Canadian Payroll Reporter

CANADIAN PAYROLL REPORTER 2014 stat holidays, reporting relocation costs QUESTION: We are preparing our payroll calendar for the upcoming year. Could you provide me with a list of statutory holidays in Canadian jurisdictions for 2014? Answer: See the chart below for a listing of major 2014 statutory holidays. Also, please note that this is not a full list of holidays in all Canadian provinces/territories. In some jurisdictions, there are also holidays that apply to public-sector employers, as well as some that apply in certain municipalities. Organizations must remember that for 2014, threshold 2 remitters are em- ANNIE CHONG ASK AN EXPERT ployers whose average monthly withholding in the 2012 calendar year was $50,000 or more. Under the Income Tax Act, employers have the option of changing their remitting frequency based on their average monthly withholding amount in the previous year (2013 for 2014 remittances). If an organization wishes to take advantage of this option, contact any Canada Revenue Agency tax services office or tax centre. Amounts that threshold 2 remitters deduct or withhold from remuneration paid any time during the month are due three working days (not counting Saturdays, Sundays or holidays) from the last day in the following periods: 1st to 7th, Continued on page 8 STATUTORY HOLIDAY DATE IN 2014 JURISDICTION New Year's Day Wed., Jan. 1 All jurisdictions Family Day Mon., Feb. 10 British Columbia Family Day Mon., Feb. 17 Alberta, Manitoba (Louis Riel Day), Ontario, P.E.I. (Islander Day), Saskatchewan Good Friday Fri., Apr. 18 All jurisdictions (In Quebec, employers may choose to observe the holiday on Good Friday or Easter Monday. In some jurisdictions, retail business law requires commercial establishments to close on Easter Monday) Victoria Day Mon., May 19 Victoria Day is a statutory holiday under the Canada Labour Code, as well as in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Ontario, Quebec, Saskatchewan, and Yukon National Aboriginal Day Sat., Jun. 21 Northwest Territories only National Holiday Tues., Jun. 24 Quebec only Canada Day Tues., Jul. 1 All jurisdictions First Monday in August Mon., Aug. 4 Statutory holiday in British Columbia, New Brunswick, Northwest Territories, Nunavut and Saskatchewan (It is also a holiday — although not a statutory holiday — in Alberta. Municipal jurisdictions in other parts of Canada may also designate the day as a holiday) Discovery Day Mon., Aug. 18 Yukon Territory only Labour Day Mon., Sept. 1 All jurisdictions Thanksgiving Mon., Oct. 13 Thanksgiving Day is a statutory holiday under the Canada Labour Code, as well as in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Ontario, Quebec, Saskatchewan and Yukon. In other jurisdictions, retail businesses may be prohibited from opening under business holidays legislation Remembrance Day Tues., Nov. 11 Remembrance Day is a statutory holiday under the Canada Labour Code, as well as in Alberta, British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nunavut, Prince Edward Island, Saskatchewan and Yukon. In Manitoba and Nova Scotia, Remembrance Day is a statutory holiday under the Remembrance Day Act in each jurisdiction Christmas Day Thurs., Dec. 25 All jurisdictions Boxing Day Fri., Dec. 26 Boxing Day is a statutory holiday under the Canada Labour Code and in Ontario. In New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island and Quebec (until 1:00 p.m.), the day is a retail holiday and is covered under business holidays legislation. Canadian HR Reporter, a Thomson Reuters business 2013 7

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