First Reference Talks

Discussions on Human Resources, Employment Law and Payroll

By | 2 Minutes Read

Federal budget 2012 – don’t forget the Old Age Security changes!

Effective, April 1, 2023, with full implementation by January 2029, the eligibility age for Old Age Security (OAS) is increasing to age 67 from 65 to reflect the reality that Canadians are living longer and healthier lives, and intending to keep working and delay retirement. In line with the increase in age of OAS/GIS eligibility, the ages at which the allowance and the allowance for the survivor are provided will also gradually increase from 60–64 today to 62–66, starting in April 2023.

By | 4 Minutes Read

2012 federal budget: How will it affect employment in Canada?

The government recently released its 2012 federal budget, which sets out a comprehensive agenda to bolster Canada’s fundamental strengths and address the important challenges confronting the economy over the long term. How will this affect employment in Canada?

By | 3 Minutes Read

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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