Income Tax Act
March 1, 2017 Jean-Pierre A. Laporte B.A., M.A., J.D. (of the Bar of Ontario) Payroll, Pensions and Benefits, Source Deductions and Reporting, Wages and Compensation
Unlike most Canadians who are not operating a business, many professionals have more options to them when it comes to retirement savings. The average Canadians employed by companies in the private sector will typically use the Registered Retirement Savings Plan or the Tax–Free Savings Account. The lucky few work for organizations that sponsor a registered pension plan, but their numbers seem to be declining every year as a percentage of the workforce not working in para–public employment.
employment law, GIS, Guaranteed Income Supplement, income in retirement, Income Tax Act, OAS, old age security, pension plans, pension rules, personal pension plans, Registered Retirement Savings Plan, RRSP, savings, savings plans, tax–assisted savings plans, tax–deductible contribution, Tax–Free Savings Account, TFSA
October 31, 2016 Yosie Saint-Cyr, LL.B. Managing Editor Employee Relations, HR Policies and Procedures, Human Resources, Payroll, Pensions and Benefits, Source Deductions and Reporting, Union Relations, Wages and Compensation
On October 6, 2016, the federal government introduced Bill C-26, An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act to enhance the Canada Pension Plan (CPP), Canada’s government provided pension plan.
Agreement in principle for CPP enhancement, canada pension plan, CPP contribution rate, CPP enhancements, deduction at source, employee contributions, Employer contributions, employment law, Income Tax Act, Maximum Pensionable Earnings, Ontario Retirement Pension Plan, payroll systems, pensionable earnings, retirement plans, Self employed contributions, Working Income Tax Benefit
October 20, 2016 Cristina Lavecchia Employee Relations, Employment/Labour Standards, Health and Safety, HR Policies and Procedures, Human Resources, Payroll, Pensions and Benefits, Union Relations, Wages and Compensation
The three popular articles this week on HRinfodesk deal with: The introduction of Bill C-26 to enhance CPP; head injuries and the related consequences of an employee not reporting such injury as soon as it happens; and a case that addresses workplace investigations and the violation of procedural fairness.
Bill C-26, brain injury, canada pension plan, Canada Pension Plan Investment Board Act, competence of investigator, cpp, employment law, enhance CPP, harassment complaint, head injury, Income Tax Act, procedural fairness, Shoan v. Attorney General, workplace investigation, wsib
October 13, 2016 Cristina Lavecchia Employee Relations, Employment/Labour Standards, HR Policies and Procedures, Human Resources, Payroll, Pensions and Benefits, Union Relations, Wages and Compensation
The three popular articles this week on HRinfodesk deal with: The Federal government`s introduction of legislation for a stronger Canada Pension Plan and a more secure retirement for Canadians; a case where the Ontario Labour Relations Board had to decide whether a worker was an employee, and not an independent contractor, as under the Employment Standards Act, 2000; employer compensation budgets for 2017.
amend Canada Pension Plan, amend CPP, Bill C-26, canada pension plan, Canada Pension Plan Investment Board Act, compensation budget, cpp, employee salary, employee v. independent contractor, employment law, employment standards act, Income Tax Act, independent contractor, retirement
June 16, 2016 Cristina Lavecchia Employee Relations, Employment/Labour Standards, Health and Safety, HR Policies and Procedures, Human Resources, Human Rights, Payroll, Penalties and Fines, Privacy and Security, Source Deductions and Reporting, Union Relations, Wages and Compensation
The three popular articles this week on HRinfodesk deal with: A case where an employee was awarded $25,000 in damages because the employment contract contained a termination clause that could not be enforced; a case that addresses whether an employer, in a safety sensitive workplace, can require an employee to undergo a post-incident breathalyzer alcohol test and a urine drug test after a workplace incident; and a CRA document that addresses, where a payment received for work-related travel expenses exceeds the costs incurred, is the excess amount included in income under the Income Tax Act?
employee alcohol and drug test, employment contract, employment law, employment standards act, Income Tax Act, minimum notice and severance, safety-sensitive workplace, Termination clause, termination of employment, Termination provisions, work-related travel expenses, work-related travel expenses exceeds the costs incurred
March 29, 2016 Cristina Lavecchia Employee Relations, Government Budgets, Throne Speeches and Plans, HR Policies and Procedures, Human Resources, Payroll, Pensions and Benefits, Recruiting and Hiring, Source Deductions and Reporting, Training and Development, Union Relations, Wages and Compensation
On March 22, 2016, the new Liberal Government’s first federal budget, “Growing the Middle Class,” was tabled in the House of Commons. Budget 2016 focuses on growing the economy, creating jobs, and strengthening the middle class. Of interest to employers and payroll professionals…
canada pension plan, compassionate care benefits, CPP enhancements, Employment Insurance, employment law, Federal budget 2016, Growing the Middle Class, Income Tax Act, old age security, Personal income tax bracket and rates, Personal income tax measures, Working while on Claim pilot project
January 26, 2016 Adam Gorley Employment/Labour Standards, HR Policies and Procedures, Human Resources, International Payroll, Payroll, Penalties and Fines, Pensions and Benefits, Recruiting and Hiring, Source Deductions and Reporting, Wages and Compensation
This year there are big changes to income tax thresholds in Alberta and federally (in force January 1, 2016), new source deduction remittance rules, increased minimum wages, a reduced TFSA limit, updated record of employment requirements and other important changes for 2016…
2016 payroll rates, Canadian Payroll, Deductions at source, Employer's guide to Canadian payroll, employment insurance premiums, income tax, Income Tax Act, income tax thresholds, minimum wage, Payment of wages, Payroll, payroll guide, Provincial and federal taxes, record of employment, remittance of source deductions, ROE, Source deductions, TFSA limit
September 3, 2015 Yosie Saint-Cyr, LL.B. Managing Editor Employee Relations, Health and Safety, HR Policies and Procedures, Human Resources, Human Rights, Payroll, Pensions and Benefits, Source Deductions and Reporting, Union Relations, Wages and Compensation
The Canadian Medical Cannabis Industry Association (CMCIA) announced that the Canada Revenue Agency, in a letter dated August 24, 2015, officially confirmed that medical cannabis purchased by an individual from a licensed producer under Health Canada’s Marihuana for Medical Purposes Regulations (MMPR) would be an allowable medical expense under the Income Tax Act.
Canadian Medical Cannabis Industry Association, Health Canada, Income Tax Act, medical cannabis, medical expense, medical expense tax credit, medical marihuana, non-refundable tax credit, prescription medicines, tax liability
November 6, 2014 Yosie Saint-Cyr, LL.B. Managing Editor Employee Relations, Employment/Labour Standards, HR Policies and Procedures, Human Resources, Human Rights, Notice, Damages and Settlements, Payroll, Pensions and Benefits, Privacy and Security, Source Deductions and Reporting, Wages and Compensation
Three popular articles this week on HRinfodesk deal with the first international standard on cloud services and personal information protection; age discrimination; and, unfunded LTD plan payment.
age discrimination, cloud computing service providers, employment law, First international standard on cloud services, HRinfodesk, human rights tribunal, Income Tax Act, personal information protection, terminated because of age, termination for poor performance, Unfunded LTD plan
June 26, 2014 Yosie Saint-Cyr, LL.B. Managing Editor Employee Relations, Employment/Labour Standards, HR Policies and Procedures, Human Resources, Notice, Damages and Settlements, Payroll, Wages and Compensation
Three popular articles this week on HRinfodesk deal with reasonable notice of termination and the definition of salary or wages under the Income Tax Act.
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June 12, 2014 Yosie Saint-Cyr, LL.B. Managing Editor Employee Relations, Employment/Labour Standards, Health and Safety, HR Policies and Procedures, Human Resources, Human Rights, Payroll, Pensions and Benefits, Source Deductions and Reporting, Wages and Compensation
Three popular articles this week on HRinfodesk deal with retiring allowance and vesting of pension benefits; after-acquired cause to justify termination; and workplace drug test.
after acquired cause, employer's pension plan, employment law, HRinfodesk, Income Tax Act, just cause for dismissal, just cause to terminate, Newsletter, retiring allowance, RRSP, soliciting illegal drugs, termination, terminations, vesting of pension benefits, workplace drug test
May 15, 2014 Yosie Saint-Cyr, LL.B. Managing Editor Employee Relations, Employment/Labour Standards, HR Policies and Procedures, Human Resources, Human Rights, Payroll, Pensions and Benefits, Privacy and Security, Recruiting and Hiring, Source Deductions and Reporting, Union Relations, Wages and Compensation
Three of the most popular articles this week on HRinfodesk deal with allowable claim for meals; an employer’s workplace investigation; and how the court dealt with an employee’s criminal sentence.
allowable claim for meals, Articles, criminal conviction, Employee's criminal sentence, employment law, employment opportunities, HR Law, HRinfodesk, IC 73-21R9, Income Tax Act, meals simplified method, Newsletter, Ontario Human Rights Tribunal, travel expenses, workplace investigation
July 18, 2013 Yosie Saint-Cyr, LL.B. Managing Editor Corporate Immigration, Employee Relations, Employment/Labour Standards, HR Policies and Procedures, Human Resources, Payroll, Recruiting and Hiring, Source Deductions and Reporting, Wages and Compensation
The three most viewed articles on HRinfodesk this week deal with a company that was the author of its own misfortune when insisting on treating an employee as independent contractor; claims of working notice and constructive dismissal; and the reform of the temporary foreign worker program.
canadian employment law, constructive dismissal, Economic Action Plan 2013 Act, Employee vs. self-employed, employment contract, employment law, foreign worker, Income Tax Act, independent contractor, Notice and constructive dismissal, Temporary Foreign Worker Program, termination, terminations, working notice
October 23, 2012 Earl Altman Employment/Labour Standards, Human Resources, Payroll, Pensions and Benefits, Source Deductions and Reporting, Wages and Compensation
Damages for wrongful dismissal are intended primarily to compensate the dismissed employee for income lost due to the dismissal. As such, the amount of such compensation, whether as a result of a settlement or a judgment by the court is, prima facie, taxable.
Canada Revenue Agency, compensation, contribution room, dismissed employee, EI benefits, employment insurance benefits, employment law, general damages, income lost due to the dismissal, Income Tax Act, legal fees, Notice of Assessment, repayment of expenses, retirement allowances, RRSP contribution room, Service Canada, settlement, settlement or a judgment by the court, statement of claim, wrongful dismissal
September 27, 2012 Yosie Saint-Cyr, LL.B. Managing Editor Employee Relations, Employment/Labour Standards, Human Resources, Payroll, Pensions and Benefits, Source Deductions and Reporting, Union Relations
The three most viewed articles in this week’s HRinfodesk newsletter deal with the new EI benefit for parents with critically ill children, constructive dismissal and benefits for workers who work past 65 years of age…
balance work and family responsibilities, Canada labour Code, collective agreement, constructive dismissal, contract of employment, EI, EI benefit, EI parental benefits, employee benefits, Employer provided benefits, Employment Insurance Act, employment law, Federal Income Support, Helping Families in Need Act, HRinfodesk, Income Tax Act, repudiation of employment contract, repudiation of the employment relationship, sickness benefits
Ageism is a big problem in the legal community. Bay Street firms and others are not interested in applicants' skills, knowledge, etc. unless they are... – Nov 16, 11:05 AM
Excellent article !! Right on point. So many times we encounter opinionated employer representatives or coworkers who address complaints from positions of bias. Bias that... – Oct 30, 12:07 AM
