Payroll Deductions and Remittances

Save this PDF as:

Size: px
Start display at page:

Transcription

1 Employers Guide Payroll Deductions and Remittances T4001(E) Rev. 07

12 In such a case, when calculating the amount of CPP contributions, you can take into account the QPP contributions you deducted from that employee throughout the year. The total contributions to both plans cannot be more than the maximum contribution for the year. How do you determine how much CPP contributions to deduct? Use one of the following: the payroll deductions online calculator (PDOC) method; the tables on diskette (TOD) method; the table method; the formula method; or the manual calculation method see below. See the section called Payroll deductions tables, on page 7 to find out which method is best for you. The manual calculation method To calculate the amount using this method, follow these steps: Step 1: Calculate the basic pay-period exemption that applies. To do this, divide the basic yearly exemption (\$3,500 for 2007) by the number of pay periods in the year. Do not round off to the nearest cent. (see Appendix 2). Step 2: Subtract the result of Step 1 from the employee s gross pay and taxable benefits and allowances for each pay period. Step 3: Multiply the result of Step 2 by the current year s CPP contribution rate (4.95% for 2007). Do not exceed the maximum for the year. The result is the amount of contributions you should deduct from the employee. As an employer, you have to pay the same amount as your employee. Example Weekly salary... \$500 Taxable benefit... \$ 50 Total... \$550 Step 1: \$3, = \$67.30 (do not round off) Step 2: \$550 \$67.30 = \$ Step 3: \$ % = \$23.89 In this case, you would have to remit: Employee s contribution... \$23.89 Employer s contribution... \$23.89 Total... \$47.78 s A pay period means the period for which you pay earnings or other remuneration to an employee. Once you have established your type of pay period, the pay-period exemption (see Appendix 2) must remain the same, even when an unpaid leave of absence occurs or when earnings are paid for part of a pay period. Prorating the maximum contribution for the year When to prorate You will have to prorate the maximum contribution for the year when: an employee turns 18 in the year (use the number of months after the month the employee turns 18); an employee turns 70 in the year (use the number of months up to and including the month the employee turns 70); a retirement pension is payable to an employee under the CPP (use the number of months before the month the pension is payable for information, see Employees who are between 60 and 70 years old, later in this chapter); an employee is considered to be disabled under the CPP (use the number of months up to and including the month the person was considered to be disabled and the number of months following the month the person ceased to be disabled); or an employee dies in the year (use the number of months up to and including the month of death). In some cases, the requirements are different for QPP. For information, see the publication TP-1015.G-V, Guide for Employers: Source Deductions and Contributions, which you can get from Revenu Québec (see page 5). How to prorate To prorate the maximum contribution for the year, follow these steps: Step 1: Deduct the year s basic exemption (\$3,500 for 2007) from the year s maximum pensionable earnings (\$43,700) for 2007). Step 2: Multiply the result of Step 1 by the number of pensionable months. Step 3: Divide the result of Step 2 by 12 (months). Step 4: Multiply the result of Step 3 by the CPP rate that applies for the year (4.95% for 2007). Example 1 Brent turned 18 on May 15, He receives \$2,000 a month (\$24,000 a year). This amount is less than the maximum pensionable earnings (\$43,700) that are subject to CPP contributions. January to May 2007 No CPP contributions June to December 2007 Pay period: monthly Earnings: \$2,000 Basic yearly CPP exemption: \$3,500 Prorate basic yearly exemption per month: \$3, = \$ (do not round off to the nearest cent) 12

Payroll Deductions and Remittances

Employers Guide Payroll Deductions and Remittances T4001(E) Rev. 05 Remittance due dates New or regular remitter We have to receive your deductions on or before the 15th day of the month after the month

Payroll Deductions and Remittances

Employers Guide Payroll Deductions and Remittances T4001(E) Rev. 12 Is this guide for you? Use this guide if you are: an employer; a trustee; a payer of other amounts related to employment; or an estate

Payroll Deductions and Remittances

Employers Guide Payroll Deductions and Remittances T4001(E) Rev.13 Is this guide for you? Use this guide if you are: an employer; a trustee; a payer of other amounts related to employment; or an estate

Filing the T4 Slip and Summary

Employers Guide Filing the T4 Slip and Summary RC4120(E) Rev. 12 Is this guide for you? U se this guide if you are an employer (resident or non-resident) and you have paid your employees any of the following

Introduction to Payroll. Employer, Payer, or Trustee

Introduction to Payroll The Canadian payroll system is a rather complex process, requiring employers to make proper distinctions between workers, collecting deductions from their income, remitting those

Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary

Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4157(E) Rev. 15 Is this guide for you? U se this guide if you are a payer, such as an employer, a trustee, an estate

The Canada Pension Plan Retirement Pension

CANADA PENSION PLAN The Canada Pension Plan Retirement Pension Contents The Canada Pension Plan...1 Changes to the CPP you should know about...2 Understanding the CPP...3 Deciding when to apply for your

The Business Number and Your Canada Revenue Agency Accounts Revised (July 1, 2006 electronic version only) RC2(E) Rev. 05 Before you start Is this booklet for you? This booklet will help you obtain a Business

Index. (OMPA 2013 Rel. 8)

Index Guide to using: Entries are indexed by section number rather than page number, except for exhibits or illustrations. For example, in the entry Jury duty, 12.3.4, 12.3.4 refers to Chapter 12, Section

REMUNERATION. - List B - Benefits and allowances that are not remuneration and therefore are not subject to tax.

BULLETIN NO. HE 002 Issued June 2000 Revised August 2014 THE HEALTH AND POST SECONDARY EDUCATION TAX LEVY ACT REMUNERATION This bulletin will help employers understand what kind of payments, made to or

Government of Nunavut Department of Finance

Government of Nunavut Department of Finance Taxation Division P.O. Box 2260 Iqaluit, NU X0A 0H0 Telephone: (867) 975-6820 or 1-800-316-3324 Facsimile: (867) 975-5845 E-mail: payrolltax@gov.nu.ca ᑖnᓇ ᑎᑎᕋqᓯᒪᔪq

CANADA PENSION PLAN. Canada Pension Plan Survivor Benefits. Death Benefit Survivor s Pension Children s Benefit

CANADA PENSION PLAN Canada Pension Plan Survivor Benefits Death Benefit Survivor s Pension Children s Benefit Contents Introduction...1 Information for contributors about CPP survivor benefits...1 Information

Employee or Self-Employed?

Employee or Self-Employed? RC110 (E) Rev. 12 Is this guide for you? Use this guide if you are: a payer or employer; or a worker. It will help you understand how to determine a worker s employment status.

Canada Pension Plan Canada Pension Plan Disability Benefits Contents Introduction... 1 CPP disability... 2 Applying for CPP disability benefits... 4 Receiving CPP disability benefits... 7 Children s benefits...

Using Your Home for Daycare P134(E) Rev. 11 Is this booklet for you? I f you run a daycare in your home, you may be able to deduct business expenses from the income you report on your income tax return.

This publication is provided as a guide only. It is not intended as a substitute for the Employer Health Tax Act and Regulations.

Employer Health Tax Ministry of Finance April 2013 Remuneration This publication is provided as a guide only. It is not intended as a substitute for the Employer Health Tax Act and Regulations. Definition

Paying Your Income Tax by Instalments

Paying Your Income Tax by Instalments Includes Form T1162A-1 P110(E) Rev. 09 Is this pamphlet for you? T his pamphlet is intended for individuals who are required to pay income tax by instalments when

June 2015. The Canada Pension Plan Retirement Pension

June 2015 The Canada Pension Plan Retirement Pension Service Canada delivers the Canada Pension Plan (CPP) program on behalf of the Department of Employment and Social Development Canada. This publication

Produced by Service Canada. March 2010. Online: www.servicecanada.gc.ca. Her Majesty the Queen in Right of Canada, 2010 IN-041-03-10 SG5-54/2010

EMPLOYMENT INSURANCE The Employment Insurance Premium Reduction Program A guide for employers offering short-term disability plans to their employees This document can be made available in alternative

Paying Your Income Tax by Instalments

Paying Your Income Tax by Instalments Includes Form T1162A-1 P110(E) Rev. 12 Is this pamphlet for you? T his pamphlet is for individuals who are required to pay income tax by instalments when either no

Employee or Self-Employed?

Employee or Self-Employed? RC4110(E) Rev. 10 Is this guide for you? Use this guide if you are: a payer or employer; or a worker. It will help you understand how to determine a worker s employment status.

Employee or Self-Employed?

Employee or Self-Employed? RC4110 (E) Rev. 11 Is this guide for you? Use this guide if you are: a payer or employer; or a worker. It will help you understand how to determine a worker s employment status.

CANADA PENSION PLAN Canada Pension Plan Disability Benefits March 2013 Service Canada delivers the Canada Pension Plan (CPP) program on behalf of the Department of Human Resources and Skills Development

Employee or Self-employed?

F Employee or Self-employed? Available electronically only RC4110 (E) Rev. 15 Is this guide for you? Use this guide if you are: a payer or employer; or a worker. It will help you understand how to decide

OLD AGE SECURITY. The Old Age Security Pension

OLD AGE SECURITY The Old Age Security Pension March 2012 Contents The Old Age Security program...1 The OAS pension...2 Who can receive the OAS pension?...2 Applying for the OAS pension...3 How we calculate

Employers Guide. Taxable Benefits. T4130(E) Rev. 05

Employers Guide Taxable Benefits T4130(E) Rev. 05 Do you need more information? If you need more help after you read this publication, visit our Web site at or call 1-800-959-5525. You can get forms and

Non-Residents and Income Tax

Non-Residents and Income Tax 2015 T4058(E) Rev. 15 Is this guide for you? T his guide is for you if you were a non-resident or a deemed non-resident of Canada for all of 2015. Generally, you were a non-resident

The Business Number and Your Canada Customs and Revenue Agency Accounts RC2(E) Rev. 01 Before you start Is this booklet for you? This booklet will help you obtain a Business Number (BN) if you need one

NR4 Non-Resident Tax Withholding, Remitting, and Reporting

NR4 Non-Resident Tax Withholding, Remitting, and Reporting 2014 T4061 (E) Rev. 14 Is this guide for you? T his guide gives information for payers and agents who make payments to non-residents of Canada

T5 Guide Return of Investment Income

T5 Guide Return of Investment Income 2014 Available electronically only T4015(E) Rev. 14 I Is this guide for you? f you make certain payments to a resident of Canada, or if you receive certain payments

Provinces and territories also impose income taxes on individuals in addition to federal taxes

Worldwide personal tax guide 2013 2014 Canada Local information Tax Authority Website Tax Year Tax Return due date Is joint filing possible Are tax return extensions possible Canada Revenue Agency (CRA)

NYS-45-I (10/14) Instructions for Form NYS-45. Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return

New York State Department of Taxation and Finance Important information For returns due on or after April 30th, 2015, you must electronically file your quarterly returns and pay any balance due. If you

Taxable Benefits and Allowances

Employers Guide Taxable Benefits and Allowances T4130(E) Rev. 10 Is this guide for you? U se this guide if you are an employer and you provide benefits or allowances to your employees, such as: automobile

A - 3 Plan deduction indicates membership in 1&2..( 24 5\$6

! " #\$%&' ( First, an important note from our lawyers. This booklet is intended only as a guide and does not establish any legal rights. It is intended as a summary of the benefits provided at the time

Taxable Benefits and Allowances

Employers Guide Taxable Benefits and Allowances T4130(E) Rev. 12 Is this guide for you? U se this guide if you are an employer and you provide benefits or allowances to your employees, such as: automobile

Index. (CPM 2012 Rel. 10)

Index Guide to using: Entries are indexed by section number rather than page number, except for exhibits or illustrations. For example, in the entry Jury duty, 15.3, 15.3 refers to Chapter 15, Section

Session EF1 Terminations Roundtable (double session) Presented by: David Whitten, Whitten & Lublin, LLP & Annie Chong, Thomson Reuters

Session EF1 Terminations Roundtable (double session) Presented by: David Whitten, Whitten & Lublin, LLP & Annie Chong, Thomson Reuters Termination Presented by: Annie Chong Thomson Reuters Agenda Reasons

Early Retirement Strategies

If you or a member of your family is facing a permanent lay-off, voluntary early retirement or forced early retirement, there are many important decisions to be made decisions that can have a significant

The Business Number and Your Canada Revenue Agency Program Accounts RC2(E) Rev. 09 Before you start Is this booklet for you? This booklet will help you get a business number (BN) if you need one or more

The Business Number and Your Canada Revenue Agency Program Accounts RC2(E) Rev.12 Before you start Is this booklet for you? This booklet will help you get a business number (BN) if you need one or more

November 2014 CONTENTS Advantages of incorporation Advantages of an SBC Summary INCORPORATING YOUR BUSINESS If you carry on a business, there are many tax planning opportunities which become available

EMPLOYMENT INSURANCE. Employment Insurance Regular Benefits

EMPLOYMENT INSURANCE Employment Insurance Regular Benefits This document can be made available in alternative formats such as Braille, large print, audio cassette, CD, DAISY, and computer diskette. Call

PAYROLL SCOPE. This policy applies to all employees of the University. DEFINITIONS. Federal and provincial tax rules define employee as follows:

Effective Date: April 22, 2002 Supersedes /Amends: n/a Originating Office: Human Resources Policy Number: HR-37 SCOPE This policy applies to all employees of the University. DEFINITIONS Federal and provincial

Lifelong Learning Plan (LLP)

Lifelong Learning Plan (LLP) Includes Form RC96 RC4112(E) Rev. 08 Before you start Is this guide for you? Use this guide if you want information about participating in the Lifelong Learning Plan (LLP).

The Ultimate Year End T4 Guide. A publication by PaySavvy

The Ultimate Year End T4 Guide A publication by PaySavvy Know someone who might need help with T4 s? Share this ebook! INTRODUCTION It s not quite the most wonderful time of year. While most people are

FACTS & FIGURES. Tax Audit Accounting Consulting

FACTS & FIGURES Tax Audit Accounting Consulting FACTS AND FIGURES FOR TAX PREPARATION AND PLANNING JULY, 2013 CHAPTER 1B PERSONAL INCOME TAX 1.1 Federal Tax Rates - Individuals... 1 1.2 Federal Personal

Benefits for Seniors with a low Income

March 2014 Benefits for Seniors with a low Income The Guaranteed Income Supplement The Allowance The Allowance for the Survivor Contents The Old Age Security program... 1 The Old Age Security pension...

1999 Academic Pension Plan TABLE OF CONTENTS Introduction... 3 Eligibility... 3 Enrolling in the Plan... 3 Contributions... 3 Defined Benefit Component:... 3 Defined Contribution Component:... 4 Other

EMPLOYMENT INSURANCE. How to Complete the Record of Employment Form

EMPLOYMENT INSURANCE How to Complete the Record of Employment Form This document can be made available in alternative formats such as Braille, large print, audio cassette, CD, DAISY, and computer diskette.

Guide for Canadian Small Businesses RC4070(E) Rev. 08 T he success of small businesses is an essential part of Canada s economic growth. At the Canada Revenue Agency (CRA), our goal is to provide all the

T4RSP and T4RIF Guide

T4RSP and T4RIF Guide T4079(E) Rev. 15 Is this guide for you? T his guide has information on how to fill out the T4RSP and T4RIF information returns. You can find samples of these forms in Appendix A and

The Hospital Authority of Valdosta and Lowndes County dba South Georgia Medical Center

LIFE INSURANCE COMPANY OF NORTH AMERICA 1601 CHESTNUT STREET GROUP POLICY PHILADELPHIA, PA 19192-2235 (800) 732-1603 TDD (800) 552-5744 A STOCK INSURANCE COMPANY POLICYHOLDER: POLICY NUMBER: The Hospital

A guide to Government of Canada services for seniors and their families

A guide to Government of Canada services for seniors and their families Services for Seniors Guide About this guide Who should use this guide? You will find the information in this guide useful if you

Income Tax Guide to the Non-Profit Organization (NPO) Information Return

Income Tax Guide to the Non-Profit Organization (NPO) Information Return Includes Form T1044 T4117 (E) Rev. 10 Is this guide for you? This guide is for you if you represent an organization that is: a non-profit

Unemployment Insurance Benefits - An Employer s Guide

New York State Department of Labor Unemployment Insurance Division State Office Campus Albany, NY 12240 www.labor.ny.gov Unemployment Insurance Benefits - An Employer s Guide The New York State Unemployment

BY REQUEST OF THE REVENUE AND TRANSPORTATION INTERIM COMMITTEE A BILL FOR AN ACT ENTITLED: "AN ACT REVISING CERTAIN PROVISIONS RELATED TO THE

SB00.0 SENATE BILL NO. INTRODUCED BY F. THOMAS BY REQUEST OF THE REVENUE AND TRANSPORTATION INTERIM COMMITTEE A BILL FOR AN ACT ENTITLED: "AN ACT REVISING CERTAIN PROVISIONS RELATED TO THE ADMINISTRATION

GENERAL INSTRUCTIONS FOR COMPLETING YOUR RETURN

GENERAL INSTRUCTIONS FOR COMPLETING YOUR RETURN PITTSBURGH CITY & SCHOOL DISTRICT The City of Pittsburgh Earned Income Tax is levied at the rate of 1% under ACT 511. The Pittsburgh School District Earned

YORK UNIVERSITY PENSION PLAN

YORK UNIVERSITY PENSION PLAN (Amended and Restated as at January 1, 1992) Unofficial Consolidation to December 31, 2013 This is an unofficial consolidation of the York University Pension Plan including

CIBC Mortgage Disability Insurance and CIBC Mortgage Disability Insurance Plus

Page 1 of 5 CIBC Mortgage Disability Insurance and CIBC Mortgage Disability Insurance Plus Your Certificate Of Insurance CIBC Mortgage Disability Insurance ( Mortgage Disability Insurance ) and CIBC Mortgage

Table of Contents 1. Introduction 2 2. Recruitment 2 3. Pay and Leave Administration 5 3.1 Pay Administration 5 3.2 Leave Administration 7 4. Benefits 10 5. Employee Assistance Program 12 6. Conflict Resolution

EMPLOYMENT INSURANCE. Program. A Guide for employers offering supplemental unemployment benefits to their employees.

EMPLOYMENT INSURANCE Program A Guide for employers offering supplemental unemployment benefits to their employees. Available online only: www.servicecanada.gc.ca This document can be made available in

Hiring Employees. Entrepreneur s Guide To: Main Office 700 California Avenue, Suite 200 Windsor, Ontario N9B 2Z2 T. 519-253-6900 F.

Entrepreneur s Guide To: Hiring Employees Main Office 700 California Avenue, Suite 200 Windsor, Ontario N9B 2Z2 T. 519-253-6900 F. 519-255-9987 Satellite Office 39 Maidstone Avenue East Essex, Ontario

Protected B when completed Canada Revenue Agence du revenu Agency du Canada SUSAN B

Canada Revenue Agence du revenu Agency du Canada T1 GENERAL 2014 Income Ta and Benefit Return Complete all the sections that apply to you. For more information, see the guide. Identification First name

EMPLOYMENT INSURANCE. Employment Insurance Special Benefits for Self-Employed People

EMPLOYMENT INSURANCE Employment Insurance Special Benefits for Self-Employed People Available online only: www.servicecanada.gc.ca This document can be made available in alternative formats such as Braille,

Income Tax Guide for Electing Under Section 216

Income Tax Guide for Electing Under Section 216 2013 T4144(E) Rev. 13 Is this guide for you? T his guide is for you if you were a non-resident of Canada (see the definition below) for all or part of 2013

General Income Tax and Benefit Guide

Canada Revenue Agency General Income Tax and Benefit Guide 2013 5000-G Is this guide for you? T his guide will help you complete your 2013 income tax and benefit return. It is important to use the package

When an employer with more than one account closes an account, the employer remains liable for any amount owing on the closed account.

When an employer ceases business, the WSIB does not relieve the employer of its financial obligations until the employer has paid all amounts owing to the WSIB. An employer who ceases business and does

Federal Budget 2014 by Jamie Golombek

February 11, 2014 Federal Budget 2014 by Jamie Golombek The February 11, 2014 federal budget included various tax measures that will affect individuals, registered plans, employers and trusts. Rather than

Applebaum Commisso Tax Tips

Tax Tips Corporate: Tax information everyone should know: Small business deduction: The effective tax rate for a corporation that is defined as a Canadian Controlled Private Corporation is 15.5% on the

Martin A. Darocha, CPA Tax and accounting services for individuals and their businesses, estates and trusts. 2015 PAYROLL TAX TOOLKIT December 2014

, CPA Tax and accounting services for individuals and their businesses, estates and trusts. 2015 PAYROLL TAX TOOLKIT December 2014 Following is a brief summary of payroll tax information for 2015. If you

CRA requires that all offshore assets in excess of \$100,000 CDN be declared by the taxpayer. Please inform us if this situation applies to you.

T1 Personal Income Tax Checklist THE MINIMUM FEE FOR A BASIC PERSONAL TAX RETURN FOR A FAMILY WILL BE \$325. THE MINIMUM FEE FOR A PERSONAL TAX RETURN FOR A FAMILY, INCLUDING SELF-EMPLOYMENT INCOME, RENTAL

Canada Customs & Revenue Agency (CRA) Taxation Filing & Remittance Requirements Annual Publication

Public Practice Bulletin February 2009 Canada Customs & Revenue Agency (CRA) Taxation Filing & Remittance Requirements Annual Publication To assist Alberta practicing offices, below is a publication reflecting

LAKEHEAD UNIVERSITY EMPLOYEE PENSION PLAN MEMBER BOOKLET

LAKEHEAD UNIVERSITY EMPLOYEE PENSION PLAN MEMBER BOOKLET 2011 1 TABLE OF CONTENTS Introduction... 3 Eligibility... 4 Contributions... 5 Individual Account... 8 Short Term Account... 8 Retirement Dates...

Professional Corporations An Attractive Option

Professional Corporations An Attractive Option Recent and planned corporate income tax rate reductions mean that now is a good time for eligible professionals to consider incorporating their practices.

St. Thomas University

St. Thomas University Group Policy Number: G0050234 Plan B: Support Staff Employee Name: Certificate Number: Welcome to Your Group Benefit Program Group Policy Effective Date: September 1, 2010 This Benefit

Information for Students Educational Institutions Outside Canada

Information for Students Educational Institutions Outside Canada Are you enrolling in a course or learning program at a foreign university, college, or other accredited post-secondary institution outside

Registered Education Savings Plans

Registered Education Savings Plans What is a Registered Education Savings Plan? A registered education savings plan (RESP) is a contract between an individual (the subscriber) and a person or organization

Plan Member Guide. Teachers Pension Plan

Plan Member Guide Teachers Pension Plan Table of Contents Introduction... 1 Services Provided by ATRF... 2 Becoming a Member... 3 Contributions... 3 Retirement... 5 Pension Formula... 7 Pension Options...

F O R Y O U R F A M I L Y

FOR YOUR FAMILY Your partner or loved ones will face many decisions upon your death. We hope this brochure makes it easier for them to make those decisions then and easier for you to talk with them about

Group Retirement Savings Plan for Ryerson University CUPE 3904 PT&S

Group Retirement Savings Plan for Ryerson University CUPE 3904 PT&S Prepared June 2009 Policy/Plan Number 42745 Ryerson Group Retirement Pension Plan Table of Contents An Introduction to your Group Plan,

Nova Scotia College of Art & Design

Nova Scotia College of Art & Design Plan Document Number: G0080847 Group Policy Number: G0050232 Plan - All Employees Employee Name: Certificate Number: Welcome to Your Group Benefit Program Plan Document

Beneficiary s Guide. Disability Benefits. Québec Pension Plan. To find out more about your rights and obligations

Beneficiary s Guide Disability Benefits Québec Pension Plan To find out more about your rights and obligations It s all online The information contained in this document is also available on our Web site.

Tax-Free Savings Account (TFSA) Guide for Issuers

Tax-Free Savings Account (TFSA) Guide for Issuers RC4477(E) Rev. 12 Is this guide for you? T his guide is for use by tax-free savings account (TFSA) issuers and is divided into two parts. Part I contains

CANADA PENSION PLAN. October 2005. Disability Benefits ISPB 153-10-05E

CANADA PENSION PLAN October 2005 Disability Benefits ISPB 153-10-05E This booklet on Canada Pension Plan disability benefits contains general information only. When questions arise, the wording and provisions

Table of Contents Your Pension Plan... 4 Your Member Benefit Statement: an important information source... 7 Planning for Retirement... 15 Government Plans... 21 Life After Retirement... 22 cope378 G:\Users\Pension

1 of 4 DOCUMENTS. NEW JERSEY REGISTER Copyright 2011 by the New Jersey Office of Administrative Law. 43 N.J.R. 1571(a)

Page 1 1 of 4 DOCUMENTS NEW JERSEY REGISTER Copyright 2011 by the New Jersey Office of Administrative Law VOLUME 43, ISSUE 14 ISSUE DATE: JULY 18, 2011 RULE PROPOSALS LABOR AND WORKFORCE DEVELOPMENT THE

Students and Income Tax (including apprenticeships)

Students and Income Tax (including apprenticeships) P105(E) Rev. 12 I Is this pamphlet for you? f you were a student during the year, this pamphlet will give you helpful information about filing your income

Taxable Benefits and Allowances

Employers Guide Taxable Benefits and Allowances T4130(E) Rev. 14 Is this guide for you? U se this guide if you are an employer and you provide benefits or allowances to your employees, including individuals

What Employers Need to Know about Reemployment Tax

What Employers Need to Know about Reemployment Tax RT-800058 R. 09/16 What is Reemployment Assistance? Reemployment assistance gives partial, temporary income to workers who lose their jobs through no

Your Pension Benefits from The City of Atlanta and The Atlanta Board of Education

Rev. 12/05 Your Pension Benefits from The City of Atlanta and The Atlanta Board of Education Summary Plan Description for the General Employees Pension Plan Police Officer s Pension Plan Firefighter s

Canada. Contact James Yager KPMG in Canada Tax Partner T: +1 416 777 8214 E: jyager@kpmg.ca

Canada Introduction Liability to Canadian tax is determined by residence status for taxation purposes and the source of income derived by an individual. Income tax is levied at progressive rates on a person

LONG TERM DISABILITY INSURANCE PLAN. The Trustees of Ontario Teachers Insurance Plan (hereinafter called the Policyholder)

LONG TERM DISABILITY INSURANCE PLAN Group Policyholder: The Trustees of Ontario Teachers Insurance Plan (hereinafter called the Policyholder) Plan Sponsor: Group Policy Number: 48073-902 902: OSSTF District

RETIREMENT COMPENSATION ARRANGEMENTS

RETIREMENT COMPENSATION ARRANGEMENTS REFERENCE GUIDE A Retirement Compensation Arrangement ( RCA ) can be a valuable planning tool that can effectively provide solutions to retirement planning and, in

LAW ON MANDATORY SOCIAL SECURITY INSURANCE CONTRIBUTIONS

LAW ON MANDATORY SOCIAL SECURITY INSURANCE CONTRIBUTIONS (the Official Gazette no. 84/04, 61/05, 62/06 and 5 / 09) Revised text ended with the Amendments from the Official Gazette of the Republic of Serbia

The Public Employees Pension Plan Act

1 The Public Employees Pension Plan Act being Chapter P-36.2 of the Statutes of Saskatchewan, 1996 (effective July 1, 1997) as amended by the Statutes of Saskatchewan, 2000, c.4; 2001, c.50 and 51; 2002,