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 … Continue reading
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 … Continue reading
Banked overtime is a common payroll practice. When overtime is banked, the issues that arise usually deal with whether dollars or time are banked, how long overtime may be kept in the bank and the rate at which banked overtime … Continue reading
The CRA asserts that earnings don’t stop being CPP pensionable or EI insurable, just because the employment relationship is over. My experience is that most payroll practitioners follow logic something like this to determine if CPP or EI source deductions … Continue reading
HR and payroll are linked together by the transactions that mark an employee’s history with the employer. Some of these transactions relate to changes in employees status, while others affect the earnings and deductions required in payroll. If HR and … Continue reading
One criticism often levelled at the Employment Insurance system is that it discourages claimants from accepting part-time or short-term work, while on benefit. Such work can often be a path back to full-time employment. For that reason, the amount that … Continue reading
