Payroll Law, Ontario Edition

Protect your company from costly mistakes and legal blunders

Continuing Education Credits: CEU: 0.6 

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Overview

As a payroll professional, you can’t afford to make mistakes.

Are you fully versed in the rules, record-keeping policies, withholding regulations and labour standards affecting payroll processing? Are you up-to-date on the government’s latest changes, amendments and requirements? Even seasoned payroll pros may find themselves needing a refresher and if you are just getting started in the field, navigating the finer points of payroll law can easily become an exercise in frustration.

Attend this information-packed seminar and gain a thorough understanding of Ontario's Payroll Law, including employment and labour standards that affect payroll processing, withholdings, garnishments and deductions, the role of Federal and Provincial government regulations, special concerns involving the U.S. and much more.

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An intensive one-day seminar on today’s most challenging payroll issues

  • What are the penalties, fines and interest for non-compliance with Canadian payroll legal requirements?
  • How should you handle special payments: bonus payments, vacation pay, retroactive pay, sick pay?
  • Which benefits are taxable and which are not?
  • The 12 requirements that must be met to comply with Canadian record-keeping rules and regulations
  • What compensation and taxation issues should be considered when your employees work part time in a U.S. location?
  • How to handle pay issues when statutory or public holidays are involved
  • The federal and provincial regulations you must be aware of that affect payroll processing, record keeping and withholding
  • And much, much more!

Agenda

Ontario Payroll Basics — what every payroll processor needs to know to get started

This section introduces you to the fundamentals of Ontario Payroll procedures and includes everything you need to know to comply with government regulations regarding payroll.

  • Employee/employer relationships
  • The roles and responsibilities of the payroll department
  • Employee or self-employed? Understand how to define your workers
  • Why it is so important to determine worker definitions
  • The penalties, fines and interest for non-compliance
  • Record-keeping requirements for setting up a new employee, taxation requirements of CRA and pay records
  • Contract of service vs. contract for service
  • Minimum wage rules you must be aware of
  • How age factors are considered in EI and CPP taxation
  • An overview and review of the various forms and guides required by CRA
  • Filing procedures and deadlines for taxation
  • How to avoid the PIER Report
  • When and how to remit taxes
  • Review of forms T4, T4A and RL-1
  • A handy checklist to follow for year-end preparation

Employment and Labour Standards That Affect Payroll Processing

There’s a lot of meat to the Fair Labour Standards Act, and regulators are watching closely. It takes careful maneuvering to stay out of legal hot water. The most innocent mistake can result in a substantial fine and with you losing credibility with your company. Be prepared by knowing what’s expected, what’s changed and where there are loopholes.

  • The must-do’s of FLSA record-keeping
  • Exempt vs. nonexempt employees — are you applying the FLSA properly to each?
  • What are your company’s responsibilities for travel time, on-call time and time employees spend waiting on behalf of your company?
  • Are all meetings and training deductible — even those that are primarily vacations?
  • When are exempt employees eligible for overtime?
  • Understanding overlapping federal and provincial wage and hour laws
  • Comp time — the common illegal practice many companies unknowingly use
  • Most recent updates to Provincial-specific Employment Standards and Labour laws and how they affect payroll processing

Withholdings: Taxable vs. Nontaxable, Garnishments — Federal and Provincial Regulations

Don’t let withholding issues trip you up. Learn exactly what your responsibilities are when it comes to withholding tax, discover situations where withholding tax is not required and learn the distinctions between Federal and Provincial Regulations.

  • Employment insurance premiums
  • Federal and provincial income tax regulations
  • Employer share of statutory deductions
  • Special payments: bonuses, retroactive pay, vacation pay, tips, etc.
  • Garnishment basics
  • Taxable vs. Nontaxable
    • Withholding requirements
    • Taxable benefits and allowances
    • Income tax sources and rules
    • Mandatory, statutory and voluntary deductions

Special Circumstances and Unique Concerns

These situations don’t come up every day … but when they do, payroll professionals must know how to properly handle them.

  • How to handle final pay
    • Severance and terminations, and processing ROE
    • Should vacation pay be included in final wage payments?
    • Death of employee
  • U.S. Source income for Canadian Companies located in the United States
    • Resident vs. nonresident rules — United States
    • A definition of “U.S. Source” income vs. “Canada Source” income
    • How the Canadian tax treaty benefit affects taxation rules
    • The impact of United States FLSA on Canadian Labour Laws
  • Real-life examples of calculations used in special situations
  • What compensation and taxation issues should be considered when your employees work part-time in a U.S. location?
  • What are the resident vs. non-resident taxation rules you must follow?
  • How to calculate the employer share of EI and CPP
  • How to handle extraordinary payments: commission payments, director’s fees, etc.
  • Unique workers who are taxed differently: hairdressers, barbers, taxi drivers or other passenger-carrying vehicles