Payroll Reporter
Can
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Can
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adian adian a
www.payroll-reporter.com
August 2017
Getting ready for electronic T4s
Next year, the CRA will allow
employers to distribute e-T4s
without needing employee consent
BY SHEILA BRAWN
WHILE YEAR-END reporting may seem far off, it is
not too early to start thinking about it now, especially
with a coming change to the rules for delivering T4s
and RL-1s to employees.
Beginning with 2017 year-end reporting, the Can-
ada Revenue Agency (CRA) will allow employers
who meet certain conditions to issue T4 forms to
employees electronically without first having to ob-
tain their consent. The Quebec Finance Ministry has
announced that Revenu Québec will implement a
similar measure for RL-1s. The change will not apply
to any other forms.
Currently, employers may only provide an em-
ployee with a T4 electronically if the employer has
the employee's consent to do so. Employers who do
not have consent must two issue paper copies of the
form.
see ROUNDUP page 4
PM
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Legislative Roundup
Changes in payroll laws and regulations
from across Canada
see PHASED-IN page 6
Credit:
eggeegg/Shutterstock
Major ESA changes
proposed in Ontario
Possible alterations to work standards have
implications for payroll administration
BY SHEILA BRAWN
PAYROLL PROFESSIONALS looking after Ontario employees will
have new employment standards rules to follow next year if provin-
cial legislators pass proposed changes to the Employment Standards
Act, 2000.
The amendments are part of Bill 148, the Fair Workplaces, Better
Jobs Act, 2017, which Labour Minister Kevin Flynn tabled in the
legislative assembly in June. The bill proposes to make widespread
changes to employment standards law, as well as the Labour Rela-
tions Act, 1995, which governs collective bargaining. Many of the
changes would take effect Jan. 1, 2018.
Canada
CPP SIN regulations repealed
Employment and Social Development Canada (ESDC) has re-
pealed a regulation pertaining to social insurance numbers under
the Canada Pension Plan (CPP).
In the June 14 issue of the Canada Gazette Part II, ESDC stated
that it had repealed the CPP (Social Insurance Numbers) Regu-
lations as of June 2 because they were "no longer necessary and
relevant."
The regulations contained a section outlining employer duties,
including providing employees with the applicable form to apply
for a SIN if they do not have one, have lost it or have changed their
name.
see GOING MOBILE page 2
Ask an Expert pg. 5
Changing a remittance schedule. Is it
allowed? | How to report vacation taken
before parental leave | Can your employer
determine your vacation timing?
News in Brief pg. 3
Employees uncomfortable when asking
for raises| Saskatchewan PST now
applies to insurance premiums | Disconnect
between work rewards, millennials: Survey
