Payroll Reporter
Can
R
Can
R
adian adian a
www.payroll-reporter.com
August 2015
see LEGISLATIVE ROUNDUP on page 7
PM
#40065782
Legislative Roundup
Changes in payroll laws and regulations
from across Canada
News in Brief pg. 4
WorkSafeNB offers new way to report
injuries | Average weekly earnings
virtually unchanged in April | Federal
government consults on CPP
Ask an expert pg. 5
Source deduction rules for
top-up payments|Taxing
employee prizes|Coverage
under EI versus QPIP
Technology changes
impacting payroll: Poll pg. 3
Mobile tech, newer HRMS systems,
SaaS are having an affect on the
payroll department's workday
see NEW page 2
New T4
fi ling
penalties
next year
Rules also apply to other
information returns
BY SHEILA BRAWN
BEGINNING next year, the Canada Rev-
enue Agency (CRA) will levy new penalties
against businesses that fail to file T4 infor-
mation returns over the Internet when they
have more than 50 T4 returns to file for a
calendar year.
The new penalty rules will also apply to
more than 20 other information returns, in-
cluding NR4s, T4As and T4A-NRs.
The amount of the penalty will depend on
the number of information returns of one
Overtime rules
under microscope
U.S. proposes new overtime pay thresholds
while Canada labour standards reviews
could lead to new rules in some provinces
BY SHEILA BRAWN
MILLIONS MORE workers in the United States may soon be eli-
gible for overtime pay. And if workers' rights advocates in Canada
have their way, overtime rules may change here, too.
The United States Department of Labor is proposing to update
regulations governing which executive, administrative and profes-
sional employees (often called "white-collar" workers) are entitled
see ONTARIO on page 6
Canada
Federal budget bill passes
Legislation implementing some of the payroll-related measures
proposed in this year's budget has passed.
On June 23, Bill C-59, the Economic Action Plan 2015 Act, No.
1, received royal assent. It contains a number of payroll-related
changes including regulatory amendments that will create a quar-
terly remitter category for new employers next year. To qualify, an
employer's average monthly withholding amount must be less than
$1,000 and the employer must have a perfect compliance record
with the Canada Revenue Agency over the previous 12 months.
The bill also amends the Employment Insurance Act to extend
MOBILE TIPPING POINT
If you're not on the mobile bandwagon, you soon will be — more than six in 10 organizations already
use or are planning to introduce mobile technology. That's up signifi cantly — 15 per cent — from the
same survey last year, found Towers Watson. See page 3.
Credit: Hadrian/Shutterstock
