Tag Archives: EI

Who Must Report Sales Awards – the Manufacturer or the Employer?

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

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The risks of treating employees as self-employed contractors

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

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Banked Overtime – When must source deductions be taken?

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

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When do earnings stop being pensionable and insurable?

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

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Principles of HR/Payroll system design

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

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