2013 Payroll Guide. This is how we work.

Size: px

Start display at page:

Download "2013 Payroll Guide. This is how we work."

Lilian Barnett
5 years ago
Views:

1 2013 Payroll Guide This is how we work.

2 2013 Calendar and Important Dates January February March April S M T W T F S S M T W T F S S M T W T F S S M T W T F S May June July August S M T W T F S S M T W T F S S M T W T F S S M T W T F S September October November December S M T W T F S S M T W T F S S M T W T F S S M T W T F S Public Holiday: Canadian Financial Institutions Closed Provincial Holiday: Financial Institutions Closed Holiday Date Holiday Date Holiday Date New Year s Day January 1 Good Friday March 29 Civic Holiday* August 5 Traditional Holiday (QC) January 2 Easter Monday (NU) April 1 Discovery Day (YT) August 19 Family Day (BC) February 11 Victoria Day May 20 Labour Day September 2 Family Day (AB, SK, ON) February 18 Aboriginal Day June 21 Thanksgiving Day October 14 Louis Riel Day (MB) February 18 Discovery Day (NL) June 24 Daylight Savings Time Ends November 3 Islander Day (PE) February 18 St. Jean Baptiste (QC) June 24 Remembrance Day** November 11 Heritage Day (YT) February 22 Canada Day July 1 Christmas Day December 25 Daylight Savings Time Begins March 10 Nunavut Day (NU) July 9 Boxing Day December 26 * Holiday in BC, AB, SK, MB, ON, NT, NU, NB, and NS. This is an optional day at the employer s discretion in AB. ** Offices closed in BC, AB, SK, NT, NU, YT, NB, and PE.

Payroll Labour Management Information Table of Contents Standards 1 Statutory Holidays 2 Pensionable Earnings 3 Vacationable Earnings 4 Leaves Chart 6 CPP/QPP 6 EI/QPIP 6 Workers Compensation

3 Payroll Labour Management Information Table of Contents Standards 1 Statutory Holidays 2 Pensionable Earnings 3 Vacationable Earnings 4 Leaves Chart 6 CPP/QPP 6 EI/QPIP 6 Workers Compensation Assessable Earnings 7 WCB Maximum Assessable Earnings 8 Termination 9 Special Payments Chart 10 Tax Credits 11 Lump Sum Tax Rates 11 Chart of Insurability 12 Disclaimer: The information provided in this booklet is provided by Payworks as a convenience to you. Payworks does not warrant the accuracy or completeness of the information contained in this booklet. Contents may be subject to change. Always check with the proper authority for the most current information available.

4 Standards (January 2013) Reporting Pay Minimum Wage Overtime Pay (X 1.5) General (Stat) Holidays Worked Fed 3 reg wage * 8 hr/day or 40 hr/wk Time + 1/2 plus regular wages Vacation Pay 4% for the first 6 years 6% after 6 Vacation Entitlements After 1 year - 2 weeks After 6 years - 3 weeks 1 * = not applicable BC 2 reg; 4 if scheduled more than 8 $ $ hr/day or 40 hr/wk & X 2 after 12 hr/day Time + 1/2 for the first 12 hours. Double time after, plus an average day s pay. 4% for the first 5 years 6% after 5 After 1 year - 2 weeks After 5 years - 3 weeks AB 3 min wage $ $9.95 (Sep 1, 2013) 8 hr/day or 44 hr/wk Time + 1/2 plus regular wages or reg pay plus a holiday day with pay 4% for the first 5 years 6% after 5 After 1 year - 2 weeks After 5 years - 3 weeks SK 3 min wage $ hr/day or 40 hr/wk Time + 1/2 plus regular wages MB 3 reg wage $10.25 (Oct 1, 2013) 8 hr/day or 40 hr/wk Time + 1/2 plus regular wages 6% for the first 10 years 8% after 10 4% for the first 5 years 6% after 5 After 1 year - 3 weeks After 10 years - 4 weeks After 1 year - 2 weeks After 5 years - 3 weeks ON The greater of 3 min wage or reg wages for the time worked $ $ hr/wk Time + 1/2 plus public holiday pay or reg day plus a day off with public holiday pay 4% of gross After 12 months - 2 weeks QC 3 reg wage $ $ hr/wk Double time or regular pay plus an additional day off with pay 4% for the first 5 years 6% after 5 Up to 1 yr - 1 day per month 1-5 years - 2 consecutive weeks plus optional days w/o pay up to 3 weeks After 5 years - 3 weeks NB The greater of 3 min wage or reg wages for the time worked $10.00 Not less than min wage after 44 hr/wk Time + 1/2 plus regular wages 4% for the first 8 years 6% after 8 Up to 8 yrs - lesser of 2 weeks or 1 day for each month worked After 8 years - lesser of 3 weeks or 1 1/4 day for each month worked PE 3 reg wage $ hr/wk Time + 1/2 plus regular wages or reg wages + an additional day off w/pay 4% for the first 8 years 6% after 8 After 12 months - 2 weeks After 8 years - 3 weeks NS 3 min wage $10.30 Not less than min wage after 48 hr/wk Time + 1/2 plus regular wages 4% for the first 8 years 6% after 8 After 12 months - 2 weeks After 8 years - 3 weeks NL 3 min wage, or min overtime wage $ hr/wk Double time or an extra day off with pay within 30 days or an extra vacation day 4% for the first 15 years 6% after 15 After 12 months - 2 weeks After 15 years - 3 weeks YT 2 reg wage or applicable overtime wage $ hr/day or 40/hr wk All hrs worked paid as overtime or the reg rate plus an additional day off w/ pay 4% of wages After 1 year - 2 weeks NT 4 reg wage $ hr/day or 40 hr/wk Time + 1/2 plus reg wages or reg wages plus a holiday day with pay 4% for the first 5 years 6% after 6 After 1 year - 2 weeks After 6 years - 3 weeks NU 4 reg wage $ hr/day or 40 hr/wk Time + 1/2 plus reg wages or reg wages plus a holiday day with pay 4% for the first 5 years 6% after 5 After 1 year - 2 weeks After 5 years (can be non-consecutive if within 10 years ) - 3 weeks

5 Statutory Holidays * = not applicable 2013 Holidays Fed BC AB SK MB ON QC NB PE NS NL YT NT/ NU New Year s Day 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 1/1 Louis Riel Day * * * * 2/18 * * * * * * * * Family Day * 2/11 2/18 2/18 * 2/18 * * * * * * * Islander Day * * * * * * * * 2/18 * * * * Good Friday 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 3/29 Easter Monday 4/1 * * * * * 4/1 * * * * * * Victoria Day 5/20 5/20 5/20 5/20 5/20 5/20 5/20 * * * * 5/20 5/20 National Aboriginal Day * * * * * * * * * * * * 6/21 Discovery Day * * * * * * * * * * 6/24 8/19 7/9 Quebec National Day * * * * * * 6/24 2 * * * * * * Canada Day 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 7/1 British Columbia Day * 8/5 * * * * * * * * * * * Saskatchewan Day * * * 8/5 * * * * * * * * * New Brunswick Day * * * * * * * 8/5 * * * * * First Monday in August * * * * * * * * * * * * 8/5 Labour Day 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 9/2 Thanksgiving Day 10/14 10/14 10/14 10/14 10/14 10/14 10/14 * * * * 10/14 10/14 Remembrance Day 11/11 11/11 11/11 11/11 11/11 1 * * 11/11 11/11 11/ /11 11/11 11/11 Christmas Day 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 12/25 Boxing Day 12/26 * * * * 12/26 * * * * * * * Notes 1. Regulated by Remembrance Day Act 2. Regulated by National Holiday Act 3. Regulated by Separate Act

6 Pensionable Earnings Earnings Bonuses and Incentive Pay Commissions Death Benefits Director s Fees Gratuities Honoraria by Virtue of employment or office Gifts/Awards/Incentives (Taxable) Overtime Pension Payments or lump sum from pension Profit-sharing paid by employer from non-registered Regular Pay/Salary Retroactive pay and adjustment Pay In Lieu Retiring Allowance Retirement compensation arrangement Sabbatical or furlough pay Salary paid before/after WCB claim decided Severance Pay Shift Pay Sick Pay (Accumulated sick leave credits paid after termination is not pensionable) Statutory Holiday Pay Supplementary Unemployment Benefits (HRSDC-approved SUB plans) Taxable allowances Tuition (Taxable) Vacation pay Pensionable NO NO NO NO NO NO Benefits (received with cash remuneration) Automobile standby charge Pensionable Board and Lodging (excluding special work sites) 2 Employer contributions to RRSP Group term life insurance Interest-free and low interest loans Provincial health insurance plans Stock option benefits Subsidized meals Gifts/Awards/Incentives = included NO = excluded Notes 1. Pensionable if employer has control over the plan. 2. Board and lodging benefits including amounts in respect of utilities provided to clergy members are not pensionable if member receives tax deduction for residence. 3 Wage loss replacement benefits /NO 1 WCB advances/wcb award WCB top-up payments NO

7 Vacationable Earnings = included NO = excluded 4 * = not applicable Earnings Type Fed BC AB SK MB ON QC NB PE NS NL YT NT NU Regular Salary / Earnings Regular salary / Earnings Call-in pay Overtime NO NO Retroactive pay Shift premium Standby pay NO NO NO * NO 7 NO Statutory holiday pay NO NO Previously paid vacation pay NO NO NO NO NO NO * * Allowances Car NO 7 NO NO NO NO NO NO NO NO NO NO NO NO NO Clothing NO 7 NO NO NO NO NO NO NO NO NO NO NO NO NO Housing NO 7 NO NO NO NO 9 NO NO NO NO NO NO NO NO Meal NO 7 NO NO NO NO NO NO NO NO NO NO NO NO NO Moving NO 7 NO NO NO NO NO NO NO NO NO NO NO NO NO Tool NO 7 NO NO NO NO NO NO NO NO NO NO NO NO NO Travel NO 7 NO NO NO NO NO NO NO NO NO NO NO NO NO Bonuses Discretionary NO NO NO NO NO NO NO NO NO NO NO NO NO NO Work related NO 1 Director s Fees Employee NO NO NO NO NO NO NO 3 NO NO NO NO NO NO Non-Employee NO NO NO NO NO NO NO 3 NO NO NO NO NO NO Notes 1. Unless tied to hours of work, production, or efficiency 2. If included in wages or remuneration for work 3. Included where fee is a wage (condition of employment) 4. Excluded in construction 5. Excluded if part of a DPSP 6. If amount is taxable 7. Included in unique circumstances 8. Majority earned must be salary 9. Housing and meal included as part of employment contract in Ontario

8 Vacationable Earnings (cont.) = included NO = excluded 5 * = not applicable Earnings Type Fed BC AB SK MB ON QC NB PE NS NL YT NT NU Commission Earned at employer s premises 8 Earned away from employer s premises NO NO 8 NO Earned by route salesperson 8 Miscellaneous earnings Maternity leave top-ups NO NO NO NO NO NO NO NO NO NO NO NO NO NO Profit sharing payments 3 NO NO NO NO NO 7 NO NO Tips / Gratuities employer controlled NO NO NO NO NO 6 NO NO NO NO NO NO NO Sick Pay NO NO NO NO NO NO NO Termination payments Pay in lieu of notice (employment standards legislation) NO NO NO NO NO Legislated severance pay (Fed/ON) NO * * * * NO * * * * * * * * Retiring allowance (lump sum) NO NO NO NO NO NO NO NO NO NO NO 7 NO NO Retiring allowance (installments) NO NO NO NO NO NO NO NO NO NO NO 7 NO NO Taxable Benefits Awards / Gifts (any kind) NO NO NO NO NO NO NO NO NO NO NO NO NO NO Board and lodging NO 2 NO NO 4 NO NO NO NO Company owned / leased vehicle NO NO NO NO NO NO NO NO NO NO NO NO NO Group term life insurance NO NO NO NO NO NO NO NO NO NO NO NO NO NO Group RRSP plan payments NO NO NO NO NO NO NO NO NO NO NO NO NO NO Loans (interest-free) NO NO NO NO NO NO NO NO NO NO NO NO NO NO Parking NO NO NO NO NO NO NO NO NO NO NO NO NO NO Provincial medical NO NO NO NO NO NO NO NO NO NO NO NO NO NO Stock options NO NO NO NO NO NO NO NO NO NO NO NO NO NO Notes 1. Unless tied to hours of work, production, or efficiency 2. If included in wages or remuneration for work 3. Included where fee is a wage (condition of employment) 4. Excluded in construction 5. Excluded if part of a DPSP 6. If amount is taxable 7. Included in unique circumstances 8. Majority earned must be salary 9. Housing and meal included as part of employment contract in Ontario

9 Leaves Chart 6 * = not applicable Earnings Type Fed BC AB SK MB ON QC NB PE NS NL YT NT NU Maternity or Pregnancy 17 wks 17 wks 15 wks 18 wks 17 wks 17 wks 18 wks 17 wks 17 wks 17 wks 17 wks 17 wks 17 wks 17 wks Parental Leave (avail. to either parent) 37 wks 37 wks 37 wks 37 wks 37 wks 37 wks 52 wks 37 wks 35 wks 52 wks 35 wks 37 wks 37 wks 37 wks Bereavement 3 days 3 days * 5 days 3 days * 1 day/ 5 days 5 days 1 day/ 2 days/ 3 days 3 days/ 1 day 2 days/ 1 day 1 week 3 days * Compassionate 8 wks 8 wks * 12 wks 8 wks 8 wks 12 wks 8 wks 8 wks 8 wks 8 wks 8 wks 8 wks 8 wks Emergency * 5 days * * * 10 days / year Sick 12 wks * * * * * * 5 days * * * * * * * * 1 day/ 2 days 3 days 7 days 1 day/ month 5 days * Voting 3 hours 4 hours 3 hours 3 hours 3 hours 3 hours 4 hours 3 hours 1 hour 3 hours 4 hours 4 hours 3 hours 3 hours Wedding * * * * * * 1 day * * * * * * * Family Responsibility * 5 days * * 3 days * 10 days 3 days 3 days * 7 days * * * Canada/Quebec Pension Plan (C/QPP) 2013 Annual maximum pensionable earnings $51, Annual basic exemption $3, Annual maximum contributory earnings $47, Employee/ Employer contribution rate (CPP) 4.95% Employee/ Employer contribution rate (QPP) 5.100% Annual maximum employee/employer contribution (CPP) Annual maximum employee/employer contribution (QPP) $2, $2, Self-employed contribution rate (CPP) 9.90% Self-employed contribution rate (QPP) 10.20% Annual maximum self-employed contribution (CPP) $4, Annual maximum self-employed contribution (QPP) $4, Employment Insurance & Quebec Parental Insurance Plan (EI & QPIP) 2013 EI Quebec EI QPIP (Quebec) Annual maximum insurable earnings $47,400 $47,400 $67,500 Employee contribution rate 1.88% 1.52% 0.559% Employer contribution rate 2.632% 2.128% 0.782% Self-employed contribution rate % Annual maximum employee contribution $ $ $ Annual maximum employer contribution $1, $1, $ Annual maximum self-employed contribution - - $670.28

10 Workers Compensation Assessable Earnings 7 = included NO = excluded BC AB SK MB ON QC NB NS PE NL YT NT NU Allowances (taxable) 1 NO Benefits (taxable) Board and lodging NO NO Company loans NO NO NO Employer provided auto NO NO NO Life insurance NO 4 NO NO NO Medical premiums (provincial) NO NO NO NO NO NO NO NO NO NO NO NO Private health care NO NO NO NO NO NO NO NO NO NO NO NO RRSP 2 Stock options 2 NO NO NO NO NO NO Bonuses (paid in cash) Call-in/Back Pay Commissions Director s fees NO NO NO NO NO NO Gifts (Cash/Kind) 6 2 NO 6 2 NO 2 NO Long-term disability (employer paid) 5 12 NO 11 2 NO NO NO Maternity leave NO Pre-retirement leave NO NO NO NO 7 NO NO NO Salary/Wages/Overtime pay Severance pay/retiring allowance NO NO NO NO NO NO NO NO NO NO NO NO NO Shift premium Short-term disability (employer paid) 5 12 NO 11 2 NO NO NO Sick pay Notes 1. Not assessable if employer requests ruling 2. When taxable 3. When documentation exists in employee records 4. If total premium paid by employer 5. First 3 months included only 6. Gifts in cash only 7. When worker using sick pay credits remains on employer payroll until retirement (sick pay credit terminate) 8. Amounts paid not exceeding 3 months absence included. Amounts exceeding 3 months excluded entirely 9. Up to 13 consecutive weeks 10. Not permitted 11. When reported as income 12. First 105 sick days only

11 Workers Compensation Assessable Earnings 8 = included NO = excluded BC AB SK MB ON QC NB NS PE NL YT NT NU Sick pay (on termination) NO NO NO NO NO NO NO NO NO Standby pay Temporary lay-off NO Tips/Gratuities Vacation pay/paid Stat Holidays Wages in lieu of notice/indemnity NO 2 WCB award NO NO NO NO NO NO NO NO NO NO NO NO NO WCB top-up N/A NO WCB Maximum Assessable Earnings Province BC Filing Deadline Last day of February (quarterly) March 1-15 (yearly) WCB Maximum Assessable Earnings $75,700 AB Last day of February $90,200 SK Last day of February $55,000 MB Last day of February $111,000 ON March 31 $83,200 QC March 15 $67,500 NB Last day of February $59,500 NS Last day of February $54,400 PE Last day of February $50,000 NL Last day of February $54,155 YT Last day of February $82,105 NT Last day of February $84,200 NU Last day of February $84,200 Notes 1. Not assessable if employer requests ruling 2. When taxable 3. When documentation exists in employee records 4. If total premium paid by employer 5. First 3 months included only 6. Gifts in cash only 7. When worker using sick pay credits remains on employer payroll until retirement (sick pay credit terminate) 8. Amounts paid not exceeding 3 months absence included Amounts exceeding 3 months excluded entirely 9. Up to 13 consecutive weeks 10. Not permitted 11. When reported as income 12. First 105 sick days only

12 Termination 9 British Columbia Alberta Saskatchewan Manitoba Up to 3 months Up to 3 months Up to 3 months Less than 1 year 1 week 3 months to 1 year 1 week After 1 year After 3 years 2 weeks 3 weeks, plus 1 week for each additional year of employment to a maximum of 8 years 3 months to 2 years 1 week 2 to 4 years 2 weeks 4 to 6 years 4 weeks 6 to 8 years 5 weeks 8 to 10 years 6 weeks 10 years or more 8 weeks 3 months to 1 year 1 week 1 to 3 years 2 weeks 3 to 5 years 4 weeks 5 to 10 years 6 weeks 10 years or more 8 weeks 1 year but less than 3 years 3 years but less than 5 years 5 years but less than 10 years 2 weeks 4 weeks 6 weeks 10 years or more 8 weeks Ontario Québec Yukon Northwest Territories / Nunavut Less than 3 months Less than 3 months Less than 6 months Less than 3 months 3 months but less than 1 year 1 year but less than 3 years 1 week 2 weeks 3 months to 1 year 1 week 1 to 5 years 2 weeks 5 to 10 years 4 weeks 6 months but less than 1 year 1 year but less than 3 years 1 week 2 weeks 3 months but less than 3 years 3 years but less than 4 years 2 weeks 3 weeks 3 years but less than 4 years 4 years but less than 5 years 5 years but less than 6 years 6 years but less than 7 years 7 years but less than 8 years 3 weeks 4 weeks 5 weeks 6 weeks 7 weeks 10 to 15 years 6 weeks 15 years or more 8 weeks 3 years but less than 4 years 4 years but less than 5 years 5 years but less than 6 years 6 years but less than 7 years 7 years but less than 8 years 3 weeks 4 weeks 5 weeks 6 weeks 7 weeks 4 years but less than 5 years 5 years but less than 6 years 6 years but less than 7 years 7 years but less than 8 years 4 weeks 5 weeks 6 weeks 7 weeks 8 years or more 8 weeks 8 years or more 8 weeks 8 years or more 8 weeks New Brunswick Nova Scotia Prince Edward Island Newfoundland and Labrador Less than 6 months Less than 3 months Less than 6 months Less than 3 months 6 months to 5 years 2 weeks 3 months to 2 years 1 week 6 months to 5 years 2 weeks 3 months to 2 years 1 week 5 years or more 4 weeks 2 to 5 years 2 weeks 5 to 10 years 4 weeks 2 to 5 years 2 weeks 5 to 10 years 4 weeks 10 to 15 years 6 weeks 5 to 10 years 3 weeks Federal Less than 3 months 10 years or more 8 weeks 15 years or more 8 weeks 10 to 15 years 4 weeks 15 years or more 6 weeks More than 3 months 2 weeks

13 Special Payments Chart Special Payments CPP Contributions EI Premiums 1 Tax Deductions 1. Bonuses and retroactive pay increases 2. Director s fees paid to residents of Canada or to non-residents Fee only 2 NO 3 Fee in addition to salary /NO 4 /NO 4 3. Employees Profit Sharing Plan (EPSP) NO NO NO 4. Overtime pay, including banked overtime pay 5. Retirement Compensation Arrangements (RCA) NO NO 6. Retiring allowances (also called severance pay) NO NO 5 7. Retroactive lump-sum payments 8. Salary deferral arrangements on amounts earned 9. Prescribed plans or arrangements on amounts received /NO 6 /NO Vacation pay, public holidays, and lump-sum vacation payments 11. Wages in lieu of termination notice 12. Wage loss replacement plans Payments from uninsured plans Payments from insured plans NO NO NO Workers compensation awards Employee s salary paid before or after a workers compensation board claim is decided The following chart will help you to determine whether or not to deduct CPP, EI, and income tax on the following special payments you make to your employees. Advances or loans equal to the workers compensation award NO NO NO Amount paid in addition to an advance or loan 8 Top-up amounts paid after the claim is accepted NO Top-up amounts paid as sick leave NO 10 Notes 1. If you have already deducted the total yearly maximum contributions from the employee s income, do not deduct more contributions. Do not consider amounts deducted by previous employers during the same year unless there was a restructure or reorganization. 2. Do not deduct CPP contributions when the employment is performed totally or partly outside of Canada. 3. Do not deduct income tax if you estimate that the total fee will not be more than the total claim amount on form TD1. 4. Determination to deduct CPP, EI, or both, depends on the status of a resident director s employment. Do not deduct EI on the fees portion. 5. Do not deduct income tax on the amount of eligible retiring allowance that is transferred directly to the recipient s RPP or RRSP. 6. To determine if you have to deduct CPP, EI, or both, check government policies. 7. Although wage loss replacement plan payments from insured plans are subject to tax, the trustee or insurance company does not have to deduct any tax. 8. An amount you pay in addition to an advance or loan is not a top-up amount if you pay it while waiting for a decision on a workers compensation board claim. This amount is considered as employment income.

Tax Credits Lump Sum Tax Rates 11 Provincial and Territorial 2013 British Columbia $10,276 Alberta $17,593 Saskatchewan $15,241 Manitoba $8,884 Ontario $9,574 Quebec $11,195 New Brunswick $9,388 Nova

14 Tax Credits Lump Sum Tax Rates 11 Provincial and Territorial 2013 British Columbia $10,276 Alberta $17,593 Saskatchewan $15,241 Manitoba $8,884 Ontario $9,574 Quebec $11,195 New Brunswick $9,388 Nova Scotia $8,481 Prince Edward Island $7,708 Newfoundland & Labrador $8,451 Yukon $11,038 Northwest Territories $13,546 Nunavut $12,455 Federal Tax Under $5, $5,001 - $15,000 Over $15,001 Quebec 5% 10% 15% All other provinces 10% 20% 30% Provincial Tax Quebec 16% 20% 20% Federal 2013 Basic Person $11,038 Equivalent to spouse $11,038 Amount for infirm dependents 18 or older $6,530 Eligible Pension Income Amount $2,000 Age 65 Amount $6,854 Disability Amount $7,697 Caregiver Amount $4,490 Education Amount Full-Time Education Amount Part-Time $465.00/ month $140.00/ month

15 Chart of Insurability 12 Earning Insurable Allocated to Pay Period Earnings Hours For which they are paid In which paid Last pay period of earnings Regular Wages - - Commissions - - Bonuses NO - - Non-cash taxable benefits NO NO Taxable benefits in cash form NO - - Taxable allowances (ex. car) NO - - Group life employer paid NO NO Automobile standby charge NO NO Housing with cash NO - - Housing no cash NO NO Stock options purchase plans NO NO Employer contribution RRSP NO - - Pay in Lieu NO - - Vacation pay time taken - - Vacation pay no time taken NO - - Vacation pay on termination NO - - Shift premiums NO - - Retro pay NO - - Retiring Allowance NO NO Sub Plan benefit NO NO WCB/wage loss insurance top NO NO Paid sick leave - - Accumulated Sick credits paid on Term NO - - Overtime - - Stat Pay - - Stat Pay after last day worked NO - - Time off for overtime taken - - Time off for overtime not taken NO - -

Mackenzie's Canadian Federal / Provincial Marginal Tax Rates

Mackenzie's Canadian Federal / Provincial Marginal Tax Rates Mackenzie's Federal / Provincial Marginal Tax Rates Current as of: July 1, 2012 Quick Links by Province AB NS QC BC NT SK MB NU YT NB ON NL PE How To Use These Tables: Marginal Tax Rates calculate the