There are 3 different ways employers may terminate employment: allowing employees to work out the notice period, paying salary continuance or terminating without notice. All three have an impact on when the employment relationship ends and when employee rights and … Continue reading
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 … 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
Everyone knows the importance of the province of employment. First, getting this right is fundamental to correctly calculating income tax source deductions, since these are in part based on legislation specific to the province concerned. Second, since the province of … Continue reading
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