Hope remains if an employee’s ROE is mistakenly submitted
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
Question: 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
Question: 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?
Answer: Here is a listing of major statutory holidays for 2013:
|
Statutory holiday |
Date |
Jurisdiction |
|
New Year's Day |
Tues., Jan. 1, 2013 |
All jurisdictions |
|
Family Day |
Mon., Feb. 11, 2013 |
British Columbia |
|
Family Day |
Mon., Feb. 18, 2013 |
Alberta, Manitoba (Louis Riel Day), Ontario, P.E.I. (Islander Day), Saskatchewan |
|
Good Friday |
Fri., Mar. 29, 2013 |
All jurisdictions (In Quebec, employers may choose to observe the holiday on Good Friday or Easter Monday. In some jurisdictions, retail business law requires commercial establishments to close on Easter Monday.) |
|
Victoria Day |
Mon., May 20, 2013 |
Victoria Day is a statutory holiday under the Canada Labour Code and in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Ontario, Quebec, Saskatchewan, and Yukon. |
|
National Aboriginal Day |
Fri., Jun. 21, 2013 |
Northwest Territories only |
|
National Holiday |
Mon., Jun. 24, 2013 |
Quebec only |
|
Canada Day |
Mon., Jul. 1, 2013 |
All jurisdictions |
|
First Monday in August |
Mon., Aug. 5, 2013
|
Statutory holiday in British Columbia, New Brunswick, Northwest Territories, Nunavut and Saskatchewan (It is also a holiday, although not a statutory holiday, in Alberta. Municipal jurisdictions in other parts of Canada may also designate the day as a holiday.) |
|
Discovery Day |
Mon., Aug. 19, 2013 |
Yukon Territory only |
|
Labour Day |
Mon., Sept. 2, 2013 |
All jurisdictions |
|
Thanksgiving |
Mon., Oct. 14, 2013 |
Thanksgiving Day is a statutory holiday under the Canada Labour Code and in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Ontario, Quebec, Saskatchewan and Yukon. In other jurisdictions, retail businesses may be prohibited from opening under business holidays legislation. |
|
Remembrance Day |
Mon., Nov. 11, 2013 |
Remembrance Day is a statutory holiday under the Canada Labour Code and in Alberta, British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nunavut, Prince Edward Island, Saskatchewan and Yukon. In Manitoba and Nova Scotia, Remembrance Day is a statutory holiday under the Remembrance Day Act in each jurisdiction. |
|
Christmas Day |
Wed., Dec. 25, 2013 |
All jurisdictions |
|
Boxing Day |
Thurs., Dec. 26, 2013 |
Boxing Day is a statutory holiday under the Canada Labour Code and in Ontario (In New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island and Quebec (until 1:00 p.m.), the day is a retail holiday and is covered under business holidays legislation.) |
Annie Chong is manager of the payroll consulting group at Carswell, a Thomson Reuters business, which publishes the Canadian Payroll Manual and operates the Carswell Payroll Hotline.
