Carswell Payroll Source Alert – February 2020 Issue

Just a reminder…The deadline for filing T4s, T4As and T4A-NRs with the Canada Revenue Agency (CRA) is Monday, March 2, 2020. The due date is normally the last day of February; however, when the date falls on a Saturday, Sunday, or a holiday, the CRA moves the deadline to the next business day. In 2020, February 29 falls on a Saturday. The filing deadline for NR4s is March 31, 2020.

The deadline for filing RL-1s with Revenu Québec is February 29, 2020. This is also the deadline for filing RL-2s.

Just a reminder… Monday, February 17, 2020 is a statutory holiday in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Prince Edward Island, and Saskatchewan.

In most jurisdictions, the holiday is called Family Day. In Manitoba, it is known as Louis Riel Day. In Nova Scotia, the holiday is called Heritage Day, and in P.E.I., it is named Islander Day.

For more information on statutory holiday requirements, please refer to chapter 19, Statutory Holidays.

Just a reminder… Most workers’ compensation bodies in Canada require employers to file an annual payroll report by the last day of February. Many boards now offer online filing. For specific due dates, requirements, and filing options, refer to the website of the applicable board.

For Quebec, the annual report, called a Déclaration des salaries, is due before March 15, 2020. In Ontario, employers who pay their Workplace Safety and Insurance Board (WSIB) premiums monthly must file a Reconciliation Form with the WSIB by March 31, 2020.

Just a reminder… The deadline is approaching for filing health-related tax returns in some jurisdictions:

British Columbia: Employers who are required to pay the province’s Employer Health Tax (EHT) must file an annual return by March 31, 2020. Employers must file it electronically through eTaxBC. In addition to the return, employers must either pay their final instalment payment (if paying the EHT quarterly) or their total annual EHT payment for the previous year (if paying the EHT annually).

Manitoba: Employers who are required to pay the Manitoba Health and Post Secondary Education Tax Levy must file a Health and Education Tax Levy Annual Report with the provincial Finance Department by March 31, 2020.

Ontario: Employers who are required to pay the Ontario Employer Health Tax must file an Annual Return with the Finance Ministry no later than March 15, 2020.

Effective April 1, 2020, the minimum wage rate in Nova Scotia will rise from $11.55 an hour to $12.55, the provincial government recently announced.

The rate will apply to all employees covered under minimum wage provisions in the Labour Standards Code, including those with fewer than three months of service. Currently, the province allows for a separate, lower, minimum wage rate for workers who have not been employed by their employer for at least three months to do the kind of work for which they were hired to do. Beginning April 1, 2020, these workers will be entitled to the general minimum wage rate.

The provincial government also announced that it would eliminate a partial-hour rule that requires employers to round up time worked for employees who earn minimum wage (e.g., paying an employee for a full half hour if the employee works for 15 to 30 minutes in a hour and paying the employee for a full hour if the employee works 31 to 60 minutes in an hour).

We have updated Table 17.1, Minimum Wages, to incorporate a note about the coming minimum wage changes.

Question: Do I have to report Supplemental Unemployment Benefit (SUB) plan payments on a Record of Employment (ROE)?

Answer: Yes, if an employee becomes unemployed and is entitled to SUB plan payments, the employer must indicate on the ROE that the employee is entitled to SUB plan benefits by entering “SUB plan benefits” for Block 17C. Service Canada does not require that the amount of the payment or the date of the payment be entered since this is information the employer may not know.