Index. (CPM 2012 Rel. 10)

Transcription

1 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 Exhibits (i.e., charts and forms) are identified by chapter and exhibit number. The forms found throughout the manual are also published in the Forms section at the back of the manual. They are not listed in the Index. See the Table of Contents in the Forms section for a listing of their page numbers. Tables are indexed by table number. The following abbreviations are used throughout sub-entries. Main entry headings are written out in full. CPP = Canada Pension Plan EI = Employment Insurance GST = Goods and Services Tax QPP = Quebec Pension Plan QST = Quebec Sales Tax RPP = Registered Pension Plans RRSP = Registered Retirement Savings Plan SUB = Supplemental Unemployment Benefit WCB = Workers Compensation Board A Accident reporting: see Workers compensation accident reporting Adjusted Employer s Quarterly Federal Tax Return or Claim for Refund (941-X), 3A.5.1, Exhibit 3A.6 Adoption/child care leave comparative chart showing, Exhibit 15.1 New Brunswick, Newfoundland and Labrador, P.E.I., Quebec, Saskatchewan, Advance Earned Income Credit (AEIC) (US), 3A.3.4 Advances, as taxable earnings, 1.1 correcting salary overpayments, year end reporting, Age: Old Age Security, 11.2 Age proration, CPP/QPP, Agricultural workers, foreign, Alberta garnishments, 10.2 health care, 13.1 hours of work, 14.3, Exhibit 14.1 leaves, 15.5 minimum age of employment, 16.2 minimum wage, Table 17.1 overtime, overtime agreements, Exhibit 14.2, Exhibit 14.3 pay statements, 18.2 statutory holidays, 19.2 terminations, 20.2 vacations, 21.2 workers compensation, 22.1 Alberta Health and Wellness, 13.1 (CPM 2012 Rel. 10)

2 IN-2 Alimony/maintenance orders, Manitoba, see also Maintenance orders/payments (garnishments) Allowances: see also Automobile automobile/motor vehicle, 2.1 clothing, 2.2 educational, 2.3 meal, 2.4 moving expenses, 2.5 Municipal Officer s, 2.6 remote work sites, retiring, 2.7 special worksites, taxable, Exhibit 2.1 tool, 2.8 travelling, 2.9 American Recovery Reinvestment Act of 2009 (US), 3A.7.3 Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act (CPT100), Exhibit 6.4 Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act (CPT101), Exhibit 6.6 Application and Undertaking for Coverage of Employment in a Country Other Than Canada under the Canada Pension Plan (CPT8), 3.2.1a, Exhibit 3.1 Application for a Refund of Overdeducted CPP Contributions or EI Premiums (PD24), 6.4.2, Exhibit 6.3 Application for Determination of Status as an Employee or a Self-employed Person (RR-65-V), III.1, Exhibit III.3 Application for a Reduction in Source Deductions of Income Tax (TP-1016-V), 8.2.4, Exhibit 8.4 Application for Registration, III.8, Exhibit III.5 Application to Make Remittances of Source Deductions and Employer Contributions Based on Pay Periods (TPZ-1015.R.14.3D-V), 8.5.2, Exhibit 8.10 Assessment, benefits: see Benefits, taxable; Earnings Assessments, workers compensation: see Workers compensation employer assessment Assets, purchased, 4.28 exceptions, GST/HST and QST considerations, year end reporting, Attachment Order (British Columbia), Exhibit 10.7 Automobile: see also Vehicles as a taxable benefit, 4.4 employer-leased, 4.4.1b employer-owned, 4.4.1a kilometre costs, 2.1, 4.4.2b operating costs calculating, 4.4.3, CANADIAN PAYROLL MANUAL employee-owned, 4.4.4a examples, exceptions, GST/QST considerations of, repayment of, 4.4.4b year end reporting, parking fees, 4.4.4c, 4.23 personal use of, 4.4.2b record keeping, standby charge for, calculation of, exceptions, for automobile sales/lease staff, 4.4.2c for fleet operations, 4.4.2d GST/QST considerations of, reduced, 4.4.2b, 4.4.2c terminal charges/credits on lease, 4.4.2e year end reporting, Automobile and motor vehicle allowance, 2.1 Averaging hours Alberta, B.C., Canada Labour Code on, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 14.9A.4 Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, Awards: see also Bonuses; Gifts; Prizes; Scholarships as taxable earnings, 4.14 federal income tax on, Quebec income tax on, Awards, workers compensation: see Workers compensation awards B Balance, trial, year end reporting, Benefit plan defined (pension), a, a, maintenance of upon termination, Ontario, Saskatchewan requirements, VI.5 Benefits, taxable, Table 4.3 automobiles, 4.4 awards, 4.14 board and lodging, 4.5 bursaries, 4.40 cell phones, 4.6 (CPM 2012 Rel. 10)

3 INDEX child care expenses, 4.7 club memberships, 4.8 commission discounts, 4.21 computer purchase programs, 4.9 counselling services, 4.10 disability-related employment benefits, 4.11 employer s EI premium reduction, 4.12 frequent flyer (loyalty) programs, 4.13 gifts, 4.14 GST/HST and, 4.2 health services plans, private, 4.24 holiday trips, 4.16 housing, 4.17 income maintenance plans, 4.18 internet service, 4.20 life insurance, group term, 4.15 loans, 4.19 membership fees, professional, 4.26 merchandise or commission discounts, 4.21 moving expenses, 4.22 parking fees, 4.23 prizes, 4.25 provincial health insurance plans, 4.27 purchased assets, 4.28 QST and, 4.3 Registered Retirement Savings Plans, 4.29 rent-free or low-rent housing, 4.5, 4.17 security options, 4.30 sickness/accident insurance plans, 4.31, 4.42 social events, 4.32 spousal travel, 4.33 subsidized meals, 4.34 subsidized school services, 4.35 tax-free savings accounts, 4.36 transportation passes, 4.37 to the job, 4.38 travel assistance benefits, 4.39 travel in a prescribed zone, 4.39 tuition fees, scholarships and bursaries, 4.40 uniforms and special clothing, 4.41 wage-loss replacement plans, 4.42 Bereavement leave Alberta, B.C., Canada Labour Code on, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 15.11A.3 Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, Bereavement travel, 4.39 Board and lodging, as a taxable benefit, 4.5 Bonds, Canada/Quebec Savings, 12.1 Bonuses: see also Gifts; Prizes; Awards as earnings, 1.2 federal income tax on, Quebec income tax on, year end reporting, Borrowed funds: see Loans British Columbia garnishments, 10.3 health care plan, 13.2 hours of work, 14.4, Exhibit 14.1 leaves, 15.6 minimum age of employment, 16.3 minimum wage, Table 17.1 overtime, pay statements, 18.3 statutory holidays, 19.3 terminations, 20.3 vacations, 21.3 workers compensation, 22.2 Bursaries, 4.40 Business changes, reporting to WCB: see Workers compensation business change reporting Business Number, III.6 Payroll Account Information (RC1B), Exhibit III.7 Request for a (RC1), Exhibit III.6 Request to Close Business Number (BN) Program Accounts (RC145), Exhibit III.8 Business Payrolls Survey, 23.1, Exhibit 23.1, Exhibit 23.2 Business travel: see Allowances; Automobile; Travel; Travelling allowances Businesses sold or transferred, VI.4 C IN-3 Calculation of the Employer Contribution to the Financing of the Commission des Normes du Travail, Exhibit VI.2 Calculation of EI/QPIP premiums, 6.4, 6.13 employer contributions, 6.4.1, overpayments, 6.4.2, Exhibit 6.3, premium refunds, recovering premiums, 6.4.3, Canada Labour Code employees governed by, p. VI-2 exclusions, VI.1 minimum age and, 16.1 minimum wage and, Table 17.1 on hours of work, 14.2, Exhibit 14.1 averaging hours, compressed work week, (CPM 2013 Rel. 2)

4 IN-4 maximum and minimum, overtime, rest periods, statutory holidays, on leaves, 15.4 bereavement, compassionate care, death/disappearance of a child, maternity, parental, reservists, sickness, voting, wedding, work-related illness and injury, on pay statements, 18.1 on statutory holidays, , 19.1 on terminations, 20.1 on vacations, 21.1 Canada Pension Plan barbers and hairdressers, contributions barbers and hairdressers, calculating, 5.2 CRA rulings on, earnings paid to emergency volunteers, employee, 5.1, 5.2 employer, employment agency workers, employment changes and transfers, employment outside Canada and, 3.2.1a foreign agricultural workers, Indian employees, non-residents, optional coverage and, overpayments of, penalties related to, 5.8 prorating of, rates of, Table 5.1, Table 5.2, Table 5.3 records of, 5.7 recovery of, remitting of, 5.5, 7.5 remote/special work sites and, reporting of, 5.6, 9.3, 9.4 social security agreements and, taxi drivers, workers compensation payments and, 5.3.9, coverage, 3.2.1a, 5.1.1, optional, CRA rulings, earnings paid to emergency volunteers, employment agency workers and, employment changes and transfers, excepted earnings, CANADIAN PAYROLL MANUAL excepted employment, foreign agricultural workers, Indian employees and, non-residents and, optional coverage, overpayment of contributions, penalties under, 5.8 pensionable earnings, 5.1.3, Table 5.4 exceptions, 5.1.4, Table 5.4 pensionable employment, exceptions, prorating maximum contribution, record keeping, 5.7 recovering contributions under, remitting contributions, 5.5, 7.5 remote/special work sites and, reporting contributions, 5.6, 9.3, 9.4 social insurance numbers and, 5.4 social security agreements and, taxi drivers, workers compensation payments and, 5.3.9, Canada Revenue Agency Business Number, III.6 EI records and, 6.10 garnishments, penalties, 7.8, records retention requirements, 7.7 remitting, 7.5 reporting, 7.6 rulings, III.1, source deduction remittance schedule, Table 7.1 tax forms, 7.2, 7.2.1, 7.2.2, 7.2.3, 7.2.4, 7.2.5, 9.2, 9.3, 9.4, 9.5, 9.6, Exhibit 7.1, Exhibits 7.1A-7.1Y, Exhibit 7.2, Exhibit 7.3, Exhibit 7.4, Exhibit 7.5, Exhibit 7.6, Exhibit 7.7, Exhibit 7.8, Exhibit 7.9, Exhibit 9.1, Exhibit 9.2, Exhibit 9.3, Exhibit 9.4, Exhibit 11.1, Exhibit 11.2 Canada Savings Bonds, 12.1 Car allowance, 2.1 Cell phones, 4.6 Certificate of Coverage under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States (CPT56), 3.2.1a, Exhibit 3.2 Change of name: see Name change, reporting of Charitable donations, 12.7 Child care expenses, 4.7 Child care leave: see Adoption/child care leave; Family responsibility leave; Maternity leave; Parental/paternity leave Citizenship ceremony leave Manitoba, Nova Scotia, Clergy Residence Deduction (T1223), 4.17, Exhibit 4.1 (CPM 2013 Rel. 2)

5 INDEX Clothing allowance, 2.2 Club memberships, 4.8 Collective agreements labour standards and, p. VI-2 pay adjustments, substitute statutory holidays per Canada Labour Code, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Quebec, Saskatchewan, Combination pension plan, c Commission earnings, 1.3 calculating income tax, irregularly paid, 6.4.4c Commissioned employees, expenses statement for, 7.2.2, Exhibit 7.2 Compassionate care benefits family-related leaves: general information, 15.1 Compassionate care leave British Columbia, Canada Labour Code on, comparative chart showing, Exhibit 15.2 Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 15.11A.5 Prince Edward Island, Yukon, Compressed work week Alberta, B.C., Canada Labour Code on, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 14.9A.5 Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, Computer purchase programs, 4.9 Computerized income tax calculations federal, Quebec, Consolidated Omnibus Budget Reconciliation Act (health insurance) (US), 3A.7.3 Construction industry holidays for Quebec employees in, Contribution limits, RPP, Contributions to C/QPP by employee, 5.2 by employer, employment changes and transfers, overpayments, phased retirement agreements, prorating, recovery of, remittance, 5.5, 7.5, 8.5 reporting of, 5.6 Contributions to EI/QPIP by employee, 6.4, by employer, 6.4.1, overpayment of, 6.4.2, , Exhibit 6.3 recovery of, 6.4.3, refunds of, remittance of, 6.9, reporting of, 6.9, Counselling services, 4.10 Court leave New Brunswick, Northwest Territories, Nova Scotia, P.E.I., Court orders: see Garnishment orders; Garnishment procedures CO T (Tax Credit for the Reporting of Tips), Exhibit 1.5 CPP: see Canada Pension Plan CPT1 (Request for a Ruling as to the Status of a Worker under the Canada Pension Plan and/or the Employment Insurance Act), Exhibit III.2 CPT8 (Application and Undertaking for Coverage of Employment in a Country Other Than Canada under the Canada Pension Plan), 3.2.1a, Exhibit 3.1 CPT30 (Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election), Exhibit 5.1 CPT56 (Certificate of Coverage under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States), 3.2.1a, Exhibit 3.2 CPT100 (Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act), Exhibit 6.4 CPT101 (Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act), Exhibit 6.6 CRA: see Canada Revenue Agency Credit union, 12.2 Critically ill child, leave for Canada Labour Code, Manitoba, Nova Scotia, D IN-5 Death/disappearance of a child leave for, , , , Death benefits exceptions, as taxable earnings, 1.4, year end reporting, (CPM 2013 Rel. 7)

6 IN-6 Declaration of Conditions of Employment (T2200), 2.1, 7.2.6, Exhibit 7.8 Declaration of Exemption Employment at a Special Work Site (TD4), 4.5.2, 7.2.5, , Exhibit 7.5 Deductions for federal income tax, Chapters 5 7 penalties re source deduction remittances, 7.8 source deduction remittance schedule, Table 7.1 Deductions for Quebec income tax, Chapters 5, 6, 8 amounts subject to deduction, penalties re source deduction remittances, 8.8 source deduction remittance schedule, 8.5 tax credits and deductions, Table 8.3 Deductions, non-statutory, Chapters Canada Savings Bonds, 12.1 charitable donations, 12.7 credit union, 12.2 loans, 12.5 meal tickets, 12.9 miscellaneous non-statutory deductions, 12.8 pensions: see Chapter 11 share purchase plans, 12.6 union assessments, 12.4 union dues, 12.3 Deductions, statutory, Chapters 5 10 see entries for Canada Pension Plan; Employment insurance; Garnishments; Income tax, federal; Quebec Pension Plan; Quebec provincial income tax; Year end reporting employer/employee relationship and, III.1 order of, III.2 Deductions, withholding of at source and reporting, for workers compensation awards federal, Quebec provincial, Deferred profit-sharing plans, as taxable benefit, contribution limits, , Table 11.4 pension adjustment, pension adjustment reversals for, Defined benefit plan employer-sponsored, a pension adjustment reversals for, pension adjustments re, tax-assisted, a Delayed retirement benefits, Determination of Exemption of an Indian s Employment Income (TD1-IN), Exhibit 7.3 Director s fees, 1.5 non-residents, paying fees only, paying fees and salary/wages, year end reporting, Disability-related employment benefits, 4.11 DPSP: see Deferred profit-sharing plans Draws, 1.3 CANADIAN PAYROLL MANUAL E Early retirement benefits, Earnings advances, 1.1 assessable, for workers compensation: see Workers compensation employer assessment bonuses and incentives, 1.2 commissions and draws, 1.3 death benefits, 1.4 director s fees, 1.5 emergency volunteers, 1.6 gratuities and tips, 1.7 insurable, 6.3, Table 6.1, Table 6.5, Table 6.7 overtime pay, 1.8 profit-sharing plans, 1.9 qualifying retroactive lump sum payments, 1.10 regular pay, 1.11 retirement compensation arrangements, 1.12 retroactive earnings, 1.13 salary deferral arrangements, 1.14 severance pay, 1.15 shift pay, 1.16 sick pay, 1.17 statutory holiday pay, 1.18 vacation pay, 1.19 wages in lieu of notice, 1.20 Education allowance, 2.3 Education levy, post-secondary (Manitoba), Table 13.3 Election by Fishers to Have Income Tax Deducted at Source (TP-1015.N-V), 8.2.6, Exhibit 8.9 Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election (CPT30), Exhibit 5.1 Electronic Federal Tax Payment System (US), 3A.4.3 Electronic filing, Emergency leave Nova Scotia, Ontario, Emergency volunteers remuneration and deductions, 1.6 exceptions, year end reporting, Employee benefit assessment: see also Benefits, taxable GST/HST, QST, Employee earnings: see Earnings Employee expenses: see Allowances; Automobile Employee s Withholding Allowance Certificate (W-4) (US), 3A.1.5, Exhibit 3A.2 Employees commissioned, expenses statement for (TD1X), 7.2.2, 7.4.2, Exhibit 7.2 (CPM 2013 Rel. 7)

7 INDEX covered by Canada Labour Code, p. VI-2 defined, III.1, Exhibit III.2 eligible for QPP, 5.1 part-time defined benefit plan and, profit-sharing plans of, Employees excluded from statutory holiday entitlement Alberta, B.C., Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 19.8A.6 Ontario, P.E.I., Quebec, , Saskatchewan, under Canada Labour Code, Yukon Territory, Employer automobile leased by, 4.4.1b automobile owned by, 4.4.1a new, III.7, 7.5.3, pension plans multi-employer, sponsored by, 11.3 remittance of GST, QST, Employer Annual Return (Alberta), , Exhibit 22.3, Employer assessments, workers compensation: see Workers compensation employer assessment, employer statements Employer/employee relationship, III.1 CPT1 (Request for a Ruling as to the Status of a Worker under the Canada Pension Plan and/or the Employment Insurance Act), Exhibit III.2 Employer health tax, Ontario, 13.8, Associated Employers Exemption Allocation, Exhibit contribution rates, Table 13.5 exemptions, e How to complete your Employer Health Tax (EHT) Return, Exhibit 13.9 records, d remittances and returns, c remuneration excluded, b remuneration included, a Employer Identification Numbers (US), 3A.1.1 Employer Payroll and Contract Labour Report (B.C.), , Exhibit 22.4 Employer Payroll Report (New Brunswick), , Exhibit 22.6 IN-7 Employer Year-end Update (Nova Scotia), , Exhibit 22.9 Employer s EI/QPIP premium reduction, 4.12, 6.5 Employer s Payroll Return & Contract Labour Report (Yukon Territory), , Exhibit Employer s Payroll Statement (Newfoundland and Labrador), , Exhibit 22.7 Employer s Payroll Statement for 2012 and Estimate for 2013 (Northwest Territories and Nunavut), , Exhibit 22.8 Employer s Payroll Statement (Saskatchewan), , Exhibit Employer Registration Form (P.E.I.), , Exhibit Employer s Statement of Tips and Tippable Sales (TP-1086.R.1), 1.7.4, Exhibit 1.2 Employment, minimum age for: see Minimum age for employment Employment, Record of: see Record of Employment Employment agency workers and C/QPP contributions, and income tax deductions, 7.4.5, Employment changes, effect on C/QPP contributions, Employment insurance: see also Quebec Parental Insurance Plan, 6.13 contributions, 6.4 CPT100 (Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act), Exhibit 6.4 CPT101 (Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act), Exhibit 6.6 employer contribution, employer rate reductions, Table 6.4 employment outside Canada and, excepted employment, excluded earnings, family-related leaves and, 15.1 insurable earnings, 6.3, Table 6.5 insurable employment, 6.2 interruption of earnings, irregularly paid commissions, 6.4.4c maximum insurable earnings, Table 6.1 overpayments, 6.4.2, Exhibit 6.3 PD24 (Statement of Overpayment and Application for Refund), Exhibit 6.3 penalties, 6.11 premium reduction, 4.12, 6.5, Table 6.4 premiums, 6.4, 6.4.3, 6.5, Table 6.2, Table 6.3 recovering, Record of Employment and, 6.8, 6.8.5, Exhibit 6.1 record keeping, 6.10 remittance, 6.9 reporting, 6.1, 6.9 (CPM 2013 Rel. 3)

8 IN-8 Request for Payroll Information, 6.8.6, Exhibit 6.2 social insurance number for, 6.7 special cases, special circumstances, supplemental unemployment benefit plans, 6.6 temporary layoff, 6.4.4a unjust dismissal, 6.4.4b Employment outside Canada CPT8 (Application and Undertaking for Coverage of Employment in a Country Other Than Canada under the Canada Pension Plan), 3.2.1a, Exhibit 3.1 CPT56 (Certificate of Coverage under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States), 3.2.1a, Exhibit 3.2 health-related levies and deductions and, 3.2.4b income tax, Overseas Employment Tax Credit, 3.4.1, Exhibit 3.3 resident versus non-resident, 3.1 criteria, notifying Canada Revenue Agency, statutory deductions and, 3.2 C/QPP, EI, 3.2.2a income tax, QPIP, 3.2.2b T626 (Overseas Employment Tax Credit), 3.4.1, Exhibit 3.3 tax credits, 3.4 foreign credits and payments, Overseas Employment Tax Credit, 3.4.1, Exhibit 3.3 Quebec foreign employment deduction, United States payroll requirements, 3A workers compensation and, 3.2.4a year end reporting and, 3.3 T4s, RL-1s, Employment standards: see Labour standards Employment taxes (US), 3A.3, 3A.4, 3A.5, 3A.6 Adjusted Employer s Quarterly Federal Tax Return or Claim for Refund, 3A.5.1, Exhibit 3A.6 Advance Earned Income Credit, 3A.3.4 Application for Employer Identification Number (SS-4), 3A.1.1, Exhibit 3A.1 Electronic Federal Tax Payment System, 3A.4.3 Employee s Withholding Allowance Certificate (W-4), 3A.1.5, Exhibit 3A.2 CANADIAN PAYROLL MANUAL Employer s Annual Federal Unemployment (FUTA) Tax Return (940), 3A.5.2, Exhibit 3A.5 Employer s Quarterly Federal Tax Return (941), 3A.5.1, Exhibit 3A.3 Federal Income Tax Withholding, 3A.3.1, 3A.4.1, 3A.5.1 Federal Insurance Contributions Act, 3A.3.2, 3A.4.1, 3A.5.1 Federal Tax Deposit (FTD) Coupon (8109), 3A.4.2 Federal Unemployment Tax Act, 3A.3.3, 3A.4.2, 3A.5.2 forms, 3A.1.1, 3A.1.5, 3A.4.2, 3A.5.1, 3A.5.2, 3A.5.3, 3A.5.4, Exhibit 3A.1, Exhibit 3A.2, Exhibit 3A.3, Exhibit 3A.4, Exhibit 3A.5, Exhibit 3A.6, Exhibit 3A.7 information returns and, 3A.5 non-payroll payments, 3A.5.4 penalties and, 3A.6 remitting, 3A.4.1, 3A.4.2, 3A.4.3 Report of Tax Liability for Semiweekly Schedule Depositors (941, Schedule B), 3A.5.1, Exhibit 3A.4 special payments and, 3A.3.5 SS-4 (Application for Employer Identification Number), 3A.1.1, Exhibit 3A.1 state taxes, 3A.8 W-2 (Wage and Tax Statement), 3A.5.3, Exhibit 3A.7 W-4 (Employee s Withholding Allowance Certificate), 3A.1.5, Exhibit 3A.2 Wage and Tax Statement (W-2), 3A.5.3, Exhibit 3A.7 EPSP (Employees profit-sharing plans), Equal Pay Act (US), 3A.2.10 Estate payments, 1.4 Excise Tax Act, 4.2, Execution Order (Nova Scotia), Exhibit Exemption Declaration Special Work Site (TD4), 4.5.2, 7.2.5, , Exhibit 7.5 Expatriate payrolls: see Employment Outside Canada Expatriates resident versus non-resident, 3.1 Expenses: see Allowances; Automobile Expenses for Payroll Tax Deductions, Statement of Commission Income and (TD1X), 7.2.2, Exhibit 7.2 F Fair Labor Standards Act (US) child labour, 3A.2.4 enforcement and remedies, 3A.2.9 Equal Pay Act, 3A.2.10 exemptions, 3A.2.2, 3A.2.3 (CPM 2013 Rel. 3)

9 INDEX minimum wage, 3A.2.5 overtime, 3A.2.7 records and reports, 3A.2.8 scope and coverage, 3A.2.1 working time, 3A.2.6 Family and Medical Leave Act (US), 3A.7.2 Family medical leave (Ontario), Family responsibility leave British Columbia, Manitoba, IN-8.1 New Brunswick, Prince Edward Island, Quebec, Family support orders: see Maintenance orders/payments (garnishments) Federal employees covered by Canada Labour Code, p. VI-2 Federal income tax: see Income tax, federal Federal Income Tax Withholding (US), 3A.3.1, 3A.4.1, 3A.5.1 [Next page is IN-9] (CPM 2012 Rel. 9)

10 INDEX Federal Insurance Contributions Act (US), 3A.3.2, 3A.4.1, 3A.5.1 FederalUnemploymentTaxAct(US),3A.3.3, 3A.4.2, 3A.5.2 Fisher s Election to Have Tax Deducted at Source (TD3F), 7.2.4, Exhibit 7.4 Foreign employment federal requirements, 3.1 Quebec requirements, 3.2, Foreign pension plans and PAs, Forms and guidebooks, for year end tax reporting, correcting and replacing, electronic filing, Frequent flyer (loyalty) programs, 4.13 G Garnishee Summons Alberta, Exhibit 10.2 Northwest Territories, Exhibit Garnishee s Statement Manitoba, Exhibit 10.9 Ontario, Exhibit P.E.I., Exhibit Garnishing Order (British Columbia), Exhibit 10.4 Garnishment orders federal employees and, 10.1 forms, Exhibit 10.1, Exhibit 10.2, Exhibit 10.3, Exhibit 10.4, Exhibit 10.5, Exhibit 10.6, Exhibit 10.7, Exhibit 10.8, Exhibit 10.9, Exhibit 10.10, Exhibit 10.11, Exhibit 10.12, Exhibit 10.13, Exhibit 10.14, Exhibit 10.15, Exhibit 10.16, Exhibit 10.17, Exhibit 10.18, Exhibit 10.19, Exhibit 10.20, Exhibit 10.21, Exhibit 10.22, Exhibit 10.23, Exhibit 10.24, Exhibit 10.25, Exhibit maintenance orders/payments: see Maintenance orders/payments (garnishments) multiple orders: see Multiple orders (garnishments) support orders/payments: see Maintenance orders/payments (garnishments) US requirements, 3A.7.1 wage assignments: see Wage assignments Garnishment procedures Alberta, 10.2 B.C., 10.3 by Canada Revenue Agency, federal, 10.1 Manitoba, 10.4 New Brunswick, 10.5 Newfoundland and Labrador, 10.6 Northwest Territories, 10.7 Nova Scotia, 10.8 IN-9 Nunavut, 10.8A Ontario, 10.9 P.E.I., Quebec, Saskatchewan, US requirements, 3A.7.1 Yukon Territory, General Employment Conditions (TP-64.3-V), 8.2.5, Exhibit 8.8 General holidays: see also Statutory holiday entries Alberta, B.C., Canada Labour Code, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 19.8A.5 Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, Gifts: see also Awards; Bonuses as taxable benefit, 4.14 Goods and services tax/harmonized sales tax general information, 4.2 employee benefit assessment, employer remittance, input tax credits, Goods and services tax/harmonized sales tax on benefits automobiles, awards, board/lodging, bursaries, cell phones, child care expenses, club memberships, computer purchase programs, counselling services, disability-related employment benefits, employer s EI premium reduction, frequent flyer (loyalty) programs, gifts, group term life insurance, GST/HST, 4.2 health services plans, private, holiday trips, housing, income maintenance plans, internet service, life insurance, group term, loans, merchandise/commission discounts, moving expenses, (CPM 2013 Rel. 7)

11 IN-10 parking fees, prizes, professional membership fees, provincial health insurance plans, purchased assets, Registered Retirement Savings Plans, rent-free or low-rent housing, scholarships, security options, social events, spousal travel, subsidized meals, subsidized school services, tax-free savings accounts, transportation passes, travel assistance benefits, travel in a prescribed zone, tuition fees, uniforms, wage-loss replacement plans, Government-sponsored retirement arrangements and PAs, Gratuities and tips, 1.7 controlled, direct, Quebec, GST: see Goods and Services Tax entries H Health and Post-secondary Education Tax Levy, Manitoba, 13.3, contribution rate, Table 13.3 exemptions, e Payroll Tax Annual Report and Schedule A, Payroll Tax Schedule for Associated Corporations/Corporate Partnerships, Exhibit 13.7 Payroll Tax Return for Annual Remuneration Between $1,250,000 and $2,500,000, Exhibit 13.6 Payroll Tax Return for Annual Remuneration Exceeding $2,500,000, Exhibit 13.5 records, d remittances and returns, c remuneration excluded, b remuneration included, a Health and Post-secondary Education Tax, Newfoundland and Labrador, contribution rate, Table 13.4 exemptions, e Health and Post-secondary Education Tax Return, Exhibit 13.8 records, d remittances and returns, c remuneration excluded, b remuneration included, a CANADIAN PAYROLL MANUAL Health insurance (US), 3A.7.3 Health, provincial and territorial plans Alberta, 13.1 B.C., 13.2 Manitoba, 13.3 New Brunswick, 13.4 Newfoundland and Labrador, 13.5 Northwest Territories, 13.6 Nova Scotia, 13.7 Nunavut, 13.6 Ontario, 13.8 P.E.I., 13.9 Quebec, Saskatchewan, Yukon Territory, Health care premiums B.C., Table 13.2 employment outside Canada and, 3.2.4b Health-related payroll taxes employment outside Canada and, 3.2.4b Manitoba, 13.3, Newfoundland and Labrador, 13.5, Ontario, 13.8, Quebec, 13.10, Health Services Fund, Quebec, exemptions, e records, d remittances and returns, c remuneration excluded, b remuneration included, a Health Services Insurance Plan, Manitoba, 13.3, Payroll Tax Annual Report and Schedule A, Payroll Tax Schedule for Associated Corporations/Corporate Partnerships, Exhibit 13.7 Payroll Tax Return for Annual Remuneration Between $1,250,000 and $2,500,000, Exhibit 13.6 Payroll Tax Return for Annual Remuneration Exceeding $2,500,000, Exhibit 13.5 Health services plans, as taxable benefit private, 4.24 provincial, 4.27 Hiring, new (US), 3A.1.6 Hirings and Automated Earnings Reporting System, Report on, 23.2 Holiday, national (Quebec), Holiday trips, 4.16 Holidays, general: see General holidays Holidays, statutory: see Statutory holidays entries Home purchase loans, Home relocation loans, Hospital and medical plans: see Health, provincial and territorial plans (CPM 2013 Rel. 7)

12 INDEX Hours of work: see also Overtime/statutory holiday calculation Canada Labour Code on, 14.2 minimum and maximum Alberta, B.C., Canada Labour Code on, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 14.9A.1 Ontario, , Exhibit 14.3 P.E.I., Quebec, Saskatchewan, , US, 3A.2.6, 3A.8.4 Yukon Territory, Housing, 4.17 Hybrid pension plan, c I Illness/injury leaves British Columbia, Newfoundland and Labrador, Quebec, Saskatchewan, Incentives as taxable earnings, 1.2 federal income tax on, Quebec income tax on, Income maintenance plans, 4.18 Income tax, federal and provincial/territorial advances and, 1.1 allowances: see Chapter 2 awards and, benefits and: see Chapter 4 bonuses and, 1.2, calculations, 7.3 computerized, manual, 7.3.1, Payroll Deductions Online Calculator, commissions and, 1.3, death benefits and, 1.4, Declaration of Exemption Employment at a Special Work Site (TD4), 4.5.2, 7.2.5, Exhibit 7.5 deductions for, 7.1 Determination of Exemption of an Indian s Employment Income (TD1-IN), 7.2.3, Exhibit 7.3 director s fees and, 1.5, emergency volunteers, earnings paid to, 1.6 employment agencies and, IN-11 employment outside Canada and, 3.2.3, Fisher s Election to Have Tax Deducted at Source (TD3F), 7.2.4, Exhibit 7.4 foreign tax credit, forms, 7.2, 9.2, 9.3, 9.4, 9.5, 9.6, Exhibit 7.1, Exhibits 7.1A Y, Exhibit 7.2, Exhibit 7.3, Exhibit 7.4, Exhibit 7.5, Exhibit 7.6, Exhibit 7.7, Exhibit 7.8, Exhibit 7.9, Exhibit 9.1, Exhibit 9.2, Exhibit 9.3, Exhibit 9.4, Exhibit 9.9, Exhibit 9.10, Exhibit 9.11, Exhibit 9.12, Exhibit 11.1, Exhibit 11.2 gratuities and tips, 1.7 incentives and, 1.2, Indians, 7.4.7, Exhibit 7.3 interest rates and loans, Table 7.4 lump sum tax rates, 7.4.8, Table 7.7 non-residents and, 3.1, Overseas Employment Tax Credit, 3.4.1, Exhibit 3.3 overtime pay and, 1.8 payments subject to, exceptions, penalties re, 7.8 appealing, personal tax credits, 7.2.1, Table 7.3, Table 7.3A Personal Tax Credits Return (TD1), 7.2.1, Exhibit 7.1 Alberta (TD1AB), 7.2.1, Table 7.3A, Exhibit 7.1B British Columbia (TD1BC), 7.2.1, Table 7.3A, Exhibit 7.1D Manitoba (TD1MB), 7.2.1, Table 7.3A, Exhibit 7.1F New Brunswick (TD1NB), 7.2.1, Table 7.3A, Exhibit 7.1H Newfoundland and Labrador (TD1NL), 7.2.1, Table 7.3A, Exhibit 7.1J Northwest Territories (TD1NT), 7.2.1, Table 7.3A, Exhibit 7.1T Nova Scotia (TD1NS), 7.2.1, Table 7.3A, Exhibit 7.1L Nunavut (TD1NU), 7.2.1, Table 7.3A, Exhibit 7.1V Ontario (TD1ON), 7.2.1, Table 7.3A, Exhibit 7.1N Prince Edward Island (TD1PE), 7.2.1, Table 7.3A, Exhibit 7.1P Saskatchewan (TD1SK), 7.2.1, Table 7.3A, Exhibit 7.1R Yukon (TD1YT), 7.2.1, Table 7.3A, Exhibit 7.1X Worksheet for the, 7.2.1, Table 7.3, Exhibit 7.1A Alberta (TD1AB-WS), 7.2.1, Table 7.3A, Exhibit 7.1C (CPM 2013 Rel. 1)

13 IN-12 British Columbia (TD1BC-WS), 7.2.1, Table 7.3A, Exhibit 7.1E Manitoba (TD1MB-WS), 7.2.1, Table 7.3A, Exhibit 7.1G New Brunswick (TD1NB-WS), 7.2.1, Table 7.3A, Exhibit 7.1I Newfoundland and Labrador (TD1NL-WS), 7.2.1, Table 7.3A, Exhibit 7.1K Northwest Territories (TD1NT-WS), 7.2.1, Table 7.3A, Exhibit 7.1U Nova Scotia (TD1NS-WS), 7.2.1, Table 7.3A, Exhibit 7.1M Nunavut (TD1NU-WS), 7.2.1, Table 7.3A, Exhibit 7.1W Ontario (TD1ON-WS), 7.2.1, Table 7.3A, Exhibit 7.1O Prince Edward Island (TD1PE-WS), 7.2.1, Table 7.3A, Exhibit 7.1Q Saskatchewan (TD1SK-WS), 7.2.1, Table 7.3A, Exhibit 7.1S Yukon (TD1YT-WS), 7.2.1, Table 7.3A, Exhibit 7.1Y persons subject to, exceptions, profit-sharing plans and, 1.9 provincial/territorial tax rates, Table 7.6 provincial surtaxes, Table 7.6 qualifying retroactive lump sum payments and, 1.10 record keeping, 7.7 regular earnings and, 1.11 remitting, 7.5 changing frequency, first remittances, guidelines and procedures, schedule, Table 7.1 stopping, remote work sites and, reporting, 7.6, 9.1, 9.2, 9.3, 9.4, 9.5, 9.6 residency and, 3.1 retirement compensation arrangements and, 1.12 retroactive earnings and, 1.13, salary deferral arrangements and, 1.14 severance pay and, 1.15 shift pay and, 1.16 sick pay and, 1.17 statutory holiday pay and, 1.18 special work sites and, Statement of Account for Current Source Deductions (PD7A, PD7A(TM)), 7.5, Exhibit 7.6, Exhibit 7.7 Statement of Commission Income and Expenses for Payroll Tax Deductions (TD1X), 7.2.2, Exhibit 7.2 surtaxes, Table 7.6 tax rates, Table 7.5, Table 7.6, Table 7.7 vacation pay and, 1.19 wages in lieu of notice and, 1.20 Income tax, Quebec provincial: see Quebec provincial income tax Income tax, US, 3A.3, 3A.4, 3A.5, 3A.6, 3A.8.1 Indians and C/QPP contributions, and income tax deductions, 7.2.3, 7.4.7, 8.4.7, Exhibit 7.3 Injury, work-related: see Workers compensation accident reporting Input tax credits, GST, Input tax refunds, QST, Instalment Orders and Garnishee Orders (Newfoundland and Labrador), Exhibit Insurable earnings for EI/QPIP, 6.3, current amounts, Table 6.1, defined, 6.3, exclusions from, 6.3.1, included/excluded categories of, Table 6.5, Table 6.7 Insurable employment, 6.2, exceptions, 6.2.1, Insurance group term life, as taxable benefit, 4.15 health: see Health, provincial and territorial plans Insurance, employment: see Employment insurance Interest rates on loans, prescribed, Table 7.4, Table 8.4 Internal Revenue Service (US), 3A.6 Internet service, 4.20 Interruption of earnings, 6.8.1, Irregularly paid commissions, 6.4.4c Jury duty, 15.3 CANADIAN PAYROLL MANUAL J K Kilometres travelled by automobile, 2.1, 4.4.3, L Labour standards, Chapters see entries under Hours of work; Leaves; Minimum age for employment; Minimum wage, provincial/territorial; Pay statements; Statutory holidays; Terminations; Vacations Calculation of the Employer Contribution to the Financing of the Commission des Normes du Travail, Exhibit VI.2 exclusions from, VI.1 (CPM 2013 Rel. 1)

14 INDEX psychological harassment (Quebec), VI.7 Quebec levy re, VI.2 Quebec Workforce Skills Development and Recognition Fund, VI.3 records retention re, Exhibit VI.1 Saskatchewan Benefit Provisions, VI.5 successor employers and, VI.4 US requirements, 3A.2, 3A.7.2, 3A.8.4 Layoff, temporary: see Temporary layoffs Leased vehicles, 4.4.1b Leaves: see also entries for Adoption/child care leave; Bereavement leave; Citizenship ceremony leave; Compassionate care leave; Court leave; Critically ill child leave; Death/disappearance of a child leave; Emergency leave; Family medical leave; Family responsibility leave; Illness/injury leave; Maternity leave; Organ donor leave; Parental/paternity leave; Reservist leave; Sick leave; Voting leave; Wedding leave; Work-related illness/injury leave family and medical (US), 3A.7.2 family-related leaves: general information, 15.1 jury duty, 15.3 voting, 15.2 Life insurance, group term, 4.15 Loans as taxable benefit, 4.19 due to employment, home purchase, home relocation, non-statutory deduction of, 12.5 prescribed interest rates on, Table 7.4, Table 8.4 regular, Lodging, 4.5 Low-rent housing, 4.15 Lump sum payments, effect on Quebec income tax, Lump sum tax rates federal, 7.4.8, Table 7.7 Quebec, 8.4.8, Table 8.6 M Maintenance of benefits upon termination, Ontario, Maintenance orders/payments (garnishments): see also Multiple orders (garnishments) Alberta, B.C., federal, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, IN-13 Nunavut, 10.8A.1 Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, Manitoba garnishments, 10.4 health care insurance plan, 13.3, health and post-secondary education tax levy, 13.3, hours of work, 14.5, Exhibit 14.1 leaves, 15.7 minimum age of employment, 16.4 minimum wage, Table 17.1 overtime, pay statements, 18.4 Remembrance Day, statutory holidays, 19.4 terminations, 20.4 vacations, 21.4 workers compensation, 22.3 Manitoba Health and Post-secondary Education Tax Levy, , Table 13.3 Manitoba Health Services Insurance Plan, 13.3, Manual tax calculation federal income tax, 7.3.1, 7.3.2, Quebec income tax, 8.3.1, Married woman s name (Quebec), Maternity leave Alberta, B.C., Canada Labour Code on, comparative chart showing, Exhibit 15.1 family-related leaves: general information, 15.1 Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 15.11A.1 Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, Maximum hours of work: see Hours of work Meal allowance, 2.4 Meal tickets, 12.9 Meals, subsidized, 4.34 Medical plans, provincial/territorial: see Health, provincial and territorial plans Medical Services Plan of B.C., 13.2 Employer Record Card, Exhibit 13.3 group plans, HLTH 167 Application for Group Enrolment, Exhibit 13.1 (CPM 2013 Rel. 7)

15 IN-14 HTH 170 Group Change Request, Exhibit 13.4 HLTH 201 Third Party Registration, Exhibit 13.2 Medical travel, 4.39 Medicare and Hospital Services Plan, New Brunswick, 13.4 Medicare tax (US), 3A.3.2, 3A.4.1, 3A.5.1, 3A.6 Membership fees, professional, 4.26 Merchandise discounts, 4.21 Minimum age for employment Alberta, 16.2 B.C., 16.3 Canada Labour Code on, 16.1 Manitoba, 16.4 New Brunswick, 16.5 Newfoundland and Labrador, 16.6 Northwest Territories, 16.7 Nova Scotia, 16.8 Nunavut, 16.8A Ontario, 16.9, Table 16.1 P.E.I., Quebec, Saskatchewan, Yukon Territory, Minimum hours of work: see Hours of work Minimum wage, provincial/territorial, Table 17.1 US, 3A.2.5, 3A.8.4 Miscellaneous non-statutory deductions, 12.8 MOL-ES-001E (Hours of Work and Averaging Hours), Exhibit 14.4 Money purchase (pension) plan employer-sponsored, b pension adjustment reversals for, pension adjustments for, tax-assisted, b contribution limits for, Table 11.3 Month end reporting, Part VIII Business Payrolls Survey, 23.1, Exhibit 23.1, Exhibit 23.2 Report on Hirings and Automated Earnings Reporting System, 23.2 Monthly Assessment Payment Option, Exhibit Motor vehicle allowance, 2.1 Moving allowances/expenses, 2.5, 4.22 home relocation loans, Multi-employer pension plans, Multiple orders (garnishments) Alberta, B.C., federal, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 10.8A.3 Ontario, CANADIAN PAYROLL MANUAL P.E.I., Quebec, Saskatchewan, Yukon Territory, Municipal Officer s allowance, 2.6 N Name, married woman s (Quebec), Name change, reporting of, 6.7.2a National holiday (Quebec), New Brunswick garnishments, 10.5 health care plan, 13.4 hours of work, 14.6, Exhibit 14.1 leaves, 15.8 minimum age of employment, 16.5 minimum wage, Table 17.1 overtime, pay statements, 18.5 statutory holidays, 19.5 terminations, 20.5 vacations, 21.5 workers compensation, 22.4 New Brunswick Medicare and Hospital Services Plan, 13.4 Newfoundland and Labrador garnishments, 10.6 health care insurance plan, 13.5, health and post-secondary education tax, 13.5, hours of work, 14.7, Exhibit 14.1 leaves, 15.9 minimum age of employment, 16.6 minimum wage, Table 17.1 overtime, pay statements, 18.6 statutory holidays, 19.6 terminations, 20.6 vacations, 21.6 workers compensation, 22.5 Newfoundland and Labrador Health and Post-secondary Education Tax, 13.5, contribution rate, Table 13.4 exemptions, e records, d remittances and returns, c remuneration excluded, b remuneration included, a Newfoundland and Labrador Medical Care Plan, 13.5, Health and Post-secondary Education Tax Return, Exhibit 13.8 New-hire reporting (US), 3A.1.6 Non-residents and C/QPP contributions, and income tax deductions, 7.4.9, (CPM 2013 Rel. 7)

16 INDEX reporting income, 9.2.3, Exhibit 9.9, Exhibit 9.10, Exhibit 9.11, Exhibit 9.12 Non-statutory deductions: see Deductions, non-statutory Northwest Territories garnishments, 10.7 health care plan, 13.6 hours of work, 14.8, Exhibit 14.1 leaves, minimum age of employment, 16.7 minimum wage, Table 17.1 overtime, pay statements, 18.7 payroll tax, III.8, Exhibit III.1 annual return, III.8.3 employer changes, III.8.4 records, III.8.5 source deductions and remittances, III.8.2 taxable and non-taxable payments, III.8.1 statutory holidays, 19.7 terminations, 20.7 vacations, 21.7 workers compensation, 22.6 Northwest Territories Health Care Plan, 13.6 Notice of Attachment (British Columbia), Exhibit 10.5 Notice of Continuing Garnishment (Saskatchewan), Exhibit Notice of Garnishment Manitoba, Exhibit 10.8 Ontario, Exhibit P.E.I., Exhibit Notice of Garnishment (maintenance) (Manitoba), Exhibit Notice of Garnishment (maintenance creditor) (Manitoba), Exhibit Notice of Seizure affecting Employment Remuneration (Saskatchewan), Exhibit Notice of Termination of Garnishment (Ontario), Exhibit Nova Scotia garnishments, 10.8 health care plan, 13.7 hours of work, 14.9, Exhibit 14.1 leaves, minimum age of employment, 16.8 minimum wage, Table 17.1 overtime, pay statements, 18.8 Remembrance Day, statutory holidays, 19.8 terminations, 20.8 vacations, 21.8 workers compensation, 22.7 Nova Scotia Health Services and Insurance Plan, 13.7 NR4 (Statement of Amounts Paid or Credited to Non-residents of Canada), 9.2.3, Exhibit 9.11 NR4 Summary (Summary of Amounts Paid or Credited to Non-residents of Canada), 9.2.3, Exhibit 9.12 Nunavut garnishments, 10.8A health care plan, 13.6 hours of work, 14.9A, Exhibit 14.1 leaves, 15.11A minimum age of employment, 16.8A minimum wage, Table 17.1 overtime, 14.9A.2 pay statements, 18.9 payroll tax, III.8, Exhibit III.1 annual return, III.8.3 employer changes, III.8.4 records, III.8.5 source deductions and remittances, III.8.2 taxable and non-taxable payments, III.8.1 statutory holidays, 19.8A terminations, 20.8A vacations, 21.8A workers compensation, 22.6 O IN-15 Officer, municipal, expense allowance, 2.6 Old Age Security, 11.2 Ontario employer health tax, 13.8, garnishments, 10.9 health insurance plan, 13.8, hours of work/averaging hours, 14.10, Exhibit 14.1, Exhibit 14.4 leaves, minimum age of employment, 16.9 minimum wage, Table 17.1 overtime, pay statements, severance pay, statutory holidays, 19.9 terminations, 20.9 vacations, 21.9 workers compensation, 22.8 Ontario Employer Health Tax, 13.8, Associated Employers Exemption Allocation, Exhibit exemptions, e How to complete your Employer Health Tax (EHT) Return, Exhibit 13.9 records, d remittances and returns, c remuneration excluded, b remuneration included, a Ontario Health Insurance Plan, 13.8, (CPM 2013 Rel. 7)

17 IN-16 Operating costs, automobile, 4.4.3, 4.4.4, Organ donor leave Manitoba, Ontario, Overtime, 14.1 as taxable earnings, 1.8 Alberta, B.C., Canada Labour Code on, Fair Labor Standards Act (US), 3A.2.7 Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 14.9A.2 Ontario, P.E.I., Quebec, Saskatchewan, , US, 3A.2.7, 3A.8.4 Yukon Territory, Overtime Agreement for Alberta, Exhibit 14.2, Exhibit 14.3 Overtime pay, 1.8 Alberta, B.C., Canada Labour Code on, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 14.9A.2 Ontario, P.E.I., Quebec, Saskatchewan, , Yukon Territory, Overtime/statutory holiday calculation Alberta, B.C., Canada Labour Code on, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 14.9A.3 Ontario, P.E.I., Quebec, Saskatchewan, , Yukon Territory, CANADIAN PAYROLL MANUAL P Parental Insurance Plan, Quebec, 6.13 calculating employee QPIP premiums, employer contribution, excluded earnings, excepted employment, insurable earnings, insurable employment, penalties, QPIP appendix, QPIP overpayments, records retention, recovering premiums, remitting and reporting QPIP premiums, reporting an interruption of earnings, Parental/paternity leave: see also Adoption/child care leave, maternity leave Alberta, B.C., Canada Labour Code on, comparative chart showing, Exhibit 15.1 Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 15.11A.2 Ontario, P.E.I., Quebec, , , Saskatchewan, Yukon Territory, Parking fees, 4.23 Part-time employees defined (pension) benefit plan and, PAs: see Pension adjustments (PAs) Pay, overtime: see Overtime pay Pay, regular, 1.11 rate per hour, 1.11 rate per piece, 1.11 salary, 1.11 Pay, retroactive, 1.13 federal income tax and, 1.13, Quebec provincial income tax and, 1.13, Pay, severance, 1.15 on termination, Ontario, Pay, shift, 1.16 Pay, sick, 1.17 Pay, vacation, 1.19 Alberta, B.C., Canada Labour Code on, comparative charts showing, Exhibit 21.1, Exhibit 21.2 Manitoba, (CPM 2013 Rel. 7)

18 INDEX New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 21.8A.2 Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, Pay adjustments, Pay requirements, comparative table, Exhibit 18.1 Pay statements Alberta, 18.2 B.C., 18.3 Canada Labour Code on, 18.1 Manitoba, 18.4 New Brunswick, 18.5 Newfoundland and Labrador, 18.6 Northwest Territories, 18.7 Nova Scotia, 18.8 Nunavut, 18.9 Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, Payment for statutory holidays Alberta, B.C., Canada Labour Code on, Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, 19.8A.3 Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, Payment of wages on termination: see Terminations wages and Payment Order (New Brunswick), Exhibit Payments, workers compensation topping up, Alberta, B.C., Manitoba, New Brunswick, Newfoundland and Labrador, Northwest Territories and Nunavut, Nova Scotia, Ontario, P.E.I., Quebec, Saskatchewan, Yukon Territory, IN-17 Payroll Account Information, Business Number (BN) (RC1B), Exhibit III.7 Payroll tax, Northwest Territories and Nunavut, III.8, Exhibit III.1 annual return, III.8.3 employer changes, III.8.4 records, III.8.5 source deductions and remittances, III.8.2 taxable and non-taxable payments, III.8.1 Payroll tax schedule, N.W.T. and Nunavut, Table III.1 Payrolls, survey of, 23.1, Exhibit 23.1, Exhibit 23.2 PD7A (Statement of Account for Current Source Deductions), Exhibit 7.6 PD7A (TM) (Statement of Account for Current Source Deductions), Exhibit 7.7 PD24 (Application for a Refund of Overdeducted CPP Contributions or EI Premiums), 6.4.2, Exhibit 6.3 Penalties and C/QPP, 5.8 and EI/QPIP, 6.11, and IRS (US), 3A.6 for late filing of year end forms, for late source deduction remittances, 7.8, 8.8 Pension adjustments (PAs), 11.5 deferred profit-sharing plans, defined benefit plan, foreign pension plans, government-sponsored retirement arrangements, money purchase plan, multi-employer plans, past service adjustments, pension adjustment reversals, RPPs, specified retirement arrangements, T4/T4A reporting of, Pension adjustment reversals (PARs), , Exhibit 11.1, Exhibit 11.2 Pension benefits: see also Canada Pension Plan; Quebec Pension Plan CPP/QPP retirement benefits, delayed, early, Old Age Security, 11.2 Pension plan legislation, Table 11.1 Pension plans, Canada/Quebec: see Canada Pension Plan; Quebec Pension Plan Pension plans, employer-sponsored: see also Registered pension plans foreign pension plan, funding, maximum benefits, types of registered plans, combination plan, c defined benefit plan, a money purchase plan, b (CPM 2013 Rel. 3)

19 IN-18 pooled registered pension plan, d Pensionable and Insurable Earnings Review, Pensionable earnings, 5.1.3, Table 5.4 annual contributions, Table 5.1, Table 5.2 exceptions, 5.1.4, Table 5.4 Pensionable earnings, defined benefit plan earnings ranges, Table 11.6 maximum benefit accrual, Table 11.7 Pensionable employment, exceptions, Pensions, as non-statutory deduction: see Chapter 11 Personal tax credits, Table 7.3, Table 7.3A, Table 8.3 Personal Tax Credits Return (TD1), 7.2.1, Exhibit 7.1 Alberta (TD1AB), 7.2.1, Table 7.3A, Exhibit 7.1B British Columbia (TD1BC), 7.2.1, Table 7.3A, Exhibit 7.1D Manitoba (TD1MB), 7.2.1, Table 7.3A, Exhibit 7.1F New Brunswick (TD1NB), 7.2.1, Table 7.3A, Exhibit 7.1H Newfoundland and Labrador (TD1NL), 7.2.1, Table 7.3A, Exhibit 7.1J Northwest Territories (TD1NT), 7.2.1, Table 7.3A, Exhibit 7.1T Nova Scotia (TD1NS), 7.2.1, Table 7.3A, Exhibit 7.1L Nunavut (TD1NU), 7.2.1, Table 7.3A, Exhibit 7.1V Ontario (TD1ON), 7.2.1, Table 7.3A, Exhibit 7.1N Prince Edward Island (TD1PE), 7.2.1, Table 7.3A, Exhibit 7.1P Saskatchewan (TD1SK), 7.2.1, Table 7.3A, Exhibit 7.1R Yukon (TD1YT), 7.2.1, Table 7.3A, Exhibit 7.1X Personal Tax Credits Return, Worksheet for the, (TD1-WS), 7.2.1, Table 7.3, Exhibit 7.1A Alberta (TD1AB-WS), 7.2.1, Table 7.3A, Exhibit 7.1C British Columbia (TD1BC-WS), 7.2.1, Table 7.3A, Exhibit 7.1E Manitoba (TD1MB-WS), 7.2.1, Table 7.3A, Exhibit 7.1G New Brunswick (TD1NB-WS), 7.2.1, Table 7.3A, Exhibit 7.1I Newfoundland and Labrador (TD1NL-WS), 7.2.1, Table 7.3A, Exhibit 7.1K Northwest Territories (TD1NT-WS), 7.2.1, Table 7.3A, Exhibit 7.1U Nova Scotia (TD1NS-WS), 7.2.1, Table 7.3A, Exhibit 7.1M CANADIAN PAYROLL MANUAL Nunavut (TD1NU-WS), 7.2.1, Table 7.3A, Exhibit 7.1W Ontario (TD1ON-WS), 7.2.1, Table 7.3A, Exhibit 7.1O Prince Edward Island (TD1PE-WS), 7.2.1, Table 7.3A, Exhibit 7.1Q Saskatchewan (TD1SK-WS), 7.2.1, Table 7.3A, Exhibit 7.1R Yukon (TD1YT-WS), 7.2.1, Table 7.3A, Exhibit 7.1Y Persons subject to income tax, 7.1.1, exceptions, 7.1.2, Phased retirement agreements, PIER report, Pooled registered pension plan, d Pregnancy leave: see Maternity leave Premium Remittance Form (Ontario Workers Compensation), Premiums, EI/QPIP: see also Health care premiums calculating, 6.4, employer contribution, 6.4.1, EI employer rate reductions, 6.5, Table 6.4 EI premiums, annual, Table 6.3 overpayments, 6.4.2, Exhibit 6.3, premium rate, Table 6.2, Table 6.6 recovery of, 6.4.3, refunds of, Preparation for year end reporting, 9.1 Prince Edward Island garnishments, health care plan, 13.9 hours of work, 14.11, Exhibit 14.1 leaves, minimum age of employment, minimum wage, Table 17.1 overtime, pay statements, statutory holidays, terminations, vacations, workers compensation, 22.9 Prince Edward Island Hospital and Medical Services Plans, 13.9 Prizes, 4.25 Professional membership fees, as taxable benefit, 4.26 Profit-sharing plans, 1.9 deferred type, 1.9.1, , Table 11.4 employees, other, pension adjustment reversals for, pension adjustments for, Provincial/territorial health insurance plans: see Health, provincial and territorial plans Provincial/territorial retail sales tax rates, Table 4.2 Psychological harassment (Quebec), VI.7 Public office holder, 2.6 Purchased assets, 4.28 (CPM 2013 Rel. 3)

20 INDEX Q Qualifying retroactive lump sum payments, 1.10 exceptions, year end reporting, Quarterly Reconciliation (Manitoba), , Exhibit Quebec Calculation of the Employer Contribution to the Financing of the Commission des Normes du Travail, Exhibit VI.2 garnishments, gratuities and tips, health insurance plan, 13.10, health services fund, 13.10, hours of work, 14.12, Exhibit 14.1 labour standards levy, VI.2 leaves, married woman s name in, minimum age of employment, minimum wage, Table 17.1 overtime, pay statements, Pension Plan: see Quebec Pension Plan provincial income tax: see Quebec provincial income tax psychological harassment, VI.7 St-Jean-Baptiste Day, statutory holidays, terminations, vacations, workers compensation, workforce skills development and recognition fund, VI.3 Quebec Health Insurance Plan, 13.10, Quebec Health Services Fund, 13.10, contribution rate, Table 13.6 exemptions, e records, d remittances and returns, c remuneration excluded, b remuneration included, a Quebec Parental Insurance Plan, 6.13 calculating employee QPIP premiums, employer contribution, employment outside Canada, excluded earnings, excepted employment, insurable earnings, insurable employment, penalties, QPIP appendix, QPIP overpayments, records retention, recovering premiums, remitting and reporting QPIP premiums, reporting an interruption of earnings, IN-19 Quebec Pension Plan barbers and hairdressers, contributions barbers and hairdressers, earnings paid to emergency volunteers, employee, 5.1, 5.2 employer, employment agency workers, employment changes and transfers, employment outside Canada and, 3.2.1b foreign agricultural workers, Indian employees, non-residents, optional coverage and, overpayments of, penalties related to, 5.8 phased retirement agreements and, prorating of, rates of, Table 5.1, Table 5.2, Table 5.3 records of, 5.7 recovery of, remitting of, 5.5, 8.5 remote/special work sites and, reporting of, 5.6, 9.7, 9.8 Revenu Québec rulings on, social security agreements and, taxi drivers, workers compensation payments and, 5.3.9, coverage, 3.2.1b, 5.1.1, optional, earnings paid to emergency volunteers, employment agency workers and, employment changes and transfers, excepted earnings, excepted employment, foreign agricultural workers, Indian employees and, non-residents and, optional coverage, overpayment of contributions, penalties under, 5.8 pensionable earnings, 5.1.3, Table 5.4 exceptions, 5.1.4, Table 5.4 pensionable employment, exceptions, phased retirement agreements under, prorating maximum contribution, record keeping, 5.7 recovering contributions under, remitting contributions, 5.5, 8.5 remote/special work sites and, reporting contributions, 5.6, 9.7, 9.8 (CPM 2013 Rel. 3)