Payroll Reporter
Can
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Can
R
adian adian a
www.payroll-reporter.com
June 2016
see MINIMUM page 7
PM
#40065782
Legislative Roundup
Changes in payroll laws and regulations
from across Canada
News in Brief pg. 4
PSAC complains of federal payroll
problems|Ontario recovers wages
owed to interns|Schedule job
interviews for mid-morning: Survey
Ask an expert pg. 5
Failing to work before or after
holiday|Paying employees in
continuous operations who
work on a holiday
Federal
Government tables budget legislation
The federal government has tabled legislation that would imple-
ment payroll-related measures proposed in this year's budget.
In late April, Finance Minister Bill Morneau presented Bill C-15,
Budget Implementation Act, 2016, No. 1, for first reading. The bill
proposes changes to the federal Income Tax Act that would elimi-
nate education and textbook tax credits that employees may claim
on a TD1, Personal Tax Credits Return, beginning next year.
It would also amend the act to increase the maximum amounts in-
dividuals can claim if they live in the Northwest Territories, Nunavut,
Yukon or another prescribed northern zone for more than six months.
see EMPLOYMENT on page 6
Credit:
riekephotos
(Shutterstock)
Ontario bill provides new
details on ORRP pg. 3
Legislation sets out requirements for
contributions, calculation of benefi ts,
penalties for non-compliance
Provincial budgets bring
mid-year tax changes for payroll
Employers in fi ve provinces
prepare for July 1 changes
BY SHEILA BRAWN
AS BUDGET season winds down across
Canada, some payroll departments will be
busy implementing tax changes.
Earlier this year, governments in British
Columbia, New Brunswick and Quebec
tabled budgets with July 1 changes for pay-
roll. Recently, Newfoundland and Labra-
dor and Prince Edward Island also released
budgets with payroll-related changes.
Newfoundland and Labrador
In Newfoundland and Labrador, Finance
Minister Cathy Bennett tabled a budget on
April 14 that proposes to increase personal
income tax rates in the province on July 1
and again next year.
Bennett also announced that on July 1
see HST page 2
Young at work
Employers need to pay attention
to diff erences in source deduction and
employment standards rules that may apply
BY SHEILA BRAWN
THIS SUMMER, many teenagers will be starting their first paid job.
They may be excited about earning their "own" money or nervous
about embarking on this new phase of life.
Whether employers are hiring summer students or part-time
workers throughout the year, they need to follow source deduction
and employment standards rules that apply to young workers.
Not only is this good human resources practice, it may also
save penalties and fines that may result from a Canada Revenue
Agency (CRA) audit or employment standards inspection.
In Ontario, for example, the labour ministry is currently conduct-