect between EI insurable earnings and hours for statutory holidays</title>
		<link>http://alanrmcewen.com/2013/04/07/disconnect-between-ei-insurable-earnings-and-hours-for-statutory-holidays/</link>
		<comments>http://alanrmcewen.com/2013/04/07/disconnect-between-ei-insurable-earnings-and-hours-for-statutory-holidays/#comments</comments>
		<pubDate>Sun, 07 Apr 2013 14:36:47 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Best Practices]]></category>
		<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[Source Deductions and Reporting]]></category>
		<category><![CDATA[bonus]]></category>
		<category><![CDATA[commissions]]></category>
		<category><![CDATA[Employment Insurance]]></category>
		<category><![CDATA[insurable earnings]]></category>
		<category><![CDATA[insurable hours]]></category>
		<category><![CDATA[statutory holiday pay]]></category>
		<category><![CDATA[statutory holidays]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=212</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/04/07/disconnect-between-ei-insurable-earnings-and-hours-for-statutory-holidays/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=212&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://alanrmcewen.com/2013/04/07/disconnect-between-ei-insurable-earnings-and-hours-for-statutory-holidays/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
	
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		<title>When does employment end – What is employment versus other income?</title>
		<link>http://alanrmcewen.com/2013/03/29/when-does-employment-end-what-is-employment-versus-other-income/</link>
		<comments>http://alanrmcewen.com/2013/03/29/when-does-employment-end-what-is-employment-versus-other-income/#comments</comments>
		<pubDate>Fri, 29 Mar 2013 13:42:32 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Best Practices]]></category>
		<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[Source Deductions and Reporting]]></category>
		<category><![CDATA[employment income]]></category>
		<category><![CDATA[lump sum payments]]></category>
		<category><![CDATA[Record of employment]]></category>
		<category><![CDATA[retiring allowance]]></category>
		<category><![CDATA[salary continuance]]></category>
		<category><![CDATA[T4]]></category>
		<category><![CDATA[wages in lieu of notice]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=209</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/03/29/when-does-employment-end-what-is-employment-versus-other-income/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=209&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://alanrmcewen.com/2013/03/29/when-does-employment-end-what-is-employment-versus-other-income/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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		<title>How to interpret the Ontario employment standards definition of &#8220;work”</title>
		<link>http://alanrmcewen.com/2013/03/24/how-to-interpret-the-ontario-employment-standards-definition-of-work/</link>
		<comments>http://alanrmcewen.com/2013/03/24/how-to-interpret-the-ontario-employment-standards-definition-of-work/#comments</comments>
		<pubDate>Mon, 25 Mar 2013 00:13:59 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[approved overtime]]></category>
		<category><![CDATA[call-in pay]]></category>
		<category><![CDATA[meal breaks]]></category>
		<category><![CDATA[reporting pay]]></category>
		<category><![CDATA[the derfinition of work]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=206</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/03/24/how-to-interpret-the-ontario-employment-standards-definition-of-work/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=206&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://alanrmcewen.com/2013/03/24/how-to-interpret-the-ontario-employment-standards-definition-of-work/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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		<title>The risks of treating employees as self-employed contractors</title>
		<link>http://alanrmcewen.com/2013/03/17/the-risks-of-treating-employees-as-self-employed-contractors/</link>
		<comments>http://alanrmcewen.com/2013/03/17/the-risks-of-treating-employees-as-self-employed-contractors/#comments</comments>
		<pubDate>Sun, 17 Mar 2013 17:32:20 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Best Practices]]></category>
		<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[Source Deductions and Reporting]]></category>
		<category><![CDATA[CPP]]></category>
		<category><![CDATA[EI]]></category>
		<category><![CDATA[income tax]]></category>
		<category><![CDATA[interest]]></category>
		<category><![CDATA[penalties]]></category>
		<category><![CDATA[self-employed contractor]]></category>
		<category><![CDATA[waiver]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=203</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/03/17/the-risks-of-treating-employees-as-self-employed-contractors/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=203&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://alanrmcewen.com/2013/03/17/the-risks-of-treating-employees-as-self-employed-contractors/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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		<title>How to calculate overtime for salaried employees in Ontario</title>
		<link>http://alanrmcewen.com/2013/03/10/how-to-calculate-overtime-for-salaried-employees-in-ontario/</link>
		<comments>http://alanrmcewen.com/2013/03/10/how-to-calculate-overtime-for-salaried-employees-in-ontario/#comments</comments>
		<pubDate>Sun, 10 Mar 2013 14:00:40 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[hourly paid]]></category>
		<category><![CDATA[overtime]]></category>
		<category><![CDATA[salaried]]></category>
		<category><![CDATA[salary]]></category>
		<category><![CDATA[workweek overtime threshold]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=200</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/03/10/how-to-calculate-overtime-for-salaried-employees-in-ontario/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=200&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://alanrmcewen.com/2013/03/10/how-to-calculate-overtime-for-salaried-employees-in-ontario/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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		<title>Pay Equity and What it is Not</title>
		<link>http://alanrmcewen.com/2013/03/03/pay-equity-and-what-it-is-not/</link>
		<comments>http://alanrmcewen.com/2013/03/03/pay-equity-and-what-it-is-not/#comments</comments>
		<pubDate>Sun, 03 Mar 2013 13:43:15 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[pay equity]]></category>
		<category><![CDATA[equal pay for equal work]]></category>
		<category><![CDATA[Pay Equity Act]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=197</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/03/03/pay-equity-and-what-it-is-not/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=197&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>1</slash:comments>
	
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		<title>Where does a director “report to work”?</title>
		<link>http://alanrmcewen.com/2013/02/23/where-does-a-director-report-to-work/</link>
		<comments>http://alanrmcewen.com/2013/02/23/where-does-a-director-report-to-work/#comments</comments>
		<pubDate>Sat, 23 Feb 2013 15:22:17 +0000</pubDate>
		<dc:creator>Alan R. McEwen</dc:creator>
				<category><![CDATA[Cross border payrolls]]></category>
		<category><![CDATA[Source Deductions and Reporting]]></category>
		<category><![CDATA[director's fees]]></category>
		<category><![CDATA[employment income]]></category>
		<category><![CDATA[income tax treaty]]></category>
		<category><![CDATA[permanent establishment]]></category>
		<category><![CDATA[province of employment]]></category>
		<category><![CDATA[report to work]]></category>
		<category><![CDATA[salary or wages]]></category>

		<guid isPermaLink="false">http://alanrmcewen.com/?p=190</guid>
		<description><![CDATA[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 &#8230; <a href="http://alanrmcewen.com/2013/02/23/where-does-a-director-report-to-work/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=alanrmcewen.com&#038;blog=37186909&#038;post=190&#038;subd=alanrmcewen&#038;ref=&#038;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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