B.C. budget released • No wage increase in Ontario • New agency replaces Ministère du Revenu in Quebec • Minimum wage increases in Quebec, New Brunswick, P.E.I., Northwest Territories and Yukon
BRITISH COLUMBIA
Budget released
The provincial budget was delivered on Feb. 15, 2011. It contains the following items that will be of interest to payroll professionals:
MSP premiums rising: The budget proposes to increase the premium rates for the Medical Services Plan (MSP), effective Jan. 1, 2012. Premiums for a single person would rise from $60.50 per month to $64. The maximum premium for a family of two would increase from $109 per month to $116 and for a family of three or more, from $121 per month to $128.
No changes to tax rates announced: The budget did not propose any changes to personal income tax rates or to the Harmonized Sales Tax. At the time the budget was presented, the governing Liberal Party was in the midst of a leadership campaign. The new leader may implement these budget proposals or present a new budget.
ONTARIO
No wage increase
After seven consecutive increases, the Ontario minimum wage rate will remain at $10.25 per hour in 2011, the highest provincial minimum wage in Canada. The Ontario minimum wage has increased by 50 per cent with annual increases in the last seven years. These increases outpaced inflation in part to make up for a nine-year minimum wage freeze between 1995 and 2004. In the fall of 2011, the government will appoint a committee representing both business and workers to provide advice on the minimum wage in advance of the 2012 budget.
QUEBEC
New agency replaces Ministère du Revenu
Effective April 1, 2011, a new independent agency is replacing the Ministère du Revenu. The Agence du revenu du Québec is a stand-alone body responsible for collecting all government revenues, including employee source deductions and employer contributions. A board of directors is responsible for running the agency, although the minister of revenue remains responsible for it. The agency is still referred to as Revenu Québec. The change is similar to the one the federal government made a number of years ago when it replaced Revenue Canada with what is now the Canada Revenue Agency.
Reminder: Minimum wage increase
Just a reminder: Effective May 1, 2011, the province proposes to increase the general minimum wage rate from $9.50 per hour to $9.65. Other minimum wage rates are expected to rise by the following amounts on that date:
•the minimum wage rate for employees who receive gratuities or tips would increase from $8.25 per hour to $8.35
•the minimum wage rate in certain sectors of the clothing industry would rise from $9.50 per hour to $9.65
•the minimum wage rate paid to employees who manually pick raspberries would increase from $2.80 per kilogram to $2.84, while the rate for employees who manually pick strawberries would increase from $0.74 per kilogram to $0.75.
Farm workers not assigned exclusively to picking strawberries and raspberries during a pay period would be paid the general minimum wage rate.
NEW BRUNSWICK
Reminder: Minimum wage increase
Just a reminder: Effective April 1, 2011, the provincial minimum wage rate is increasing from $9 per hour to $9.50. The minimum wage rate for employees whose hours of work per week are unverifiable and who are not strictly employed on a commission basis will increase from $396 per week to $418 on April 1, 2011.
PRINCE EDWARD ISLAND
3-phase wage increase
The minimum wage in Prince Edward Island will increase in three phases from June 2011 to April 2012 to $10 per hour. The executive council has approved the decision to implement the dollar increase as follows:
•$9.30 per hour, effective June 1, 2011
•$9.60 per hour, effective Oct. 1, 2011
•$10 per hour, effective April 1, 2012. The recommended increases are a part of a long-term plan fulfilling the provincial government’s commitment to raise the minimum wage to the Atlantic average of $10 per hour.
NORTHWEST TERRITORIES
Reminder: Minimum wage increase
Just a reminder: Effective April 1, 2011, the minimum wage rate in the territory is increasing from $9 per hour to $10.
YUKON
Reminder: Minimum wage increase
Just a reminder: Effective April 1, 2011, the minimum wage rate in the territory is increasing from $8.93 per hour to $9. For a domestic, farm worker, guide or person employed by an outfitter that is not paid an hourly rate or is on piece work, the minimum wage is eight hours multiplied by the current minimum wage rate to calculate the minimum amount for each day or part day worked.
Source: Canadian Payroll Manual, published by Carswell, a Thomson Reuters business.
Budget released
The provincial budget was delivered on Feb. 15, 2011. It contains the following items that will be of interest to payroll professionals:
MSP premiums rising: The budget proposes to increase the premium rates for the Medical Services Plan (MSP), effective Jan. 1, 2012. Premiums for a single person would rise from $60.50 per month to $64. The maximum premium for a family of two would increase from $109 per month to $116 and for a family of three or more, from $121 per month to $128.
No changes to tax rates announced: The budget did not propose any changes to personal income tax rates or to the Harmonized Sales Tax. At the time the budget was presented, the governing Liberal Party was in the midst of a leadership campaign. The new leader may implement these budget proposals or present a new budget.
ONTARIO
No wage increase
After seven consecutive increases, the Ontario minimum wage rate will remain at $10.25 per hour in 2011, the highest provincial minimum wage in Canada. The Ontario minimum wage has increased by 50 per cent with annual increases in the last seven years. These increases outpaced inflation in part to make up for a nine-year minimum wage freeze between 1995 and 2004. In the fall of 2011, the government will appoint a committee representing both business and workers to provide advice on the minimum wage in advance of the 2012 budget.
QUEBEC
New agency replaces Ministère du Revenu
Effective April 1, 2011, a new independent agency is replacing the Ministère du Revenu. The Agence du revenu du Québec is a stand-alone body responsible for collecting all government revenues, including employee source deductions and employer contributions. A board of directors is responsible for running the agency, although the minister of revenue remains responsible for it. The agency is still referred to as Revenu Québec. The change is similar to the one the federal government made a number of years ago when it replaced Revenue Canada with what is now the Canada Revenue Agency.
Reminder: Minimum wage increase
Just a reminder: Effective May 1, 2011, the province proposes to increase the general minimum wage rate from $9.50 per hour to $9.65. Other minimum wage rates are expected to rise by the following amounts on that date:
•the minimum wage rate for employees who receive gratuities or tips would increase from $8.25 per hour to $8.35
•the minimum wage rate in certain sectors of the clothing industry would rise from $9.50 per hour to $9.65
•the minimum wage rate paid to employees who manually pick raspberries would increase from $2.80 per kilogram to $2.84, while the rate for employees who manually pick strawberries would increase from $0.74 per kilogram to $0.75.
Farm workers not assigned exclusively to picking strawberries and raspberries during a pay period would be paid the general minimum wage rate.
NEW BRUNSWICK
Reminder: Minimum wage increase
Just a reminder: Effective April 1, 2011, the provincial minimum wage rate is increasing from $9 per hour to $9.50. The minimum wage rate for employees whose hours of work per week are unverifiable and who are not strictly employed on a commission basis will increase from $396 per week to $418 on April 1, 2011.
PRINCE EDWARD ISLAND
3-phase wage increase
The minimum wage in Prince Edward Island will increase in three phases from June 2011 to April 2012 to $10 per hour. The executive council has approved the decision to implement the dollar increase as follows:
•$9.30 per hour, effective June 1, 2011
•$9.60 per hour, effective Oct. 1, 2011
•$10 per hour, effective April 1, 2012. The recommended increases are a part of a long-term plan fulfilling the provincial government’s commitment to raise the minimum wage to the Atlantic average of $10 per hour.
NORTHWEST TERRITORIES
Reminder: Minimum wage increase
Just a reminder: Effective April 1, 2011, the minimum wage rate in the territory is increasing from $9 per hour to $10.
YUKON
Reminder: Minimum wage increase
Just a reminder: Effective April 1, 2011, the minimum wage rate in the territory is increasing from $8.93 per hour to $9. For a domestic, farm worker, guide or person employed by an outfitter that is not paid an hourly rate or is on piece work, the minimum wage is eight hours multiplied by the current minimum wage rate to calculate the minimum amount for each day or part day worked.
Source: Canadian Payroll Manual, published by Carswell, a Thomson Reuters business.
