Canadian Payroll Reporter

7 Canadian HR Reporter, a Thomson Reuters business 2018 work in "artistic endeavours" if a permit is issued. Children 13 to 15 will be limit- ed to work in artistic endeavours and "light" work, unless employ- ment standards issues a permit for other work. Children 13 to 14 will be pro- hibited from working between 9 p.m. and 6 a.m. or during school hours (excluding off-campus ed- ucation programs). They will also only be allowed to work up to two hours outside of regular school hours on school days and up to eight hours on non-school days. Employees who are 15 will not be permitted to work between 12:01 a.m. and 6 a.m. or during school hours (excluding off- campus education programs). Children 16 to 17 will be al- lowed to work in any type of em- ployment, with restrictions on hazardous jobs. Those working in retail or hospitality will only be allowed to work between 9 p.m. and 12 a.m. with adult supervi- sion. Work between 12:01 a.m. and 6 a.m. will be prohibited. In other sectors, overnight work will be allowed with par- ent/guardian consent and adult supervision. Newfoundland and Labrador New threshold for health levy The Newfoundland and Labra- dor General Assembly passed legislation in May that will raise the threshold for determining which employers must pay the province's Health and Post-sec- ondary Education Tax from $1.2 million to $1.3 million, begin- ning Jan. 1, 2019. The government proposed the increase in this year's bud- get, saying the change would reduce the tax payable by up to $2,000 a year for employers subject to it. The tax rate will remain two per cent on annual payroll exceeding the threshold. Nova Scotia CRA revises forms The Canada Revenue Agency (CRA) has updated form TD1NS and its accompanying worksheet to change the information for claiming the spouse or common- law partner amount and the amount for an eligible dependant. The updated Nova Scotia Personal Tax Credits Return specifies that employees may claim $8,481 if their spouse or common-law partner or a de- pendent relative who lives with them has an annual net income of no more than $848. If the spouse/common-law partner/dependent relative has an annual net income between $848 and $9,329, the employee may claim a partial amount, us- ing the Worksheet for the 2018 Nova Scotia Personal Tax Cred- its Return (TD1NS-WS). Previously, the TD1NS stated that if an employee's spouse/ common-law partner/depen- dent relative had an annual net income of no more than $8,481, the employee could claim $8,481 minus the spouse's/common- law partner's/dependent rela- tive's net income. Ontario Minimum pay rate rule established Before proroguing for a June election, the Ontario legisla- ture passed legislation that re- quires employers with govern- ment contracts in construction, building cleaning, and security to pay their employees at least a specified minimum wage rate. Bill 53, the Government Con- tract Wages Act, 2018, received royal assent on May 8. It gives the government the authority to establish minimum govern- ment contract wages for build- ing cleaning and security jobs in buildings that government en- tities own and occupy or lease, and for construction work pro- vided under contracts with gov- ernment entities. The minimum wage sched- ules will be set by a director of government contract wages. The legislation requires em- ployers subject to it to record information on the dates and times that employees work, the applicable minimum govern- ment contract wages payable to the employees, and information about subcontracting. Employers must also post information about minimum government contract wages in a conspicuous location in their workplace where employees and subcontractors are likely to see it. Prince Edward Island TD1PE changes take effect July 1 On July 1, the Prince Edward Is- land government implemented changes to some of the amounts that employees claim on form TD1PE, P.E.I. Personal Tax Credits Return. In this year's budget, Finance Minister Heath MacDon- ald announced the province would raise the basic personal amount claimed on the form from $8,160 to $8,660 for 2018. The spouse and equivalent-to- spouse amounts would increase proportionately. The CRA has updated the TD1PE to incorporate the chang- es. Since they occur mid-year, the agency has prorated the basic personal amount to $9,160 from July 1 to Dec. 31 for employers who use Option 1 in its Payroll Deductions Formulas guide. It has not prorated the amount for employers who use Option 2. Quebec Bill would make tax changes official Proposed legislation before Quebec's National Assembly would amend provincial tax laws to incorporate some pay- roll-related measures that the government has announced over the last two years. Bill 175, An Act to amend the Taxation Act, the Act respecting the Québec sales tax and other legislative provisions, which Fi- nance Minister Carlos Leitão tabled on May 9, would increase a stock option deduction in the Taxation Act, that employees may claim under certain circum- stances, from 25 per cent to 50 per cent for large businesses with a Quebec payroll of at least $10 million and a strong presence in the province. The change would apply for stock options granted after Feb. 21, 2017. The bill would also eliminate a deduction in the Taxation Act that employees could claim for a home relocation loan taxable benefit. The government elimi- nated the deduction on Jan. 1. In addition, it would amend the sales tax act to phase out restric- tions on claiming input tax re- funds for large businesses, effec- tive Jan. 1, 2018. Revenu Québec has already implemented the measures. Saskatchewan New overtime rules for road builders Recent amendments to Sas- katchewan's employment stan- dards regulations exempts cer- tain employees working in road building from the Saskatchewan Employment Act's overtime re- quirements. The changes, which took ef- fect May 17, affect employees who build, repair, or maintain highways or who assist in those activities if they do the work outside of a city, town, village, or resort village. The act's overtime require- ments stipulate that, unless there is a modified work arrangement or averaging agreement in place, employers must pay employees at an overtime rate of 1.5 times their regular wage rate for each hour or part hour that they work over 40 hours in a week or either eight or 10 hours in a day. Eight hours applies if the em- ployee's work schedule is eight hours a day for no more than five days a week. Ten hours applies if the employee's work schedule is 10 hours a day for no more than four days a week. Instead of following these re- quirements, the amendments to employment standards regula- tions require employers to pay the employees overtime if they work more than 10 hours a day or 44 hours a week, whichever is greater. In addition, the revised regu- lations stipulate that employ- ers may not require or permit the employees to work or to be at their employer's disposal for more than 16 hours on any day, unless there is an emergency. If employees request it, em- ployers must limit their hours to a maximum of 12 on any given day without fear of discrimina- tion or discipline. from ALBERTA on page 1 Legislative Roundup CPR | July 2018

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