HST

HRLaw: End of the year wrap up and other legislative changes effective January 1, 2013

December 21, 2012 Yosie Saint-Cyr, LL.B. Managing Editor Accessibility Standards, Employee Relations, Employment/Labour Standards, Health and Safety, Human Resources, Human Rights, Integrated Accessibility Regulation, Payroll, Pensions and Benefits, Source Deductions and Reporting, Standard for Customer Service, Standard for the Built Environment, Union Relations, Wages and Compensation

Several changes to pension, employment standards, payroll and other legal requirements are coming into force January 1, 2013 or later. Below you will find brief summaries, listed by jurisdiction, of some of the important changes employers need to know about and prepare for: (The post is now updated and includes the new AODA Built environment requirements coming into force January 1, 2013).

2013, administrative penalties, Alberta, AODA obligations, Best 14 weeks pilot project, British Columbia, calculation of holiday pay, Canada Employment Insurance Financing Board, Canada labour Code, Canada Revenue Agency Act, care for a critically ill child, compassionate care benefits, confined spaces, construction sector, cpp, EI benefit, EI sickness benefits, Employees Profit Sharing Plans, Employment Insurance Act, employment insurance reforms, Employment Insurance Regulations, employment law, Employment Pension Plans Act, employment standards code, Family Day Act, Federal Income Support for parents of murdered or missing children, Federally regulated workplaces, first aid, group sickness or accident insurance plans, Growth and Long-Term Prosperity Act, Helping Families in Need Act, Hiring Credit for Small Business, HRinfodesk, HRlaw, HST, Jobs, legal requirements are coming into force January 1, letter of credit to cover a portion of the pension plan, manitoba, maternity of parental leave, Newfoundland and Labrador, Nova Scotia, old age security, ontario, pooled registered pension plans, Prince Edward Island, PST, Public Sector Salary Disclosure Act, QST, Quebec, Registered Disability Savings Plans, retirement compensation arrangements, Saskatchewan, SIN numbers, Whistleblower Protection, Workers’ Compensation Amendment Act, Working while on Claim pilot project, Workplace Safety and Insurance Act

Rules to reinstate BC sales tax regime proposed

May 2, 2012 Adam Gorley Payroll, Pensions and Benefits

In case you missed it, in February, the federal Department of Finance announced its “Transitional rules relating to the elimination of the harmonized sales tax in British Columbia.” BC is aiming to revert from the unpopular harmonized sales tax to separate provincial and federal sales taxes by April 1, 2013.

BC, British Columbia, Canada Revenue Agency, CRA, Department of Finance, Goods and Services Tax, GST, harmonized sales tax, HST, HST elimination, provincial sales tax, PST

Québec and Ontario sales taxes on group employee benefits

December 23, 2011 Alan McEwen Human Resources, Payroll, Pensions and Benefits, Source Deductions and Reporting

Employee benefits are subject to provincial sales in both Ontario and Québec, at 8 and 9 percent respectively. These sales taxes only apply to coverage provided through group plans so, for example, term life insurance provided to just one individual is not subject to tax. These taxes are separate from the normal HST, GST or QST that apply in these provinces. These taxes apply to both employee and employer payments of premiums for the coverage or benefits supplied.

employee and employer payments of premiums, employee benefits, employee group benefits, employment law, GST, HST, insurance premiums, ontario, province of employment, provincial sales tax, QST, Quebec, residence, retiree benefits, sales taxes, self-insured benefits

And now an update on HST transitions!

October 5, 2011 Adam Gorley Payroll, Pensions and Benefits

If you’ve been following the story of Quebec’s efforts to harmonize its sales tax (the QST) with the federal Goods and Services Tax, you probably know that it took a bit longer than expected, besides the 19 previous years of semi-harmonization during which nothing really happened. The federal government and the province originally set a deadline of September 15 to reach a deal, but they subsequently extended the period, and as of Friday, the deed is done—kind of.

British Columbia, Goods and Services Tax, GST, harmonization, harmonized sales tax, HST, QST, Quebec, Quebec Sales Tax, tax administration

Moving forward on the HST

October 4, 2010 Adam Gorley Payroll, Pensions and Benefits

We last discussed British Columbia’s and Ontario’s transition to harmonized sales taxes in March, and now they’re here. In fact, as you well know, they’ve been here for more than two months, and not everyone is happy about it. British Columbians in particular are angry, and have called for a referendum on the issue, which will take place next September. Ontarians have once again shown their stoic side as the government tells them what’s best. While many have complained, no one has made a significant attempt to repeal the tax.

British Columbia, harmonized sales tax, HST, HST implementation, HST review, implementing the HST, Inside Internal Control, not-for-profit organizations, not-for-profit policypro, NPPP, ontario

Happy Canada Day everyone! And look out for all the laws coming into force today

July 1, 2010 Yosie Saint-Cyr, LL.B. Managing Editor Employment/Labour Standards, Human Resources, Payroll, Source Deductions and Reporting, Union Relations

First, we at First Reference would like to wish everybody a happy and safe Canada Day! Second, several laws in various jurisdictions are coming into force today. They are…

CRA, employment law, employment standards, health and safety, HST, July 1 2010, occupational health and safety, Payroll, Public Holiday, taxes