Payroll Reporter
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Can
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adian adian a
www.payroll-reporter.com
October 2017
Getting ready to act on changes
Payroll professionals have many
legislative initiatives to track
BY SHEILA BRAWN
IT IS no secret that payroll is a profession full of rules
and regulations. Whether it is calculating statutory
deductions, paying overtime, or issuing T4s and Re-
cords of Employment, there are laws governing how
and when payroll must take action.
It is essential that payroll professionals stay on top
of legislative and regulatory changes to ensure they
comply with the rules; however, this can be challen-
ging for busy payroll professionals, especially if they
pay employees in multiple jurisdictions.
To help make it a little easier, here is a review of
some payroll-related legislative initiatives in various
Canadian jurisdictions:
Federal
Recently passed amendments will bring a variety of
payroll-related changes in the coming months and
years.
see ROUNDUP page 7
PM
#40065782
Legislative Roundup
Changes in payroll laws and regulations
from across Canada
see CARTER page 6
Credit:
Aivoges/Shutterstock
Income tax at 100:
Reforming the system
Does response to 1966 Carter Commission
report hold lessons for future revisions?
BY SHEILA BRAWN
IN THE 100 years since Parliament passed the country's first federal
income tax law, a lot has changed.
The first income tax law, the 1917 Income War Tax Act, was only
11 printed pages, with 24 sections and four forms. Today, the In-
come Tax Act is over 3,000 pages (printed in English and French),
with 281 sections and hundreds of forms and related documents.
A variety of organizations have criticized the current tax system.
The Fraser Institute says it is overly complicated and expensive to
administer, with high tax rates.
The Canadian Centre for Policy Alternatives complains that the
Alberta
Reminder: Minimum wage rates
increasing in October
The general minimum wage rate in Alberta rose from $12.20 an
hour to $13.60 as of Oct. 1. The wage hike is part of the provincial
government's strategy to implement a $15 minimum wage by next
October.
The rate for specified salespersons also went up on Oct. 1, from
$486 per week to $542. Specified salespersons include sales employ-
ees who sell automobiles, trucks, buses, farm machinery, heavy duty
construction equipment or road construction equipment, mobile
homes, and residential homes (if the salesperson works for the home
builder).
see OVERHAULS page 2
News in Brief pg. 4
Workplace fl exibility top priority for jobseekers
| Nearly half of federal workers having issues
with Phoenix | Salaries expected to rise by
2.3 per cent in 2018
Ask an Expert pg. 5
Time off for parental leave |
Paper ROEs when fi ling
electronically | Paying
retiring allowances in
instalments
Test yourself pg. 3
How do you stack up on
taxable benefi t rules
regarding parking passes
or gym memberships?