First Reference Talks

Discussions on Human Resources, Employment Law, Payroll and Internal Controls

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Have SIN card changes been well thought out?

In its omnibus budget Bill C-38, the federal government is giving itself the ability to eliminate the use of physical Social Insurance Number cards. According to an article in the May 16 issue of the Globe and Mail, actual SIN cards will no longer be issued as of March 2014. Currently Employment Insurance and Canada Pension Plan legislation requires employers to ask to see the actual card.

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What’s wrong with this picture? Settlement excludes amount of vacation pay owing

In Ontario, employers owe vacation pay on employee wages. Wages are defined in section 1 of the Employment Standards Act to include "any payment required to be made by an employer to an employee." Here is where it gets tricky. In Ontario, the employment standards may require two separate types of payments to an employee who is terminated without cause.

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Researching budget changes

The day after the federal budget, it might be useful to share some thoughts about researching this budget, as well as related provincial budgets, for changes that might affect payroll source deduction and reporting.

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Established in 1995, First Reference Inc. (known as La Référence in Quebec) provides Canadian organizations of any size with practical and authoritative resources to help ensure compliance.

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