Alternative Assessment Procedure (AAP) for Interjurisdictional Trucking and Transport

Similar documents
Federal and Provincial/Territorial Tax Rates for Income Earned

Net interest income on average assets and liabilities Table 66

Insolvency Statistics in Canada. September 2015

Individual Taxation Tax Planning Guide

Insolvency Statistics in Canada. April 2013

MULTILATERAL INSTRUMENT LISTING REPRESENTATION AND STATUTORY RIGHTS OF ACTION DISCLOSURE EXEMPTIONS

Net interest income on average assets and liabilities Table 75

The Nova Scotia Minimum Wage Review Committee

Access to Basic Banking Services

2010 CSA Survey on Retirement and Investing

National Instrument Definitions. (3) In a national instrument or multilateral instrument

Mortgage Loan Insurance Business Supplement

Annual Information Return

MEMORANDUM D In Brief. Ottawa, July 6, 2007

96 Centrepointe Dr., Ottawa, Ontario K2G 6B National Dental Hygiene Labour Survey

The Nova Scotia Minimum Wage Review Committee Report

NATIONAL INSTRUMENT DEFINITIONS Act means the Securities Act of 1933 of the United States of America, as amended from time to time;

TAX CALCULATION SUPPLEMENTARY CORPORATIONS (2007 and later tax years)

Application for a Canada Pension Plan Death Benefit

6 012 City Province, territory, or state X X L6A3N Hackthorn Drive X X City Province, territory, or state.

Tax Calculation Supplementary Corporations (2014 and later tax years)

Franklin Target Return Fund (the Fund )

CCAA Statistics in Canada. Third Quarter of 2017

2002 BCSECCOM 418. Applicable British Columbia Provisions Securities Act, R.S.B.C. 1996, c. 418, ss. 34(1)(a), 48, 61 and 76

2014 MINIMUM WAGE RATE ANNUAL REPORT

2011 BCSECCOM 77. Applicable British Columbia Provisions National Instrument Insider Reporting Requirements and Exemptions, s. 10.

Mackenzie's Canadian Federal / Provincial Marginal Tax Rates


Comments on Selected Financial Information. 4.3 Debt

Yukon Bureau of Statistics

NEW MEMBERSHIP APPLICATION INFORMATION PACKAGE

SPECIMEN Annual Information Return (AIR) DO NOT SEND IN THIS FORM. AIRs must be submitted to FCAA via the Registration and Licensing System (RLS)

Minimum Wage. This will make the minimum wage in the NWT one of the highest in Canada.

BC JOBS PLAN ECONOMY BACKGROUNDER. Current statistics show that the BC Jobs Plan is working: The economy is growing and creating jobs.

Tax Alert Canada. Investment income earned through a private corporation

Application for the Old Age Security Pension Under the Old Age Security Program

The members of the Canadian Insurance Services Regulatory Organizations (CISRO) include representatives from the following regulators:

Notice and Request for Comment

Appendix A Jurisdiction-Specific Requirements General Insurance Agents And Brokers

Guideline 6B: Record Keeping and Client Identification for Accountants and Real Estate Brokers or Sales Representatives

Achieving High Performance in Healthcare Resource Allocation Organizations: Current Practice CADTH Symposium April 15-17, 2012

EI parental benefits changes and amendments to federal and provincial maternity/pregnancy and parental leaves

THE HOME STRETCH. A Review of Debt and Home Ownership Among Canadian Seniors

STATISTICS CANADA RELEASES 2016 GDP DATA

How Investment Income is Taxed

Electing Under Section 217 of the Income Tax Act

TAX FACTS What s Inside. Quick Estimates. RRSP, RPP and DPSP Limits. Top Personal Rates for CPP, EI and QPIP Rates

SPECIMEN Application for Registration of a Pension Plan (Application)

2019 Canadian Rates and Limits

How Investment Income is Taxed

2001 COOPERATIVE CREDIT ASSOCIATIONS - (in thousands of dollars) TABLE 1 - ASSETS

Yukon Bureau of Statistics

All decisions cited in a court decision or reported tribunal decision (from 2000 forward)

Background/Overview. New Reporting Requirement. National System Architecture. Moving Forward

TAX INITIATIVES TAX OPTION GRADUATED FLAT COMPETITIVE

APPENDIX G CONSEQUENTIAL CHANGES TO NATIONAL INSTRUMENTS, MULTILATERAL INSTRUMENTS AND COMPANION POLICIES

Canadian Agency for Drugs and Technologies in Health. Financial Statements March 31, 2017

How to complete the Company Profile. Review and Update

What s new. Release

Their role in retirement income planning

2008 BCSECCOM 11. Applicable British Columbia Provisions National Instrument Mutual Funds Sales Practices, ss. 7.1(1)(b), 8.2(4) and 9.

SUBSCRIPTION AMENDING AGREEMENT 1

EXHIBIT 1 ACCREDITED INVESTOR CERTIFICATE ACCREDITED INVESTORS. HARBOUREDGE MORTGAGE INVESTMENT CORPORATION (the Company )

NATIONAL INSTRUMENT DISCLOSURE OF CORPORATE GOVERNANCE PRACTICES

THE JOHN HOWARD SOCIETY OF CANADA FINANCIAL STATEMENTS AS AT MARCH 31, 2014

CCMTA Travel Policy for Representatives

Alberta s Labour Productivity Declined in 2016

Changes In The Law To Encourage Diversity In The Workplace

Saskatchewan Labour Force Statistics

ANNUAL INFORMATION RETURN

You Told Us What You Want To Know About Travel Health Insurance

There are several options to obtain a complete version of the Tax Planning Guide!

How Investment Income is Taxed

Gross Domestic Expenditures on Research and Development in Canada (GERD), and the Provinces

Proposed Amendments to National Instruments , and Related Forms and Companion Policies Response to Request for Comments

Corporation Name Federal Business Number Complete only if this applies:

Estimate Request for Canada Pension Plan Retirement Pension and Post-Retirement Benefit

Real Estate Rental and Leasing and Property Management

IN THE SUPREME COURT OF BRITISH COLUMBIA SHARON LYNN LOGAN. DERMATECH, INTRADERMAL DISTRIBUTION INC., and VIVIER PHARMA INC. DR.

Operating revenues earned by engineering firms were $25.8 billion in 2011, up 14.2% from 2010.

Application for Registration of a Pension Plan To be completed and signed by the Plan Administrator

Directrice du secrétariat. 20 Queen Street West Tour de la Bourse, 800, square Victoria

ESC Corporate Services - Price List 2011

Budget As the leading voice CORE

Tax Alert Canada Private company tax reform: Personal tax increases on noneligible dividends scheduled for 2018 and 2019

Riding the Commodity Price Roller-Coaster

January 2013 Canadian Payroll Tax Update. Sage BusinessVision

Purpose and Interpretation 1.1 What is the purpose of escrow? 1.2 Interpretation 1.3 Will a Canadian exchange impose additional escrow terms?

Cross-border Shopping and Sales Taxes

VERONICA ARMSTRONG LAW CORPORATION

RE : Comments on Proposed Amendments to NI Continuous Disclosure Obligations

Mackenzie Gas Project US State Canadian Provincial PADD-level Economic Impacts Assessment

GENERAL BUSINESS VISA REQUIREMENTS FOR ARGENTINA

Alberta Minimum Wage Profile April March 2017

Canada Education Savings Program Annual Statistical Review Canada Education Savings Program Annual Statistical Review 2014 LC E

2003 BCSECCOM 764 AND IN THE MATTER OF THE MUTUAL RELIANCE REVIEW SYSTEM FOR EXEMPTIVE RELIEF APPLICATIONS AND

In the Matter of the Securities Legislation of British Columbia and Ontario (the Jurisdictions) and

REGULATION RESPECTING THE EARLY WARNING SYSTEM AND RELATED TAKE-OVER BID AND INSIDER REPORTING ISSUES

Alberta Minimum Wage Profile April March 2018

Canada Education Savings Program Annual Statistical Review. December 2008

Transcription:

Head Office: 200 Front Street West Toronto, Ontario Canada M5V 3J1 Telephone: 416-344-1000 1-800-387-0750 TTY: 1-800-387-0050 Fax: 416-344-4684 1-888-313-7373 Alternative Assessment Procedure (AAP) for Interjurisdictional Trucking and Transport What is the Interjurisdictional Agreement? The Interjurisdictional Agreement (IJA) is an agreement between all Canadian provincial and territorial workers compensation boards, which pertains to circumstances where an employer s workforce operates in more than one Canadian jurisdiction. One of the purposes of the IJA is to help ensure that employers do not have to pay duplicate premiums for workers who perform work in more than one Canadian jurisdiction. Under the IJA, employers usually pro-rate their insurable earnings so that each Board receives premiums for the work performed in that Board s jurisdiction. There is an exception to this practice that applies to interjurisdictional trucking and transport employers who participate in the Alternative Assessment Procedure (AAP). What is the AAP? The AAP is part of the IJA. It is an optional procedure for interjurisdictional trucking and transport employers to pay premiums, for workers who work in multiple Canadian jurisdictions, to one province or territory. For the purpose of the AAP, trucking and transport includes employers in the following industries: Bulk Liquids Trucking Couriers, Messengers and Delivery Dry Bulk Materials Trucking Forest Products Trucking General Freight Trucking Specialized Freight Trucking Used Household and Office Goods Moving Interurban and Rural Bus Transportation Charter Bus Industry Land Scenic and Sightseeing Transportation and Pilot Cars Interjurisdictional trucking/transport employers who choose not to participate in the AAP are required to pro-rate the earnings of their workers who work in multiple Canadian jurisdictions, and may be required to pay premiums to each province and/or territory that they work in. What are the benefits of the AAP? Employers who participate in the AAP pay all premiums for an eligible worker(s) to the jurisdiction where the worker(s) live, rather than pro-rating each worker s insurable earnings based on where the work is performed. The Board that receives the premiums for the worker(s) is known as the Assessing Board. What provinces and/or territories are participating in the AAP? All Canadian provinces and territories are participating in the AAP.

Who can Ontario be an Assessing Board for under the AAP? The Ontario Workplace Safety and Insurance Board (WSIB) can be the Assessing Board under the AAP for: Ontario resident workers (including workers with optional insurance) in the trucking/transport industry included in the APP who work in Ontario and another Canadian jurisdiction. Who can Ontario not be an Assessing Board for under the AAP? The Ontario WSIB cannot be the Assessing Board under the AAP for: Workers who only work in Ontario; for example, depot, garage, and administrative workers are generally not included in the AAP. The earnings of these workers would be reported to the Ontario WSIB, but not under the AAP. A non-resident worker Individuals without a reporting obligation (e.g. independent operators who have not elected to obtain Optional Insurance). How do employers apply? To participate in the AAP in Ontario, interjurisdictional trucking/transport employers whose workers live in Ontario must submit a completed Application for Alternative Assessment Procedure for Interjurisdictional Trucking and Transport form to the Ontario WSIB. The effective date of AAP participation depends on when the application is received. Applications received by February 28, of a particular year generally take effect January 1 of the year in which the application is received. For applications received after February 28, participation in the AAP generally starts January 1 of the following year. The February 28, deadline does not apply where an employer only becomes eligible to participate in the AAP during the calendar year either because they opened their business during the year or expanded their business during the year to include interjurisdictional trucking/transport. In such as case, participation in the AAP would take effect on the date the employer was eligible for the AAP as long as the application is made within 60 days of eligibility (and the application accepted by the WSIB). On the application form the employer must identify the provinces and/or territories their workers travel through, the provinces/territories where their workers live and the provinces/territories the employer has a place of business. The employer can send the completed application to the Ontario WSIB s Employer Service Centre by email to employeraccounts@wsib.on.ca, by mail to 200 Front Street West, Toronto, M5V 3J1, or by fax to (416) 344-4684 or 1-888-313-7373. When the Ontario WSIB approves an AAP application and becomes the Assessing Board for an employer, the Employer Service Centre notifies all of the compensation boards in the jurisdiction listed on the application form that premiums for the Ontario resident workers working in their province or territory are being paid to the Ontario WSIB. Under the AAP each Board can only be an Assessing Board for workers who reside in that Board s jurisdiction. This means that employers seeking to participate in the AAP for workers in the interjurisdictional trucking/transport industry who are resident in another Canadian jurisdiction, should contact the workers compensation board where the worker lives to apply for AAP participation in that jurisdiction.

How can employers withdraw from the AAP? An employer must provide the Ontario WSIB with a written notice by December 31 to withdraw from the AAP for the upcoming calendar year. An employer may not withdraw from the AAP part way through the calendar year, unless the employer is no longer eligible to participate in the AAP. How can I obtain more information? If you need additional information, please contact the Employer Service Centre by email at employeraccounts@wsib.on.ca or by telephone at 1-800-387-0750. Monday to Friday between 7:30 am to 5:00 pm where the first available representative will be happy to assist you.

Application for Alternative Assessment Procedure (AAP) for Interjurisdictional Trucking and Transport The employer must send the completed application to the Ontario WSIB's Employer Service Centre by mail to 200 Front Street West, Toronto, Ontario, M5V 3J1, or by fax to (416) 344-4684 or 1-888-313-7373. Ontario WSIB account number Start date of interjurisdictional operations (yyyy-mm-dd) Legal name Trade name Contact person Position title Phone number (include area code) Fax number (include area code) Mailing address City Province Postal Code Please check as applicable Workers travel in or through Workers live In The firm has a place of business in Account Number (if you are registered in another jurisdiction) Alberta British Columbia Manitoba New Brunswick Newfoundland and Labrador Northwest Territories and Nunavut Nova Scotia Ontario Prince Edward Island Quebec Saskatchewan Yukon Eligible industries Please indicate the industry in which your firm is operating (check all that apply) General Freight Trucking Specialized Freight Trucking Used Household and Office Goods Moving Forest Products Trucking Dry Bulk Materials Trucking Bulk Liquids Trucking Couriers, Messengers and Delivery Interurban and Rural Bus Transportation Charter Bus Industry Land Scenic and Sightseeing Transportation Pilot Cars (CU 4569-000 Other Truck Transport) Other (please specify) Declaration I am the applicant or its authorized agent. By submitting this application, I confirm that the applicant is seeking to elect the Alternative Assessment Procedure (AAP); is agreeing to assume obligations under the Workplace Safety and Insurance Act 1997; and has read or otherwise fully understands the content, requirements, and declaration of this application. Further, I confirm that the information provided is complete and accurate. The applicant firm grants authority to the Assessing Board to provide information, including personal information, to Participating Boards which, at the sole discretion of the Assessing Board, is considered necessary for the effective administration of the AAP. Name of authorized signing authority (please print) Position title Signature of authorized signing authority Date (yyyy-mm-dd) (11/17) (See over)

Summary of Terms and Conditions 1. Once this application is accepted by the Ontario Workplace Safety & Insurance Board (the Assessing Board), the terms and conditions form part of a legally binding contract. 2. 3. 4. 5. These terms and conditions incorporate by reference the Interjurisdictional Agreement on Workers' Compensation (the IJA) and carry the same force and effect as that document. The IJA may be revised from time to time without notice. Once published, those revisions are incorporated into these terms and conditions. If this application is accepted, the firm will pay assessments for each impacted worker to the Assessing Board in accordance with the Alternative Assessment Procedure (AAP). The Assessing Board will notify the appropriate Registering Board(s) of its acceptance of the firm for the AAP. If the firm employs workers living in any jurisdiction other than Ontario, the firm must contact the workers compensation authority in that jurisdiction to ascertain whether registration is required and to secure compensation coverage for all eligible workers. 6. A worker s right to claim benefits from the jurisdiction of residence or the jurisdiction of injury is not affected by this procedure. General Information The AAP forms part of the Interjurisdictional Agreement on Workers Compensation (the IJA), an agreement between all Canadian workers compensation authorities. Changes to the IJA are made public on the Association of Workers Compensation Boards of Canada website, www.awcbc.org, where you can also obtain a copy of the IJA. Each workers compensation authority in Canada generally requires an out-of-province firm to pay premiums for every worker who travels in or through the province or territory; however, a firm that elects the AAP will pay premiums to the workers compensation authority in the jurisdiction where a worker lives, provided the worker is eligible for compensation coverage from that jurisdiction for work undertaken anywhere in Canada. Once an application for the AAP has been approved, the Assessing Board will notify Registering Boards of the application, and a registration will generally be established in each applicable jurisdiction. Payment and Reporting A firm engaged in an eligible interjurisdictional industry may elect one of the following options: 1. 2. Report earnings and pay premiums to each workers compensation authority for work performed in that jurisdiction. In trucking and transportation industries, earnings and premiums are based on a percentage of kilometres driven in each province or territory. Elect the AAP, which allows the firm to report interjurisdictional earnings and pay premiums for a worker to the workers compensation authority in the jurisdiction where the worker lives. An employer who elects the AAP may only use this method of paying assessment premiums for a worker performing work in an included industry and working in more than one jurisdiction. An employer must continue to pay assessments for all other workers in the province or territory where they work. Participants in the AAP is for a full calendar year and mid-year changes will not be permitted. To withdraw from the AAP, a firm must provide written notice to the Assessing Board and each Registering Board prior to the commencement of the applicable calendar year. The firm will then be withdrawn from the AAP effective January 1 of the next calendar year. 2