Payroll Reporter
Can
R
Can
R
adian adian a
www.payroll-reporter.com
May 2017
Ask an expert pg. 5
Determining overtime pay rates | When do you
complete an ROE for salary continuance? | What
are the rules regarding CPP/QPP coverage for
work outside of Canada?
Continuous improvement
needed pg. 3
It's important for your company to
invest in payroll process overviews
in order to remain in compliance
E-T4s will be standard delivery method
Several payroll-related measures
proposed in 2017 federal budget
BY SHEILA BRAWN
BEGINNING NEXT year, the federal government
says it will allow employers to issue T4s to employees
electronically without first having to obtain their
written consent.
The government made the announcement in its
2017 budget, which Finance Minister Bill Morneau
tabled March 22. The proposal would apply to cur-
rent, active employees and would require that em-
ployers "have sufficient privacy safeguards in place"
before issuing electronic T4s.
Currently, employers may only give employees
their T4s in an electronic format if the employees first
consent to it in writing. Otherwise, employers must
provide employees with two paper copies by the end
of February each year by delivering them in person or
mailing them to the employee's last known address.
The budget stated that the Canada Revenue
Agency (CRA) would specify the types of safeguards
see ROUNDUP page 4
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Legislative Roundup
Changes in payroll laws and regulations
from across Canada
see PERSONAL page 6
Credit:
ImYanis/Shutterstock
Provincial budgets
to keep payroll busy
Documents tabled in B.C., Quebec and
Saskatchewan will aff ect workplace
BY SHEILA BRAWN
WITH PROVINCES and territories across Canada releasing their an-
nual budgets this winter and spring, payroll professionals in some
jurisdictions will be busy implementing tax and legislative changes
this year and next. Here is a look at payroll-related announcements
in budgets released up to the end of March:
British Columbia:
The 2017 British Columbia budget, which Finance Minister Michael
de Jong delivered Feb. 21, proposed changes to the province's Medi-
cal Services Plan (MSP) that, if implemented, will affect employers
Canada
CPP amendments now in force
Legislation to implement amendments to the Canada Pension Plan
(CPP) is now law, although it will still be more than a year until rate
changes it authorizes occur.
Bill C-26, An Act to amend the Canada Pension Plan, the Canada
Pension Plan Investment Board and the Income Tax Act, came into
force on March 3.
The act gives effect to an agreement in principle that federal and
provincial (except Quebec) finance ministers signed last year to
increase CPP contribution rates, implement an additional rate for
high-income earners, and raise the plan's income replacement level
from one-quarter of pensionable earnings to one-third.
see MOVE page 2
