Cancelling an ROE, 2013 stat holidays (Ask an Expert)

Hope remains if an employee’s ROE is mistakenly submitted
|Canadian Payroll Reporter|Last Updated: 11/21/2012

Cancelling record of employment

Question: Is there any way to cancel a Record of Employment (ROE) once it has been submitted to Service Canada? I mistakenly issued one for the wrong employee.

Answer: The only way to correct the problem is to submit an amended ROE. In block 18 on the form (Comments) enter the following: “Previous ROE issued in error.”
2013 statutory holidays

Premiums for accident insurance plans

If an employer pays the premiums for an accident insurance plan for its employees, is this a taxable benefit?

Answer: If the premiums are for a non-group sickness or accident insurance plan, the premiums are a taxable benefit.
The federal government has proposed making employer-paid premiums to a group plan a taxable benefit, beginning in 2013. At press time, the proposal had not yet become law.

Once it is, employers will be required to include the taxable benefit in the employees’ income in the year the employer makes the contribution.

Even though the change is proposed to take effect in 2013, contributions that employers make to a group sickness or accident insurance plan between March 29, 2012 and Dec. 31, 2012 for coverage in 2013 or a later year would be a taxable benefit and would have to be included in the employee’s earnings for 2013.

2013 statutory holidays

We are preparing our payroll calendar for the upcoming year. Could you provide me with a list of statutory holidays in Canadian jurisdictions for 2013?