Legislative roundup: Changes in payroll laws and regulations from across Canada

Statutory holiday in February • Legislative breakdown for each province
|Canadian Payroll Reporter|Last Updated: 01/07/2014

Canada

Reminder: Statutory holiday in February

Monday, Feb. 17 is Family Day in Ontario, Saskatchewan, Alberta, Manitoba (Louis Riel Day) and Prince Edward Island (Islander Day). In British Columbia, Family Day falls on Monday, Feb. 10.

Alberta

Changes to TD1AB amounts for 2014

For 2014, personal amounts claimed on an Alberta Personal Tax Credits Return (TD1AB) have been revised to reflect an indexing factor of 1.1 per cent. As a result, the following maximum amounts apply:

Basic personal amount — $17,787

Age amount — $4,957

Pension income amount — $1,370

Education amount — full-time — $8,292

Education amount — part-time — $2,484

Disability amount — $13,720

Spouse, common-law partner or eligible dependant amount — $17,787

Caregiver amount — $10,296

Amount for infirm dependants 18 and older — $10,296

British Columbia

Changes to TD1BC amounts for 2014

For 2014, personal amounts claimed on a British Columbia Personal Tax Credits Return (TD1BC) have been revised to reflect an indexing factor of 0.1 per cent. As a result, the following maximum amounts apply:

Basic personal amount — $9,869

Age amount — $4,426

Pension income amount — $1,000

Education amount — full-time — $2,400

Education amount — part-time — $720

Disability amount — $7,402

Spouse, common-law partner or eligible dependant amount — $8,450

Caregiver amount — $4,318

Amount for infirm dependants 18 and older — $4,318

Assessable earnings maximum for 2014

WorkSafeBC has set the maximum assessable earnings for workers’ compensation at $77,900. The maximum was $75,700 in 2013.

Manitoba

Minimum wage exemption no longer applies

Manitoba has amended The Employment Standards Code to abolish an exemption that allowed employers to apply to Employment Standards for permission to pay wages below the minimum wage rate to employees with physical or mental disabilities.

The government introduced

Bill 15, The Employment Standards Code Amendment Act (Minimum Wage Protection for Employees with Disabilities)

, in the legislature in late 2012 and it received royal assent on Dec. 5.

The change does not affect permits already in effect.

New Brunswick

Changes to TD1NB amounts for 2014

For 2014, personal amounts claimed on a New Brunswick Personal Tax Credits Return (TD1NB) have been revised to reflect an indexing factor of 0.9 per cent. As a result, the following maximum amounts apply:

Basic personal amount — $9,472

Age amount — $4,625

Pension income amount — $1,000

Education amount — full-time — $4,800

Education amount — part-time — $1,440

Disability amount — $7,668

Spouse, common-law partner or eligible dependant amount — $8,043

Caregiver amount — $4,473

Amount for infirm dependants 18 and older — $4,473

Newfoundland and Labrador

Changes to TD1NL amounts for 2014

For 2014, personal amounts claimed on a Newfoundland and Labrador Personal Tax Credits Return (TD1NL) have been revised to reflect an indexing factor of 1.5 per cent. As a result, the following maximum amounts apply:

Basic personal amount — $8,578

Age amount — $5,476

Pension income amount — $1,000

Education amount — full-time — $2,400

Education amount — part-time — $720

Disability amount — $5,788

Spouse, common-law partner or eligible dependant amount — $7,009

Caregiver amount — $2,724

Amount for infirm dependants 18 and older — $2,724

Northwest Territories

Changes to TD1NT amounts for 2014

For 2014, personal amounts claimed on a Northwest Territories Personal Tax Credits Return (TD1NT) have been revised to reflect an indexing factor of 0.9%. As a result, the following maximum amounts apply:

Basic personal amount — $13,668

Age amount — $6,686

Pension income amount — $1,000

Education amount—full-time — $4,800

Education amount—part-time — $1,440

Disability amount — $11,084

Spouse, common-law partner or eligible dependant amount — $13,668

Caregiver amount — $4,531

Amount for infirm dependants 18 and older — $4,530

Nova Scotia

No changes to TD1NS amounts for 2014

For 2014, personal amounts claimed on a Nova Scotia Personal Tax Credits Return (TD1NS) remain the same as they were in 2013:

Basic personal amount — $8,481

Age amount — $4,141

Pension income amount — $1,173

Education amount — full time — $2,400

Education amount — part-time — $720

Disability amount — $7,341

Spouse, common-law partner — $8,481

Eligible dependant amount — $8,481

Caregiver amount — $4,898

Amount for infirm dependants 18 and older — $2,798

Nunavut

Changes to TD1NU amounts for 2014

For 2014, personal amounts claimed on a Nunavut Personal Tax Credits Return (TD1NU) have been revised to reflect an indexing factor of 0.9 per cent. As a result, the following maximum amounts apply:

Basic personal amount — $12,567

Age amount — $9,425

Pension income amount — $2,000

Education amount — full-time — $4,800

Education amount — part-time — $1,440

Disability amount — $12,567

Spouse, common-law partner or eligible dependant amount — $12,567

Caregiver amount — $4,531

Amount for infirm dependants 18 and older — $4,530.

Ontario

Changes to TD1ON amounts for 2014

For 2014, personal amounts claimed on an Ontario Personal Tax Credits Return (TD1ON) have been revised to reflect an indexing factor of one per cent. As a result, the following maximum amounts apply when using the TD1ON for Ontario workers:

Basic personal amount — $9,670

Age amount — $4,721

Pension income amount — $1,337

Education amount — full-time — $6,240

Education amount — part-time — $1,872

Disability amount — $7,812

Spouse, common-law partner or eligible dependant amount — $8,211

Caregiver amount — $4,557

Amount for infirm dependants 18 and older — $4,558

Prince Edward Island

No changes to TD1PE

For 2014, personal amounts claimed on a Prince Edward Island Personal Tax Credits Return (TD1PE) remain the same as they were in 2013:

Basic personal amount — $7,708

Age amount — $3,764

Pension income amount — $1,000

Education amount — full time — $4,800

Education amount — part-time — $1,440

Disability amount — $6,890

Spouse, common-law partner — $6,546

Eligible dependant amount — $6,294

Caregiver amount — $2,446

Amount for infirm dependants 18 and older — $2,446

Saskatchewan

Changes to TD1SK

For 2014, personal amounts claimed on a Saskatchewan Personal Tax Credits Return (TD1SK) have been revised to reflect an indexing factor of 0.9 per cent. As a result, the following maximum amounts apply:

Basic personal amount — $15,378

Age amount — $4,684

Pension income amount — $1,000

Education amount — full-time — $4,800

Education amount — part-time — $1,440

Disability amount — $9,060

Spouse, common-law partner or eligible dependant amount — $15,378

Caregiver amount — $9,060

Amount for infirm dependants 18 and older — $9,060

Senior supplement — $1,237

Child amount — $5,834/child 

Yukon

Changes to TD1YT amounts for 2014

For 2014, personal amounts claimed on a Yukon Personal Tax Credits Return (TD1YK) have been revised to reflect an indexing factor of 0.9 per cent. As a result, the following maximum amounts apply:

Basic personal amount — $11,138

Child amount — $2,255/$ 4,313*

Age amount — $6,916

Pension income amount — $2,000

Education amount — full-time — $4,800

Education amount — part-time — $1,440

Disability amount — $7,766

Spouse, common-law partner or eligible dependant amount — 11,138/$13,196*

Caregiver amount — $4,530/$6,588*

Amount for infirm dependants 18 and older — $6,589

*If the child, spouse, common-law partner or eligible dependant is infirm, add $2,058 to the claim amount. For the caregiver amount, if the dependant is a parent or grandparent who is at least 65 years of age, the maximum claim amount is $4,530 ($6,588 if the dependant is infirm). If the dependant is another relative who is at least 18 years of age and dependent because of an infirmity, the maximum claim amount is $6,589.