Index
Guide to using: Entries are indexed by section number rather than page number,
except for exhibits or illustrations. For example, in the entry “Jury duty, 12.3.4”,
“12.3.4” refers to Chapter 12, Section 12.3.4. Exhibits are identified by chapter
and exhibit number. The forms found throughout the manual are also published in
the Forms section at the back of the manual. They are not listed in the Index. See
the Table of Contents in the Forms section for a listing of their page numbers.
Ta-bles are indexed by table number.
The following abbreviations are used throughout sub-entries. Main entry headings
are written out in full.
CPP = Canada Pension Plan
EI = Employment Insurance
GST = Goods and Services Tax
ROE = Record of Employment
RRSP = Registered Retirement Savings Plan
SUB = Supplemental Unemployment Benefit
A
Academic awards, 3.39
Accident: see also Illness; injury insurance plans, 3.41
reporting, 15.5, Exhibit 15.2, Exhibit 15.3 workers’ compensation fund, 15.3
Addresses
government reporting bodies, 18.1, 18.2 Administration, personnel: see Personnel
administration
Adolescents, approved types of work for, 11.4 Advances, as taxable earnings, 1.1
correcting salary overpayments, 1.1.1 year end reporting, 1.1.2
Age
employee minimum, 11.4 Old Age Security, 9.2
Agricultural workers, foreign, 4.3.4
Alberta Health Care Insurance Plan: see Health care, Alberta
Alberta Human Rights Commission, 11.2 Allowances: see also Automobile; Benefits,
taxable car/motor vehicle, 2.1 clothing, 2.2 educational, 2.3 meal, 2.4 moving expenses, 2.5, 3.21 municipal officer’s expense, 2.6 remote work sites, 6.4.11 retiring, 2.7
taxable, Exhibit 2.1 tool, 2.8
travelling, 2.9
Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act (CPT100), Exhibit 5.4
Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act (CPT101), Exhibit 5.5
Appearance and grooming, 11.2.5
Application for a Refund of Overdeducted CPP Contributions or EI Premiums (PD24), 5.4.2, Exhibit 5.3
Application for Employment Insurance Premium Reduction, Exhibit 5.6 Application forms for employment, 11.2.1,
Exhibit 11.1
Appraisals, performance, 11.5 Assets, purchased, 3.27
GST considerations, 3.27.3 year end reporting, 3.27.2 Automobile
allowance, 2.1 as taxable benefit, 3.3 employer-leased, 3.3.1b employer-owned, 3.3.1a
expenses associated with moving, 2.5, 3.21 GST considerations, 3.3.8
limited personal use of, 3.3.2b operating costs calculating, 3.3.3, 3.3.4 employee-owned, 3.3.4a exceptions, 3.3.4 repayment of, 3.3.4b parking fees, 3.3.4c record keeping, 3.3.6 standby charges calculation of, 3.3.1 exceptions, 3.3.2
for automobile sales/lease staff, 3.3.2c for fleet operations, 3.3.2d
personal use of, 3.3.2b reduced, 3.3.2b, 3.3.2c
terminal charges/credits on lease, 3.3.2e
year end reporting, 3.3.7
Awards: see also Bonuses; Gifts; Prizes; Scholarships
as taxable earnings/benefits, 3.13 income tax on, 6.4.1
workers’ compensation, 15.8
B
Balance, trial, 7.1.1 Benefits, taxable, Table 3.2
automobiles, 3.3 board and lodging, 3.4 bursaries, 3.39 cell phones, 3.5
child-care expenses, 3.6 club memberships, 3.7
computer purchase program, 3.8 counselling services, 3.9
disability-related employment benefits, 3.10
EI premium reduction, employer’s, 3.11 frequent flyer (loyalty) programs, 3.12 gifts and awards, 3.13
group term life insurance, 3.14 GST and, 3.2
holiday trips, 3.15 housing, 3.16
rent-free or low-rent, 3.16 income maintenance plans, 3.17 insurance, sickness/accident, 3.30 internet service, 3.19
interest-free/low interest loans, 3.18
membership fees, professional, 3.25 merchandise/commission discounts, 3.20 moving expenses, 3.21
parking fees, 3.22
private health services plan, 3.23 prizes, 3.24
provincial health insurance plan, 3.26 purchased assets, 3.27
Registered Retirement Savings Plans, 3.28 scholarships, 3.39
security options, 3.29 social events, 3.31 spousal travel, 3.32 subsidized meals, 3.33
subsidized school services, 3.34 tax-free savings accounts, 3.35 transportation
passes, 3.36 to the job, 3.37 travel assistance, 3.38
travel in a prescribed zone, 3.38 tuition fees, 3.39
uniforms and special clothing, 3.40 wage-loss replacement plans, 3.41 year end reporting, 3.1
Benefits during termination notice period, 13.3 Bereavement
leave, 12.3.3
travel benefits for, 3.38 Board and lodging, 3.4
at special and remote work sites, 3.4.1 Bonuses: see also Awards; Gifts; Prizes
as earnings, 1.2
year end reporting, 1.2.1 calculating income tax on, 6.4.1 Borrowed funds: see Loans
Bulk Employee Application for Compound Interest Bonds (Form S11), 10.2
Bursaries, 3.39
Business changes, II.7, 6.5.3, 6.5.4, 12.7, 13.1.3, 15.6
Business number, II.6
Payroll Account Information (RC1B), Exhibit II.3
Request for a (RC1), Exhibit II.2 Request to Close Business Number (BN)
Program Accounts (RC145), Exhibit II.4
Business Payrolls Survey, 16.1, Exhibit 16.1, Exhibit 16.2
Canada Pension Plan: see Pension Plan, Canada Canada Pension Plan Act
request re status of worker under (CPT1), II.1, Exhibit II.1
Canada Revenue Agency addresses of offices, 18.1 Business Number, II.6
earned income calculation form, 9.4.4 garnishments, 8.2
interest rate on employer-provided loans, 3.18
on employer/employee relationship, II.1 Pension Adjustment Calculation Guide,
9.5
record keeping, 6.7
registration of pension plans with, 9.3 responsibilities of, 18.1
rollover of retiring allowances and, 2.7.3 rulings, II.1, 4.1.7
source deduction remittance schedule, Table 6.1
tax forms: see Income tax forms Canada Savings Bonds
as non-statutory deduction, 10.2 payroll deductions for, 10.2 Car: see also Automobile
allowance, 2.1
fleet operations, 3.3.2d
for automobile sales/lease staff, 3.3.2c Cell phones, 3.5
Change of name: see Name change, reporting of Charitable donations, 10.3
Cheques, manual advances, 10.8
sample deductions for, 17.1 Child care: see also Maternity;
Parental/paternity
supplemental UI benefit plans to cover, 5.6.1
Child-care expenses, 3.6 Child support garnishments, 8.1 Civic holidays, 12.6.2
Clergy, housing benefit and, 3.16.1
Clergy Residence Deduction (T1223), 3.16.1, Exhibit 3.1
Clothing
allowance, 2.2
uniforms and special clothing, 3.40 Club memberships, 3.7
Coffee breaks, 12.2.5
Collective bargaining: see also Union contracts retroactive increases resulting from, 1.13.1 Combination pension plan, 9.3.2c
Commission discounts, 3.20 Commissioned employees
expenses statement for, 6.2.2, Exhibit 6.2 Commissions, 1.3
income tax and, 6.4.2
irregularly paid, EI and, 5.4.4c year end reporting, 1.3.1
Compassionate care leave, 12.3.7
supplementary EI benefit plans and, 5.6.5 Compensation, awards to workers, 15.8
see also Wages; Workers’ Compensation
Compound interest bonds, application for, 10.1 Compressed work week, 12.2.4
Computer purchase programs, 3.8
Computerized income tax calculations, 6.3.4 Construction workers
termination notice for, 13.1
Contractors, workers’ compensation and, 15.1 Contribution limits, tax-assisted retirement
savings, 9.4.1
deferred profit-sharing plans, 9.4.3, Table 9.3
defined benefit plans, 9.4.2a
money purchase plans, 9.4.2b, Table 9.2 RRSPs, 9.4.4, Table 9.4
Contribution rates
CPP, Table 4.1, Table 4.2, Table 4.3 EI
employer’s, 5.4.1, Table 5.4 overpayments, 5.4.2, Exhibit 5.3 rate of, Table 5.2
recovery of premiums, 5.4.3 Counselling services, 3.9
Court maintenance orders, 8.1, 8.3 CPP: see Pension Plan, Canada CPT1 form, II.1, Exhibit II.1 CPT30 form, Exhibit 4.1 CPT100 form, Exhibit 5.4 CPT101 form, Exhibit 5.5
CRA: see Canada Revenue Agency Credit union
deductions, 10.4
D
Death benefits, as taxable earnings, 1.4 exceptions, 1.4.1
year end reporting, 1.4.2
Declaration of Conditions of Employment (T2200), 2.1, 6.2.6, Exhibit 6.8
Declaration of Exemption — Employment at a Special Work Site (TD4), 3.4.2, 6.2.5, 6.4.11, Exhibit 6.5
Deductions, forms for reporting: see Remittance forms
Deductions, non-statutory, Chapters 9-10 Alberta Health Care Insurance Plan, 10.1 Canada Savings Bonds, 10.2
charitable donations, 10.3 credit union, 10.4
group insurance plan premiums, 10.5 loans, 10.6
meal tickets, 10.7
pensions: see Pension adjustments; Pension benefits; Pension plans, employer-sponsored
share purchase plans, 10.9 union dues, 10.10
Deductions, statutory, Chapters 4-8
see entries under Employment insurance;
Garnishments; Income tax; Pension Plan, Canada; Year end reporting
CPT100 (Appeal of a Ruling Under the Canada Pension Plan and/or
Employment Insurance Act), Exhibit 5.4 CPT101 (Appeal of an Assessment Under
the Canada Pension Plan and/or
Employment Insurance Act), Exhibit 5.5 employer/employee relationship re, II.1 order of deduction, II.2
Request re status of worker, CPP and/or EI Act (CPT1), II.1, Exhibit II.1
Deferred profit-sharing plans, 1.9.1, 9.4.3 pension adjustment, 9.5.4
pension adjustment reversals, 9.5.11 Defined benefit plan, 9.4.2a
Delayed retirement benefits, 9.1.3
Determination of Exemption of an Indian’s Employment Income (TD1-IN), 6.2.3, 6.4.7, Exhibit 6.3
Directors’ fees as earnings, 1.5 income tax and, 6.4.4 non-resident, 1.5.3 paying fees only, 1.5.1
paying fees and salary/wages, 1.5.2 year end reporting, 1.5.4
Disability
discrimination on grounds of, 11.2.2 insurance plans for, 1.17
related employment benefits, 3.10 Discrimination
prohibited grounds of, 11.2 wage, 11.2.6
Disease
Employers’ Report of Injury or Occupational, Exhibit 15.2 reporting, 15.5
Worker’s Report of Injury or Occupational, Exhibit 15.3 Dismissal, unjust, 5.4.4b
see also Terminations
DPSP (see Deferred profit-sharing plans), 1.9.1, 9.4.3, 9.5.4, 9.5.11
Draws, 1.3
year end reporting, 1.3.1
E
Early retirement benefits, 9.1.2 Earned income, calculation of, 9.4.4
Earnings
assessments of for workers’ compensation, 15.4
deductions from: see Deductions entries insurable for EI, 5.3, 5.3.1, Table 5.5 interruption of, 5.8.1
retroactive: see Pay, retroactive vacationable, Table 12.1 Earnings, taxable
advances, 1.1
bonuses and incentives, 1.2 commissions and draws, 1.3 death benefits, 1.4
directors’ fees, 1.5
emergency volunteers, 1.6 gratuities and tips, 1.7 overtime pay, 1.8 profit-sharing plans, 1.9
qualifying retroactive lump sum payments, 1.10
regular pay, 1.11
retirement compensation arrangements, 1.12 retroactive earnings, 1.13
salary deferral arrangements, 1.14 severance pay, 1.15
shift pay, 1.16 sick pay, 1.17
statutory holiday pay, 1.18 vacation pay, 1.19
wages in lieu of notice, 1.20 Education allowance, 2.3
Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election (CPT30), Exhibit 4.1 Electronic filing, 7.2.2
Emergency volunteers’ remuneration and deductions, 1.6
exceptions, 1.6.1 year end reporting, 1.6.2
Employee benefits: see Benefits, taxable Employee deductions: see Deductions entries Employee earnings: see Earnings, taxable Employee expenses: see Allowances; Automobile Employees
commissioned, 1.3, 5.4.4c, 6.4.2 TD1X income tax form for, 6.2.2,
Exhibit 6.2
definition of, II.1, Exhibit II.1 eligible for CPP, 4.1
hiring procedures for, 11.3 human rights of, 11.2 minimum age, 11.4 new
records for, 11.3.2
part-time: see Part-time employees performance appraisals of, 11.5 profit-sharing plans for, 1.9.2 relationship with employer, II.1
Employer
contributions to deferred profit-sharing plan, 1.9.1
EI contributions, 5.4.1
EI premium reduction for, 3.11, 5.5, 18.1 new, II.7, 6.5.3
pension plans, multi-employer, 9.5.5 remittance of GST by, 3.2.3
successor, 12.7
who ceases business, II.7, 6.5.4, 12.7, 15.6 workers’ compensation premiums, 15.3 Employer Annual Return, 15.4, Exhibit 15.1,
Exhibit 15.1-1
Employer/employee relationship, II.1 CPT1 (Request for a Ruling as to the
Status of a Worker under the Canada Pension Plan and/or the Employment Insurance Act), Exhibit II.1
Employer’s EI premium reduction, 3.11 Employers’ Report of Injury or Occupational
Disease, Exhibit 15.2
Employment: see also Employment standards; Hiring procedures
discrimination in, prohibited grounds of, 11.2 equity in, 11.2, 12.1
insurable, for EI, 5.2, 5.2.1 letter of, 11.3.1
Record of: see Record of Employment recruitment, 11.2.1
Employment agency workers and CPP contributions, 4.3.3 and income tax deductions, 6.4.5 Employment insurance
compassionate care benefits, 12.3.8 contribution rate, 5.4
CPT100 (Appeal of a Ruling Under the Canada Pension Plan and/or
Employment Insurance Act), Exhibit 5.4 CPT101 (Appeal of an Assessment Under
the Canada Pension Plan and/or
Employment Insurance Act), Exhibit 5.5 employer rate reductions, Table 5.4 employer’s contribution, 5.4.1 employer’s premium reduction: see
Premium reduction, EI excepted employment, 5.2.1 excluded earnings, 5.3.1
insurable earnings, 5.3, Table 5.5 insurable employment, 5.2 interruption of earnings, 5.8.1 irregularly paid commissions, 5.4.4c leaves, 12.3
maternity, parental, and compassionate care benefits, 5.6.5
overpayments, 5.4.2, Exhibit 5.3 PD24 (Statement of Overpayment and
Application for Refund), 5.4.2, Exhibit 5.3 penalties, 5.11
premium reduction, 3.11, 5.5, 18.1, Table 5.4, Exhibit 5.6
premiums, 5.4, 5.4.3, Table 5.2, Table 5.3 Record of Employment, 5.8, 13.10, 17.4 record keeping, 5.10
reinstatement, 5.4.4b remittances, 5.9 reporting, 5.1, 5.9
Request for Payroll Information, 5.8.6, Exhibit 5.2
social insurance number and, 5.7 special cases, 5.4.4
special circumstances, 5.8.4 temporary layoff, 5.4.4a under SUB plans, 5.6 unjust dismissal, 5.4.4b Employment Insurance Act
on employee/employer relationship, II.1 re employer’s EI premium reduction, 3.11,
5.5
status of worker under, II.1, Exhibit II.1 Employment standards
equal pay for equal work, 12.1 exemptions from, Table 12.2 hours of work, 12.2
compressed work week, 12.2.4 maximum and minimum hours, 12.2.1 overtime, 12.2.2 rest periods, 12.2.5 special cases, 12.2.6 leaves, 12.3 bereavement, 12.3.3 jury duty, 12.3.4 maternity, 12.3.1 parental, 12.3.2 voting, 12.3.5 weddings, 12.3.6 minimum wage, 12.4 payment, 12.5 deductions, 12.5.3 on termination, 13.5 requirements, 12.5.2 statement of, 12.5.1 public holidays, 12.6 civic, 12.6.2 entitlement, 12.6.4 payment, 12.6.5 statutory, 12.6.1 substituting, 12.6.6 records retention, Table 12.3 rest periods, 12.2.5
successor employers, 12.7
uniforms and special clothing, 12.9 vacation, 12.8
and general holiday, 12.8.3 and source deductions, 12.8.4 and termination, 12.8.3 and union contract, 12.8.3 entitlement, 12.8.1 pay, 12.8.2, 12.8.4 policy, 12.8.3
EPSP (Employees’ profit-sharing plans), 1.9.2 Equal pay for work of equal value, 12.1 Estate, payments to, 1.4
Evaluation of staff
human rights issues, 11.2 performance appraisals, 11.5 recruitment, 11.2.1
Excise Tax Act
GST and, 3.2, 3.2.1
Exemption Declaration — Special Work Site (TD4), 3.4.2, 6.2.5, 6.4.11, Exhibit 6.5 Expenses: see Allowances; Automobile;
Benefits, taxable
Expenses for Payroll Tax Deductions, Statement of Commission Income and (TD1X), 6.2.2, 6.4.2, Exhibit 6.2
F
Fair market value of award, 3.13
of board and lodging, 3.4 of parking, 3.22
of prize, 3.24 of travel, 3.12
of vacation property, 3.15 Family support orders, 8.1, 8.3
Federal government reporting bodies, 18.1 Fees, Commissions or Other Amounts Paid to
Non-residents for Services Rendered in Canada: see T4A-NR Summary Files, personnel, 11.3.3
Fisher’s Election to Have Tax Deducted at Source (TD3F), 6.2.4, Exhibit 6.4
Fleet operations, automobile standby charges for, 3.3.2d
Foreign
agricultural workers, 4.3.4 pension plans, 9.5.6
Form, application for employment, 11.2.1, Exhibit 11.1
Forms and guidebooks, for year end reporting, 7.1.2 correcting and replacing, 7.2.4
electronic filing, 7.2.2
Frequent flyer (loyalty) programs, 3.12
G
Garnishee Summons, Exhibit 8.1 Garnishments
Canada Revenue Agency, 8.2 forms, Exhibit 8.1, Exhibit 8.2 maintenance orders, 8.1 multiple, 8.3
Gifts, 3.13
see also Awards; Bonuses; Prizes
Goods and services tax — general information employee benefit assessment, 3.2.2
employer remittance, 3.2.3 exempt category of supplies, 3.2 input tax credits, 3.2.1
zero-rated supplies, 3.2 Goods and services tax on benefits
automobiles, 3.3.8 awards, 3.13.3
board and lodging, 3.4.3 bursaries, 3.39.3
cell phones, 3.5.3 child-care expenses, 3.6.3 club memberships, 3.7.3
computer purchase program, 3.8.3 counselling services, 3.9.3
disability-related employment benefits, 3.10.3
employer’s EI premium reduction, 3.11.3 frequent flyer (loyalty) programs, 3.12.3 gifts, 3.13.3
group term life insurance, 3.14.3 holiday trips, 3.15.3
housing, 3.16.3
income maintenance plans, 3.17.3 internet service, 3.19.3
loans, 3.18.6
merchandise/commission discounts, 3.20.3 moving expenses, 3.21.3
parking fees, 3.22.3
private health services, 3.23.3 prizes, 3.24.3
professional membership fees, 3.25.3 purchased assets, 3.27.3
Registered Retirement Savings Plans, 3.28.3 scholarships, 3.39.3
security options, 3.29.4 social events, 3.31.3 spousal travel, 3.32.3 subsidized meals, 3.33.3
subsidized school services, 3.34.3 tax-free savings accounts, 3.35.3 transportation passes, 3.36.3 transportation to/from job, 3.37.3 travel in a prescribed zone, 3.38.3 tuition, 3.39.3
uniforms, 3.40.3
wage-loss replacement, 3.41.3 Government reporting bodies
federal, 18.1 provincial, 18.2
Government-sponsored retirement arrangements, 9.5.8
Gratuities and tips, 1.7 controlled, 1.7.2 direct, 1.7.1
year end reporting, 1.7.3 Group insurance premiums, 10.5 Group term life insurance, 3.14
H
Harassment, 11.2.3 sexual, 11.2.4 Health care, Alberta
as employee benefit, 3.26 insurance plan, 14.1 provincial contacts, 18.2
Health plans: see also Health care, Alberta private, 3.23 sickness/accident plan, 3.30, 3.41 Hiring procedures administration, 11.3.2 employment letter, 11.3.1 personnel files, 11.3.3 recruitment, 11.2.1
Hirings and Automated Earnings Reporting System, Report on, 16.2
Holiday pay, statutory, 12.6.5 Holiday trips, 3.15
Holidays: see also Vacation civic, 12.6.2
public, 12.6 statutory, 12.6.1
Home purchase/relocation loans, 3.18.2, 3.18.3 Hours of work, 12.2
compressed work week, 12.2.4 maximum and minimum hours, 12.2.1 notice of shifts, 12.2.3 overtime, 1.8, 12.2.2 rest periods, 12.2.5 special cases, 12.2.6 Housing as benefit, 3.16
clergy accommodation exception, 3.16.1 loans, 3.18.1, 3.18.2, 3.18.3
moving expenses, 3.21 rent-free or low-rent, 3.16
Human resources management, Chapters 11-13
see Employment standards; Hiring procedures;
Personnel administration; Terminations Human Rights Commission address, 18.2 Human rights in employment, 11.2
appearance and grooming, 11.2.5 disabled persons, 11.2.2
harassment, 11.2.3 sexual, 11.2.4 recruitment, 11.2.1
wage discrimination, 11.2.6 Hybrid registered pension plan, 9.3.2c
I
Illness
accident/sickness insurance, 3.30 sick leave plans, 5.5
sick pay, 1.17
Incentives, 1.2
year end reporting, 1.2.1 Income, earned, calculation of, 9.4.4 Income maintenance plans, 3.17 Income tax, federal and provincial
advances and, 1.1 allowances: see Chapter 2 awards and, 6.4.1
benefits and: see Chapter 3
bonuses and and incentives, 1.2, 6.4.1 calculations, 6.3
computerized, 6.3.4 manual, 6.3.1, 6.3.2 Payroll Deductions Online
Calculator, 6.3.3 commissions and, 1.3, 6.4.2 death benefits and, 1.4, 6.4.3
Declaration of Exemption — Employment at a Special Work Site (TD4), 3.4, 6.2.5, Exhibit 6.5
deductions for, 6.1
Determination of Exemption of an Indian’s Employment Income (TD1-IN), 6.2.3, Exhibit 6.3 directors’ fees and, 1.5, 6.4.4
emergency volunteers, earnings paid to, 1.6
employment agencies and, 6.4.5
Fisher’s Election to Have Tax Deducted at Source (TD3F), 6.2.4, Exhibit 6.4 forms, 6.2, 7.2, 7.3, 7.4, 7.5, 7.6, Exhibit
6.1, Exhibits 6.1A to 6.1C, Exhibit 6.2, Exhibit 6.3, Exhibit 6.4, Exhibit 6.5, Exhibit 6.6, Exhibit 6.7, Exhibit 6.8, Exhibit 6.9, Exhibit 7.1, Exhibit 7.2, Exhibit 7.3, Exhibit 7.4, Exhibit 7.5, Exhibit 7.6, Exhibit 7.7, Exhibit 7.8, Exhibit 9.1, Exhibit 9.2
gratuities and tips and, 1.7 incentives and, 6.4.1 Indians, 6.4.7, Exhibit 6.3 interest rates and loans, Table 6.4 lump sum tax rates, 6.4.8, Table 6.7 non-residents and, 6.4.9
overtime pay and, 1.8 payments subject to, 6.1.3
exceptions, 6.1.4 penalties re, 6.8
appealing, 6.8.1
personal tax credits, 6.2.1, Table 6.3, Exhibits 6.1 to 6.1C
Personal Tax Credits Return (TD1), 6.2.1, Exhibit 6.1
Alberta (TD1AB), 6.2.1, Table 6.3A, Exhibit 6.1B
Alberta (TD1AB-WS), 6.2.1, Table 6.3A, Exhibit 6.1C
persons subject to, 6.1.1 exceptions, 6.1.2 profit-sharing plans and, 1.9 provincial tax rates, Table 6.6
qualifying lump sum payments and, 1.10 record keeping, 6.7
regular earnings and, 1.11 remitting, 6.5
changing frequency, 6.5.2 first remittances, 6.5.3
guidelines and procedures, 6.5.1 schedule, Table 6.1
stopping, 6.5.4
remote work sites and, 6.4.11
reporting, 6.6, 7.1, 7.2, 7.3, 7.4, 7.5, 7.6 retirement compensation arrangements, 1.12 retroactive earnings and, 1.13, 6.4.10 salary deferral arrangements and, 1.14 severance pay, 1.15
shift pay and, 1.16 sick pay and, 1.17
special work sites and, 6.4.11
Statement of Account for Current Source Deductions (PD7A, PD7A(TM)), 6.5, Exhibit 6.6, Exhibit 6.7
Statement of Commission Income and Expenses for Payroll Tax Deductions (TD1X), 6.2.2, Exhibit 6.2
statutory holiday pay, 1.18
tax rates, Table 6.5, Table 6.6, Table 6.7 vacation pay and, 1.19
wages in lieu and, 1.20 Indemnity plan, EI and, 5.5 Indians
CPP contributions and, 4.3.5 income tax and, 6.4.7, Exhibit 6.3 Individual’s Rights Protection Act, 11.2, 12.1 Initiation fees, union, 10.10
Injury: see also Accident; Workers’ Compensation
Employer’s Report of, Exhibit 15.2 reporting, 15.5
Worker’s Report of, Exhibit 15.3 Input tax credits, GST, 3.2.1
Insurable earnings, EI, 5.3, 5.3.1, Table 5.5 Insurable employment, 5.2, 5.2.1
Insurance
Alberta Health Care: see Health care, Alberta
group premiums, 10.5
group term life insurance, 3.14 income maintenance plan, 3.17 private health services plan, 3.23 sickness/accident plans, 3.30 wage-loss replacement plans, 3.41 weekly indemnity plan, EI and, 5.5 Insurance, employment: see Employment
insurance
Interest-free or low interest loans, 3.18 Interest rates on loans, Table 6.4
Internet service, 3.19
Interruption of earnings, 5.8.1 Interviews
exit, 13.9 for hiring, 11.2.1
Investment, share purchase, 10.9 Irregularly paid commissions, 1.3, 5.4.4c
J
Jury duty, 12.3.4
“Just cause” termination, 13.7
no notice required for, 13.1, 13.2
K
Kilometres travelled by automobile, 2.1, 3.3.2b
L
Labour, Department of, addresses for, 18.2 Labour standards: see Employment standards Layoff, temporary
definition of, 13.6 EI implications, 5.4.4a
Leased vehicles, terminal charges/credits, 3.3.2e Leaves, 12.3 bereavement, 12.3.3 compassionate care, 12.3.7 jury duty, 12.3.4 maternity, 12.3.1 parental, 12.3.2 reservist, 12.3.8 sick, cumulative, 5.5 voting, 12.3.5 weddings, 12.3.6 Letter employment, 11.3.1 termination, 13.9
Life insurance, group term, 3.14 Loans
as non-statutory deductions, 10.6 as taxable benefit, 3.18
computer purchase programs and, 3.8 exceptions, 3.18.4
GST considerations, 3.18.6 home purchase, 3.18, 3.18.2 home relocation, 3.18, 3.18.3 prescribed interest rates on, Table 6.4 regular, 3.18.1
year end reporting of, 3.18.5 Lodging, 3.4
at special and remote work sites, 3.4.1 for clergy, 3.16.1
Lump sum payments death benefits, 1.4
income tax considerations, 6.4.8, Table 6.7 Lump sum tax rates, Table 6.7
M
Maintenance orders, 8.1 Manual cheque advance, 10.8
Manual tax calculations, 6.3.1, 6.3.2, 6.4.2 Maternity: see also Child care
leave, 12.3.1
supplemental EI benefit plans and, 5.6.5 Maximum hours of work, 12.2.1
Meals
allowances for, 2.4 subsidized, 3.33 tickets for, 10.7 Medical/health care forms
Employers’ Report of Injury or Occupational Disease, Exhibit 15.2 Worker’s Report of Injury or Occupational
Disease, Exhibit 15.3
Medical insurance: see Health care, Alberta; Insurance
Medical travel assistance benefits, 3.38 Membership benefits
club, 3.7
fees, professional, 3.25 Merchandise discounts, 3.20 Minimum age, 11.4
Minimum hours of work, 12.2.1 Minimum wage, 12.4
Miscellaneous non-statutory deductions, 10.8 Money purchase (pension), 9.4.2b
employer-sponsored, 9.3.2b
pension adjustment reversals for, 9.5.11 pension adjustments for, 9.5.2
Month end reporting
Business Payrolls Survey, 16.1, Exhibit 16.1, Exhibit 16.2
Report on Hirings and Automated Earnings Reporting System, 16.2 Motor vehicle allowance, 2.1
Moving
allowances/expenses, 2.5, 3.21 loans for, 3.18.3
Multi-employer pension plans, 9.5.5 Municipal officer’s expense allowance, 2.6
N
Name change, reporting of, 5.7.2a Non-residents
and CPP contributions, 4.3.6 and income tax deductions, 6.4.9
and reporting income, 7.2.3, Exhibit 7.5, Exhibit 7.6, Exhibit 7.7, Exhibit 7.8 Non-statutory deductions: see Deductions,
non-statutory Notice of termination
business sold or transferred, effect on, 13.1.3
by employee, 13.1.4 expiry of, 13.1.2 requirements, 13.1, 13.2 wages during notice period, 13.3 wages in lieu of, 1.20, 13.4 Notice of work periods, 12.2.3
Notice to Minister of Group Terminations, Exhibit 13.1
NR4 (Statement of Amounts Paid or Credited to Non-residents of Canada), 7.2.3, Exhibit 7.7 NR4 Summary (Summary of Amounts Paid or Credited to Non-residents of Canada), 7.2.3, Exhibit 7.8
O
Occupational disease
Employer’s Report of, Exhibit 15.2 reporting, 15.5
Officer, elected municipal, expense allowance, 2.6
Old Age Security program, 9.2
Operating costs, automobile, 3.3.3, 3.3.4 Overtime: see also Hours of work
employment standards re, 12.2 pay for, 1.8
year end reporting, 1.8.1 payment requirements for, 12.5.2 sample agreement, Exhibit 12.1
P
Parental/paternity leave, 12.3.2
supplemental EI benefit plans, 5.6.5 Parking fees
as taxable benefit, 3.22
automobile operating costs and, 3.3.4c Part-time employees
employment standards: see Chapter 12 pension benefit accrual for, 9.5.3 workers’ compensation coverage of, 15.1 PAs: see Pension adjustments
Past service pension adjustments (PSPAs), 9.6.1 Pay, overtime, 1.8, 12.2.2
year end reporting, 1.8.1 Pay, regular
as earnings, 1.11
rate per piece, 1.11 salary, 1.11
statutory holiday payment, 12.6.5 vacation, 1.19, 12.8.2, 12.8.4 year end reporting, 1.11.1 Pay, retroactive
adjustments, 1.13.1
calculating income tax on, 1.13, 6.4.10 corrections, 1.13.2
year end reporting, 1.13.3 Pay, severance
as benefit, 1.15 exceptions, 1.15.1 year end reporting, 1.15.2 Pay, vacation
and source deductions, 12.8.4 as benefit, 1.19
calculation of, 12.8.2 upon termination, 12.8.3 year end reporting, 1.19.1 Pay statement, 12.5.1
Payment, employment standards re, 12.5 deductions, 12.5.3
for statutory holidays, 12.6.5 on termination, 13.5 requirements, 12.5.2 statement of, 12.5.1 Payments, top-up of EI benefits, 5.6 workers’ compensation, 15.8 Payroll, sample: see Chapter 17
Payroll Account Information, Business Number (BN) (RC1B), Exhibit II.3
Payroll adjustments, 10.8 Payroll deductions
for Canada Savings Bonds, 10.2 non-statutory: see Chapters 9-10 statutory: see Chapters 4-8 tables, 6.3.1
Payrolls, Survey of, 16.1, Exhibit 16.1, Exhibit 16.2 PD7A (Statement of Account for Current
Source Deductions), Exhibit 6.6 PD7A (TM) (Statement of Account for
Current Source Deductions), Exhibit 6.7 PD24 (Application for a Refund of
Overdeducted CPP Contributions or EI Premiums), 5.4.2, Exhibit 5.3
Penalties
for late filing of year end forms, 7.2.6 for source deduction remittances, 5.11, 6.8 Pension, Statement of Retirement, Annuity
and Other Income, T4A, 7.5, Exhibit 7.3 Pension adjustments, 9.5
for deferred profit-sharing plan, 9.5.4 for defined benefit plan, 9.5.3 for foreign pension plans, 9.5.6 for government-sponsored retirement
arrangements, 9.5.8
for money purchase plan, 9.5.2 for multi-employer plans, 9.5.5
for specified retirement arrangements, 9.5.7 past service adjustments, 9.5.10
pension adjustment reversals, 9.5.11 registered pension plans, 9.5.1 T4/T4A reporting of, 9.5.9
Pension adjustment reversals (PARs), 9.5.11, Exhibit 9.1, Exhibit 9.2
Pension benefits
combination plan, 9.3.2c CPP, 9.1
defined benefit plan, 9.3.2a employer-sponsored, 9.3 maximum benefits, 9.3.3 money purchase plan, 9.3.2b multi-employer plans, 9.5.5 old age security, 9.2 pension adjustments, 9.5
past service, 9.6.1
pensionable earnings, yearly maximum, Table 9.1
registered, types of, 9.3.2 retirement benefits, 9.1.1 RRSPs, 3.28, 9.4.4
tax-assisted retirement savings, 9.4 T4/T4A reporting, 9.6
Pension Plan, Canada
barbers and hairdressers, 4.3.1 CRA rulings, 4.1.7
contributions
barbers and hairdressers, 4.3.1 calculating, 4.2
CRA rulings on, 4.1.7 earnings paid to emergency
volunteers, 4.3.2 employee, 4.1, 4.2 employer, 4.2.1
employment agency workers, 4.3.3 employment changes and transfers,
4.2.3
foreign agricultural workers, 4.3.4 Indian employees, 4.3.5
non-residents, 4.3.6
optional coverage and, 4.1.6 overpayments of, 4.2.4 penalties related to, 4.8 prorating of, 4.2.2
rates of, Table 4.1, Table 4.2, Table 4.3 record keeping, 4.7
recovery of, 4.2.5 remitting of, 4.5, 6.5
remote/special work sites and, 4.3.7 reporting of, 4.6, 7.3, 7.4
social security agreements and, 4.1.5 taxi drivers, 4.3.8
workers’ compensation payments and, 4.3.9
coverage, 4.1.1, 4.1.2 optional, 4.1.6
employment changes and transfers, 4.2.3 excepted earnings, 4.1.4
excepted employment, 4.1.2 foreign agricultural workers, 4.3.4 Indian employees and, 4.3.5 non-residents and, 4.3.6 optional coverage, 4.1.6
overpayment of contributions, 4.2.4 penalties under, 4.8
pensionable earnings, 4.1.3, Table 4.5 exceptions, 4.1.4, Table 4.5 pensionable employment, 4.1.1
exceptions, 4.1.2
prorating maximum contribution, 4.2.2 record keeping, 4.7
recovering contributions under, 4.2.5 remitting contributions, 4.5, 6.5 remote/special work sites and, 4.3.7 reporting contributions, 4.6, 7.3, 7.4 social insurance numbers and, 4.4 social security agreements and, 4.1.5 taxi drivers, 4.3.8
workers’ compensation payments and, 4.3.9 Pension Plan Act, Canada
request re status of worker under (CPT1), II.1, Exhibit II.1
Pension plans, employer-sponsored, 9.3 foreign, 9.5.6
funding, 9.3.1
maximum benefits, 9.3.3 types of registered plans, 9.3.2
combination plan, 9.3.2c defined benefit plan, 9.3.2a money purchase plan, 9.3.2b pooled registered plan, 9.3.2d Pensionable and Insurable Earnings Review
(PIER), 7.2.7
Pensionable earnings, 4.1.3, Table 4.4
annual contributions, Table 4.1, Table 4.2 exceptions, 4.1.4, Table 4.4
Pensionable employment, 4.1.1 exceptions, 4.1.2
Performance appraisals, 11.5
Personal Tax Credits Return (TD1), 6.2.1, Exhibit 6.1
Alberta (TD1AB), 6.2.1, Table 6.3A, Exhibit 6.1B
Personal Tax Credits Return, Worksheet for the, (TD1-WS), 6.2.1, Table 6.3, Exhibit 6.1A
Alberta (TD1AB-WS), 6.2.1, Table 6.3A, Exhibit 6.1C
Personal use, automobile, 3.3.2b Personnel administration
appraisal of employees, 11.5 hiring procedures, 11.3
record-keeping, 11.3.3, Table 12.3 recruitment, 11.2.1
Persons subject to income tax, 6.1.1 exceptions, 6.1.2
PIER report, 7.2.7
Pooled registered pension plan, 9.3.2d Pregnancy: see Maternity
Premium reduction, EI, 5.5, 18.1 Premiums, EI, 5.4, Table 5.2
employer contribution, 5.4.1 overpayments, 5.4.2, Exhibit 5.3 recovery of, 5.4.3
Preparation for year end reporting, 7.1 Private health services plan, 3.23 Prizes, 3.24
see also Bonuses; Gifts; Scholarships
Professional membership fees, 3.25 Profit-sharing plans, 1.9, 9.4.3, 9.5.3
deferred, 1.9.1 employees’, 1.9.2 other, 1.9.3
pension adjustment reversals for, 9.5.11 pension adjustments for, 9.5.4
Protective equipment, employee use of, 2.2, 3.40 Provincial government reporting bodies, 18.2 Provincial health insurance: see Health Care,
Alberta
Public holidays, 12.6: see also Holidays; Vacation
Public office holder, 2.6 Purchased assets, 3.27
year end reporting, 3.27.2
Q
Qualifying retroactive lump sum payments, 1.10 exceptions, 1.10.1
year end reporting, 1.10.2
R
Rate of pay (regular), 1.11, 12.4
Record of Employment, 5.8, 13.10, Exhibit 5.1 amending, 5.8.3
completed form (example), 17.4 completion of, 5.8.5
issuing, 5.8.2
Request for Payroll Information, 5.8.6, Exhibit 5.2
special circumstances, 5.8.4 Record keeping
automobile, business/personal use, 3.3.6 CPP, 4.7
EI, 5.10 income tax, 6.7 Records retention
employment standards, Table 12.3 personnel files, 11.3.3
workers’ compensation, 15.7 Recruitment, 11.2.1
Registered pension plans, 9.3.2, 9.4.2 pension adjustment reversals for, 9.5.11 pension adjustments for, 9.5
Registered Retirement Savings Plans, 3.28, 9.4.4 carry-forward of unused contributions, 9.4.4 contribution limits, Table 9.4
contribution room notification, 9.4.4 earned income, 9.4.4
excess contributions to, 9.4.4 pension adjustments and, 9.5
transfer of retiring allowance into, 2.7.3 Reimbursement of expenses: see Allowances;
Automobile
Reinstatement of employee effect on EI, 5.4.4b
retroactive payment upon, 1.13.2 Remittance
CPP, 4.5, 6.5 EI, 5.9, 6.5 GST, 3.2.3 income tax, 6.5
source deduction schedule, Table 6.1 Remittance forms
PD7A, Exhibit 6.6 PD7A (TM), Exhibit 6.7
Remote work sites: see Work sites, special or remote
Remuneration paid, Statement of (T4), 7.3, Exhibit 7.1
commissioned employees and, 6.3.2 Remuneration Paid, Summary of (T4
Summary), 7.4, Exhibit 7.2 Rent-free housing, 3.16
Report on Hirings and Automated Earnings Reporting System, 16.2
Reporting: see also Year end reporting process CPP, 4.6, 7.3, 7.4 EI, 5.1, 5.9, 7.3, 7.4 income tax, 6.6, 7.3, 7.4, 7.5, 7.6 of accidents, 15.5 of business changes, 15.6 workers’ compensation, 15.4, 15.5, 15.6 year end: see Year end reporting process Reporting bodies, government, 18.1, 18.2 Request for a Business Number (BN) (RC1),
Exhibit II.2
Request for Destruction of Records (T137), Exhibit 6.9
Request for Payroll Information, 5.8.6, Exhibit 5.2 Request re status of worker, CPP and/or EI Act
(CPT1), II.1, Exhibit II.1
Request to Close Business Number (BN) Program Accounts (RC145), Exhibit II.4 Reservist leave, 12.3.8
Rest periods, 12.2.5
Retirement benefits: see also Pension Plan, Canada; Pension entries
CPP, 9.1.1 delayed, 9.1.3 early, 9.1.2
Retirement compensation arrangements, 1.12 year end reporting, 1.12.1
Retirement savings, tax-assisted, 9.4 contribution limits, 9.4.1
deferred profit-sharing plans, 9.4.3 defined benefit plans, 9.4.2a money purchase plans, 9.4.2b registered pension plans, 9.4.2 RRSPs, 9.4.4
TFSAs (Tax-free savings accounts), 9.4.5 transfers of, eligibility, 2.7.3
Retiring allowances, 2.7
transfers of, to RRSP, 2.7.3
Retroactive earnings: see Pay, retroactive RRSPs: see Registered Retirement Savings Plans
S
Salary, 1.11
see also Earnings, taxable; Wages
Salary deferral arrangements, 1.14 exceptions, 1.14.1
prescribed plans, 1.14.2 year end reporting, 1.14.3
Salary replacement: see Wage-loss replacement plans
Sales, commissions on, 1.3
Savings Bonds, Canada: see Canada Savings Bonds Scholarships, 3.39 Security options, 3.29 corporation private, 3.29.2 public, 3.29.1 Sexual harassment, 11.2.4 Share purchase plans, 10.9 Shares: see also Security options
Canadian-controlled private corporation, 3.29.2
public corporation stocks, 3.29.1 Shift pay, 1.16
year end reporting, 1.16.1 Sick leave
credits and death benefits, 1.4 cumulative paid, 5.5
Sick pay, 1.17
exceptions, 1.17.1 year end reporting, 1.17.2 Sickness/accident insurance, 3.30
see Wage-loss replacement plans
Social events, 3.31 Social insurance number
application for, 5.7.2 change of name and, 5.7.2a for new hires, 11.3.2 verification of, 5.7.1
Specified retirement arrangements, 9.5.7 Spouse
death benefits payment to, 1.4 travel by, 3.32
Staff: see Employees; Human resources management
Standards, employment: see Employment standards
Standby charges, automobiles: see Automobile Statement of Account for Current Source
Deductions (PD7A), Exhibit 6.6 Statement of Account for Current Source
Deductions (PD7ATM), Exhibit 6.7 Statement of Amounts Paid or Credited to
Non-residents of Canada (NR4): see NR4 Statement of Commission Income and Expenses
for Payroll Tax Deductions: see TD1X Statement of Fees, Commissions or Other
Amounts Paid to Non-residents of Canada to which subsection 105(1) of the Income Tax Regulations Applies (T4A-NR): see T4A-NR Statement of Pension, Retirement, Annuity
and Other Income: see T4A
Statement of Qualifying Retroactive Lump-Sum Payment (T1198), 1.10, Exhibit 1.1 Statement of Remuneration Paid: see T4 Statistics Canada survey of payrolls, 16.1,
Exhibit 16.1, Exhibit 16.2
Status of a Worker, Request for a Ruling as to the (CPT1), II.1, Exhibit II.1
Statutory deductions: see Deductions, statutory Statutory holiday pay, 1.18
year end reporting, 1.18.1
Statutory holidays: see also Holidays; Vacation definition, 12.6.1
entitlement, 12.6.4 pay for, 12.6.5 substituting, 12.6.6 Stock options, 10.9
SUB: see Supplemental Unemployment Benefit (SUB) Plans Subsidies meals, 3.33 parking, 3.22 school services, 3.34 Successor employers, 12.7
Summary of Amounts Paid or Credited to Non-residents of Canada (NR4 Summary):
see NR4 Summary
Summary of Pension, Retirement, Annuity and Other Income: see T4A Summary
Summary of Remuneration Paid: see T4 Summary
Supplemental Unemployment Benefit (SUB) Plans, 5.6
calculating benefit level, 5.6.6
CPP, EI and income tax treatment, 5.6.2 criteria, 5.6.1
maternity, parental, and compassionate care, 5.6.5
registering the plan, 5.6.7, Exhibit 5.7 year end reporting for, 5.6.3
Supplies, GST category of, 3.2
Support Deduction Notice — Calculation of Payment Worksheet, Exhibit 8.2
Support payment garnishments, 8.1
T
T10 (Pension Adjustment Reversal), 9.5.11c, Exhibit 9.1, Exhibit 9.2
T1198 (Statement of Qualifying Retroactive Lump-Sum Payment), 1.10, Exhibit 1.1 T1223 (Clergy Residence Deduction), 3.16.1,
Exhibit 3.1
T137 (Request for Destruction of Records), Exhibit 6.9
T2200 (Declaration of Conditions of Employment), 2.1, 6.2.6, Exhibit 6.8 T4 (Statement of Remuneration Paid), 7.3
completion information, 7.3.1 general filing information, 7.2
penalty for late distribution to employees, 7.2.6
reporting pensions — PAs, 9.5.9
reporting taxable earnings on: see Earnings entries
sample form, Exhibit 7.1
T4 Summary (Summary of Remuneration Paid), 7.4
completion information, 7.4.1 general filing information, 7.2 penalty for late filing, 7.2.6 sample form, Exhibit 7.2
T4A (Statement of Pension, Retirement, Annuity and Other Income), 7.5
completion information, 7.5.1 general filing information, 7.2
penalty for late distribution to employees, 7.2.6
reporting pensions — PAs, 9.5.9 sample form, Exhibit 7.3 T4A Summary (Summary of Pension,
Retirement, Annuity and Other Income), 7.6 completion information, 7.6.1
general filing information, 7.2 penalty for late filing, 7.2.6 sample form, Exhibit 7.4
T4A-NR (Statement of Fees, Commissions or Other Amounts Paid to Non-residents of Canada to which subsection 105(1) of the Income Tax Regulations Applies, 7.2.3, Exhibit 7.5
Tax-assisted retirement savings: see Retirement savings, tax-assisted
Tax-free savings accounts, 3.35, 9.4.5 exceptions, 3.35.1 GST, 3.35.3 year-end reporting, 3.35.2 Tax calculation computerized, 6.3.4 manual, 6.3.1, 6.3.2, 6.4.2
Payroll Deductions Online Calculator, 6.3.3
Tax forms: see Income tax forms Taxable allowances, Exhibit 2.1
Taxable earnings/benefits: see Allowances; Automobile; Benefits, taxable; Earnings, taxable
Taxation of vacation pay, 12.8.4
TD1 (Personal Tax Credits Return), 6.2.1, Exhibit 6.1
Alberta (TD1AB), 6.2.1, Table 6.3A, Exhibit 6.1B
TD1-WS (Worksheet for the Personal Tax Credits Return), 6.2.1, Table 6.3, Exhibit 6.1A
Alberta (TD1AB-WS), 6.2.1, Table 6.3A, Exhibit 6.1C
TD1X (Statement of Commission Income and Expenses for Payroll Tax Deductions), 6.2.2, 6.4.2, Exhibit 6.2
TD1-IN (Determination of Exemption of an Indian’s Employment Income), 6.2.3, Exhibit 6.3
TD3F (Fisher’s Election to Have Tax Deducted at Source) 6.2.4, Exhibit 6.4
TD4 (Declaration of Exemption —
Employment at a Special Work Site), 3.4.1, 6.2.5, Exhibit 6.5
Temporary employees: see also Part-time employees
employment standards re, see Chapter 12 Record of Employment for terminated,
5.4.4a
Temporary layoff, 13.6
Terminal charges/credits, on leased vehicles, 3.3.2e Termination letter, 13.9 Terminations checklist, Table 13.2 group, 13.2 individual, 13.1 “just cause”, 13.7 letter of, 13.9 notice expiry, 13.1.2 payment of wages on, 13.5 periods of employment, 13.1.1 Record of Employment, 5.8, 13.10 required notice employee, 13.1.4 employer, 13.1, 13.2 temporary layoff, 13.6
vacation money upon, 1.19, 12.8.3, 13.5 wages and benefits during notice period,
13.3
wages in lieu of notice, 1.20, 13.4 warnings, 13.8 Tips, 1.7 Tool allowances, 2.8 Top-up payments of EI benefits, 5.6 of workers’ compensation, 15.8 Training
supplemental UI benefit plans to cover, 5.6.1 Transfers of employment, effect on CPP contributions, 4.2.3 of retiring allowance to RRSP, 2.7.2 Transportation passes, 3.36 to the job, 3.37 Travel by air
frequent flyer (loyalty) programs, 3.12
travel passes, 3.36
by automobile, business vs. personal use, 3.3.2b
in a prescribed zone, 3.38 holiday trips, 3.15 spousal, 3.32 Travelling allowances, 2.9
see also Automobile; Moving
car allowance, 2.1
Trial balance, year end reporting, 7.1.1 Tuition fees, 3.39
U
Uniforms and special clothing, 3.40, 12.10 Union contracts
pay adjustments under, 1.13.1 vacations and, 12.8.3
Union dues, 10.10 Unjust dismissal, 5.4.4b
V
Vacation
and source deductions, 12.8.4 credits for, and death benefits, 1.4 employment standards for, 12.8 entitlement, 12.8.1
policy re, 12.8.3
public holiday during, 12.8.3 special considerations, 12.8.3 statement of pay for, 12.8.4 termination notice and, 12.8.3 travel assistance for, 3.38 trip, 3.15
union contract and, 12.8.3 Vacationable earnings, Table 12.1 Vehicle expenses
automobiles, 3.3
other than automobiles, 3.3.2a Voting leave, 12.3.5
W
Wage
discrimination, 11.2.6 minimum, 12.4
Wage-loss replacement plans
employer-paid premiums on, 3.11, 3.41 reduced EI premium under, 5.5
Wages: see also Pay and Payment entries deductions, 12.5.3
during notice period, 13.3
income tax on: see Chapter 1, 6.1, 6.2, 6.3, 6.4
in lieu of notice, 1.20, 13.4 year end reporting, 1.20.1 to terminated employees, 13.5 Warnings, 13.8
Wedding gifts, 3.13 Wedding leaves, 12.3.6 Work sites, special or remote
board expenses for employees at, 3.4 CPP contributions and, 4.3.7 income tax and, 6.4.11 subsidized school services, 3.34 tax exemption declaration (TD4) re,
3.4.1, 6.2.5, Exhibit 6.5 transportation to, 3.37
Worker, status of under Canada Pension and/or EI Act (CPT1), II.1, Exhibit II.1
Workers’ Compensation accident reporting, 15.5 annual premium, 15.3
annual return by employers, 15.4 awards, 15.8
and CPP contributions, 4.3.9 business change reporting, 15.6 contractor’s assessment, employer
responsibility for, 15.1 employer coverage under, 15.1
maximum insurable earnings, calculating, 15.3
current annual, Table 15.1 personal coverage, optional, 15.2 records retention, 15.7
Workers’ Compensation Board, address, 18.2 Workers’ Compensation forms
Employer Annual Return, Exhibit 15.1, Exhibit 15.1-1
Employer’s Report of Injury or Occupational Disease, Exhibit 15.2 Worker’s Report of Injury or Occupational
Disease, Exhibit 15.3
Y
Year end reporting of allowances/earnings/ benefits/expenses, 3.1
advances, 1.1.2
automobile, 2.1.2, 3.3.7 awards, 3.13.2
board and lodging, 3.4.2 bonuses and incentives, 1.2.1 bursaries, 3.39.2
cell phones, 3.5.2 child-care expenses, 3.6.2 clothing allowance, 2.2.2 club membership, 3.7.2 commissions and draws, 1.3.1 computer purchase program, 3.8.2 counselling services, 3.9.2 death benefits, 1.4.2 directors’ fees, 1.5.4
disability-related employment benefits, 3.10.2
education allowance, 2.3.2 emergency volunteers, 1.6.2
employer’s EI premium reduction, 3.11.2 frequent flyer (loyalty) program, 3.12.2 gifts and awards, 3.13.2
gratuities and tips, 1.7.3
group term life insurance, 3.14.2 holiday trips, 3.15.2 housing, 3.16.2 income maintenance, 3.17.2 internet service, 3.19.2 loans, 3.18.5 meal allowance, 2.4.2 meal subsidies, 3.33.2 merchandise/commission discounts, 3.20.2 motor vehicle allowance, 2.1.2
moving allowances/expenses, 2.5.2, 3.21.2 municipal officer’s expense allowance,
2.6.2
of SUB plans, 5.6.3 overtime pay, 1.8.1 parking fees, 3.22.2
private health services plan, 3.23.2 prizes, 3.24.2
qualifying retroactive lump sum payments, 1.10.2
Registered Retirement Savings Plans, 3.28.2
regular pay, 1.11.2
retirement compensation arrangements, 1.12.1
retiring allowances, 2.7.2 retroactive earnings, 1.13.3 salary deferral arrangements, 1.14.3 scholarships, 3.39.2 security options, 3.29.3 severance pay, 1.15.2 shift pay, 1.16.1 sick pay, 1.17.2 social events, 3.31.2 spousal travel, 3.32.2 statutory holiday pay, 1.18.1 subsidized meals, 3.33.2
subsidized school services, 3.34.2 tax-free savings accounts, 3.35.2 tool allowances, 2.8.2
transportation passes, 3.36.2 travel assistance benefits, 3.38.2 travelling allowances, 2.9.2 tuition fees, 3.39.2
uniforms, 3.40.2 vacation pay, 1.19.1
wage-loss replacement plans, 3.41.2 wages in lieu of notice, 1.20.1
workers’ compensation top-up payments, 15.8
Year end reporting process
business ceases operating, 7.2.5 electronic filing, 7.2.2
forms and guidebooks, 7.1.2 general filing information, 7.2 non-residents, 7.2.3
NR4 Summary: see NR4 Summary NR4 Supplementary: see NR4
Supplementary
penalty for late filing, 7.2.6
Pensionable and Insurable Earnings Review (PIER), 7.2.7
preparation for, 7.1 retiring allowance, 2.7.2 T4: see T4
T4 Summary: see T4 Summary T4A: see T4A
T4A Summary: see T4A Summary T4A-NR: see T4A-NR
T4A-NR Summary: see T4A-NR Summary
trial balance, 7.1.1
