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

CRA issues T4A printing instructions • CRA stops paper tables • Possible ESA changes in B.C. • No changes to TD1MB in Manitoba • Possible minimum wage increase in Manitoba • MRQ announces retroactive changes affecting tuition • No changes to TD1NS in Nova Scotia • No changes to TD1PE in P.E.I. • Amendments to the Retail Business Holidays Act in P.E.I.
|Canadian Payroll Reporter|Last Updated: 12/20/2010


CRA issues T4A printing instructions

The Canada Revenue Agency (CRA) is advising employers that downloaded the 2010 version of its T4A slip, Statement of Pension, Retirement, Annuity and Other Income, to not use the scaling option on their printer settings to print copies of the form. If the scaling option is used when printing the slips, the recipient’s social insurance number could be visible through the window in a standard envelope, it said.

CRA stops paper tables

The Canada Revenue Agency (CRA) is no longer publishing a paper version of its Payroll Deductions Supplementary Tables (T4008). Effective with the Jan. 1, 2011, edition, the publication is only available online. The CRA also notes this is the last year it will publish a paper version of the Payroll Deductions Tables (T4032). Beginning with the Jan. 1, 2012, edition, the T4032 will also only be available online. Payroll practitioners can save the online versions to a computer or print specific pages. The CRA encourages payroll practitioners to use its Payroll Deductions Online Calculator instead.


Possible ESA changes

The Labour Ministry wants input from employers and workers on how to update the province’s employment standards system. Labour Minister Ian Black has asked ministry staff to gather information from organizations representing employers and workers and from independent experts on the following topics:
•The role and purpose of the minimum wage, including how it should be established and adjusted. •Making the employment standards system more flexible for employers and employees.
•Clarifying and simplifying standards.
•Improving the way information on standards is disseminated to employers and workers.
•Improving enforcement activities. •Ensuring complaints are dealt with more quickly.
The ministry said the discussions would take place throughout the winter months.


No changes to TD1MB 

For 2011, the maximum amounts an employee may claim on a Manitoba Personal Tax Credits Return (TD1MB) remain unchanged from last year:
Basic personal amount:  $8,134
Age amount (65 and older): $3,728
Pension income amount: $1,000
Disability amount: $6,180
Education amount: full-time — $4,800
Education amount: part-time —  $1,440
Spousal or common-law partner amount: $8,134
Amount for an eligible dependent amount: $8,134
Caregiver amount: $3,605
Amount for infirm dependents 18 and older: $3,605
Manitoba family tax benefit: $2,065.

Possible minimum wage increase

The provincial government is proposing to raise the minimum wage rate to better assist young people and low-income workers. The government made the announcement in its recent Throne Speech opening the current legislative session. The speech did not specify how much the government would raise the minimum wage rate. It is currently $9.50 per hour. 


MRQ announces retroactive changes affecting tuition

Any amounts paid as scholarships, bursaries or tuition fees related to post-secondary education for the family member of an employee are a taxable benefit to the family member, not the employee, Revenu Québec announced in Taxable Benefits guide (IN-253-V) for 2010 year-end reporting. The requirement is retroactive to 2008 and employers must report the fair market value of the benefit in box (O) of an RL-1 for the employee’s family member and not on the employee’s RL-1. Employers that reported these taxable benefits on the employee’s RL-1 after 2007 must file an amended RL-1 slip for the employee — amending boxes (A) and (L) — and a new RL-1 slip for the family member. The revised requirement also applies to educational institutions that offer free courses to family members of employees. The change does not affect scholarship, bursary or tuition fees for primary or secondary studies for an employee’s family member. They remain a taxable benefit to the employee and must be reported in boxes (A) and (L) of the employee’s RL-1.