| Issues and Answers | ||
| Tips for rebuilding trust during a merger or acquisition | |||
|
| Test Your Human Resources Knowledge | ||
|
| Labor Law Journal Submissions | ||
|
| Human Resources Links | ||
|
| Labor Arbitrators' Awards and Biographies | ||
U.S. Master Payroll Guide (2011)
This one-source resource to payroll is part of CCH's Master Series of professional guidebooks. You'll find everything you need to know about payroll from employers and their obligations to payroll withholding and tax deposits to payroll management and administration issues.
Interested in the latest news affecting Canadian payroll professionals? Here's a summary of recent Canadian payroll news, as provided by PaySource, a monthly newsletter published by CCH Canadian Limited.
Exemptions from minimum employment standards.—Manitoba Regulation 82/2010 has amended the Employment Standards Regulation, varying the exemption provisions with respect to the application of the Employment Standards Code.
The Regulation removes from exemption of the application of the Code anyone working in training or work experience programs under government or school board authority, who do not receive wages. However, the Regulation adds volunteer camp counsellors at residential camps operated by charitable organizations to the list of employees exempted from the Code's application.
CRA's five-year administrative policy regarding Form NR5.—Currently, a non-resident wishing to elect under section 217 of the Income Tax Act to pay tax under Part I on Canadian-source pensions or certain other benefits must apply each year using form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld. On July 30, 2010, the Canada Revenue Agency (CRA) announced that effective January 2011, an NR5 form that has been approved will only have to be filed every five years.
Effective January 2011, only one Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld, will have to be filed for every five tax years, if approved.
CRA: New tool for gifts and awards.—The CRA has recently created a new tool to assist in determining if a gift, award or long-service award is a taxable benefit to the employee. Employers are advised to visit the CRA website. Click on Business, then Payroll and then Benefits and Allowances under topics for Payroll. Once there, click on Gifts, awards and social events and then on Rules for Gifts and Awards. Once there, select the “Q&A” icon where employers can answer a series of questions to help them determine if there is a taxable benefit.
CRA: Pensionability of wage loss replacement plan payments.—The CRA recently changed its policy regarding benefits paid to an employee from a wage loss replacement plan. Payments from such a plan are not considered remuneration for pensionable employment under the Canada Pension Plan (CPP). CPP contributions are not required for any benefit payments made from wage loss replacement plans.
Further details as to the extent of the change and the effective date of the change will be provided once the CRA releases such details.
Minimum wage reminders.—
For more information on this and other topics, consult the Visit our News Library.
Visit our News Library to read more news stories.
©2005-2012 CCH Incorporated or its affiliates
