Tax Rates

Estimated combined Federal and Ontario personal income tax – 2010 to 2019



Taxable Income


2019

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


2018

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


2017

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


2016

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


2015

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


2014

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


2013

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


2012

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


2011

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


2010

Approximated Combined Federal & Ontario Income Tax

(1,2,3)


$20,000

                 $1,800 


$1,800


$1,700


$1,600


$1,600


$1,700


$1,700


$1,700


$1,800


$1,800


$30,000

                 $4,100 


$4,100


$4,000


$3,900


$3,900


$3,900


$4,000


$4,000


$4,100


$4,100


$40,000

                   $6,300 


$6,300


$6,200


$6,100


$6,100


$6,100


$6,100


$6,200


$6,300


$6,400


$50,000

                  $8,900 


$8,900


$8,900


$8,800


$9,000


$9,100


$9,200


$9,300


$9,500


$9,600


$60,000

                 $11,900 


$11,900


$11,800


$11,800


$12,100


$12,200


$12,300


$12,400


$12,600


$12,700


$70,000

                 $15,000 


$15,000


$14,800


$14,700


$15,200


$15,300


$15,400


$15,600


$15,800


$15,900


$80,000

                  $18,100


$18,100


$18,000


$18,000


$18,600


$18,800


$18,900


$19,100


$19,400


$19,600


$90,000

                  $21,200 


$21,200


$21,400


$21,500


$22,300


$22,700


$22,800


$23,100


$23,600


$23,900


$100,000

                 $24,800 


$24,800


$25,600


$25,800


$26,700


$27,000


$27,200


$27,500


$28,000


$28,200


$150,000

                 $44,500 


$44,500


$47,600


$47,800


$48,700


$49,100


$49,300


$49,700


$50,300


$50,600


$250,000

                 $90,700 


$90,700


$98,100


$98,300


$97,300


$97,700


$95,900


$96,900


$96,900


$97,200


$500,000

                 $214,500 


$214,500


$231,900


$232,200


$221,100


$221,500


$211,900


$212,300


$212,900


$213,200


$1,000,000

               $461,900 


$461,900


$499,500


$499,800


$468,800


$469,200


$459,300


$452,100


$445,000


$445,300

(1) Rounded to the nearest $100.
(2) Assumes that only the basic personal tax credit is available and that all income is ordinary or interest type income (not dividends or capital gains to which preferential rates apply).
(3) Assumes federal and Ontario taxable income is the same.

Personal Tax Credits Return Exemptions for 2009 to 2019



Taxable Income Basic Personal Exemption Amount


2019


2018


2017


2016


2015


2014


2013


2012


2011


2010


2009

 Federal


$12,069


$11,809


$11,635


$11,474


$11,327


$11,138


$11,038


$10,822


$10,527


$10,382


$10,100


Ontario


$10,582


$10,354


$10,171


$10,011


$9,863


$9,670


$9,574


$9,405


$9,104


$8,943


$8,881


Quebec


$15,269 


$15,012


$11,635


$11,550


$11,425


$11,195


$11,195


$10,925


$10,505


$10,505


$10,455


B.C.

$10,682

$10,412


$10,208


$10,027


$9,938


$9,861


$10,276


$11,354


$11,088


$11,000


$9,373

Age Amount *

 $7,494

$7,225

$7,225

$7,125

$7,033

$6,916

$6,854

$6,720

$6,537

$6,446

$5,408

Disability Amount **

$8,416

$8,235

$8,113

$8,001

$7,899

$7,766

$7,697

$7,546

$7,341

$7,239

$7,196

Spouse Amount *

$12,069

$11,809

$11,635

$11,474

$11,327

$11,138

$11,038

$10,822

$10,527

$10,382

$10,100

Pension Amount ***

$2,000

$2,000

$2,000

$2,000

$2,000

$2,000

$2,000

$2,000

$2,000

$2,000

$2,000

Caregiver Amount *

$7,140

$6,986

$4,732

$4,667

$4,608

$4,530

$4,490

$4,402

$4,282

$4,223

$4,198

Eligible * Dependants

 $12,069

$11,809

$11,635

$11,474

$11,327

$11,138

$11,038

$10,822

$10,527

$10,382

$10,100

* Are subject to you and your spouse net income calculations.
** You must have Form T2201 Disability Tax Credit Certificate.
*** You must have another pension excluding CPP or Old Age Security pensions.

Car Expenses & Benefits – 2009 to 2019



Year



Operating Cost Benefit – rate per kilometer

(4)



Tax Exempt Allowances Limit

(5,6,7)



Capital Cost of Passenger Vehicles Limit  
(8)



Monthly Interest Deduction

(10)



Monthly Lease Limit

(9)



Flat Rate Meal Expense Deduction for Transportation Employees
and Vehicle Expenses


2019


28¢


58¢ / 52¢


$30,000 


$300


$800


$17/meal to $51/day and.575¢/km 


2018


26¢


55¢ / 49¢


$30,000


$300


$800


$17/meal to $51/day and.575¢/km


2017


26¢


54¢ / 48¢


$30,000


$300


$800


$17/meal to $51/day and.575¢/km


2016


27¢


54¢ / 48¢


$30,000


$300


$800


$17/meal to $51/day and.575¢/km


2015


27¢


54¢ / 48¢


$30,000


$300


$800


$17/meal to $51/day and.575¢/km


2014


27¢


54¢ / 48¢


$30,000


$300


$800


$17/meal to $51/day and.575¢/km


2013


27¢


54¢ / 48¢


$30,000


$300


$800


$17/meal to $51/day and.55¢/km


2012


26¢


52¢ / 47¢


$30,000


$300


$800


$17/meal to $51/day and .57¢/km


2011


24¢


52¢ / 46¢


$30,000


$300


$800


$17/meal to $51/day and .57
¢/km


2010


24¢


52¢ / 46¢


$30,000


$300


$800


$17/meal to $51/day and .55¢/km


2009


24¢


52¢ / 46¢


$30,000


$300


$800


$17/meal to $51/day

(4) This rate is for regular employees – rate is lower for employees employed principally in selling or leasing automobiles
(5) On allowances paid by employers to employees based on actual kilometers driven for business purposes.
(6) Rates are higher for Yukon, North West Territories, and Nunavut.
(7) Higher rate is for first 5,000 km driven by individual employee; lower rate is for each additional km driven in excess of 5,000km.
(8) On which capital cost allowance may be claimed; to the amounts there may be added applicable GST/HST and PST.
(9) Maximum deduction that may be claimed on leased passenger vehicles – based on year in which lease was entered into; there may be deducted applicable GST/HST and PST.
(10) On loan to finance acquisition of passenger vehicle.

Prescribed Interest Rates when calculating interest on payments owing to CRA, such as arrears and deficient or late installments – CRA (Canada Revenue Agency) – 2009 to 2019



Quarter / Year



January -March



April – June



July – September



October – December


2019


6%

 6% 


6%


  6
% 


2018


5%

 6% 


6%


  5
% 


2017


5%

 5% 


5%


  5
% 


2016


5%


5% 


5%

 5% 


2015


5%

  5% 


5%

 5% 


2014


5%


5% 


5%

 5% 


2013


5%

5% 


5%

 6% 


2012


5%

5% 


5%

 5% 


2011


5%


5% 


5%


5%


2010


5%

 5% 


5%

 5% 


2009


6%

 5% 


5%

 % 

(11) For amounts owing by CRA to the taxpayer, the rate is 2% lower than the rate shown above.

CRA (Canada Revenue Agency) – Prescribed Interest Rates payable on Income tax refunds and overpayments to the taxpayer. 2009 – 2019



Quarter / Year



January -March



April – June



July – September



October – December


2019

4%

4%

4%

4%

 

2018

3%

3%


  3% 

 3%

2017

3%

3%


3% 

 3%


2016

3%

3%


3% 

 3%

2015

3%

3%


3% 

 3%

2014

3%

3%


3% 

3%

2013

3%

3%


3% 

 4%

2012

3%

3%


3%

3% 

2011

3%

3%


  3% 


  3% 

2010

3%

3%


3% 

 3%

2009

4%

3%

3% 

3%

CRA (Canada Revenue Agency) – Prescribed Interest Rates when calculating interest for all other purposes requiring prescribed interest rates, such as shareholder loans – 2009 – 2019



Quarter / Year



January -March



April – June



July – September



October – December


2019


2%


2%


2% 


2%


2018


1%


1%


1% 


1%
 


2017


1%


1%


1% 


1%
 


2016


1%


1%


1% 


1%
 


2015


1%


1%


1% 


1%
 


2014


1%


1%


1% 


1%
 


2013


1%


1%


1% 


2%
 


2012


1%


1%


1% 


1%
 


2011


1%


1%


1% 


1%
 


2010


1%


1%


1% 

 1% 


2009


2%


1%


1% 

 1% 

CPP (Canada Pension Plan)/QPP Contributions – 2007 to 2019 Rates



Calendar year



Maximum Pensionable Earnings



Basic Exemption



Rate



Maximum Employee Contribution



Maximum Employer Contribution



Self Employed Rate
(12)



Self-Employed Maximum Contribution


2019


$57,400


$3,500


5.10%


$2,748.90


$2,748.90


9.9%


$5,336.10


2018


$55,900


$3,500


4.95%


$2,593.80


$2,593.80


9.9%


$5,187.60


2017


$55,300


$3,500


4.95%


$2,564.10


$2,564.10


9.9%


$5,128.20


2016


$54,900


$3,500


4.95%


$2,544.30


$2,544.30


9.9%


$5,088.60


2015


$53,600


$3,500


4.95%


$2,479.95


$2,479.95


9.9%


$4,959.90


2014


$52,500


$3,500


4.95%


$2,425.50


$2,425.50


9.9%


$4,851.00


2013


$51,100


$3,500


4.95%


$2,356.20


$2,356.20


9.9%


$4,712.40


2012


$50,100


$3,500


4.95%


$2,306.70


$2,306.70


9.9%


$4,613.40


2011


$48,300


$3,500


4.95%


$2,217.60


$2,217.60


9.9%


$4,435.20


2010


$47,200


$3,500


4.95%


$2,163.15


$2,163.15


9.9%


$4,326.30


2009


$46,300


$3,500


4.95%


$2,118.60


$2,118.60


9.9%


$4,237.20


2008


$44,900


$3,500


4.95%


$2,049.30


$2,049.30


9.9%


$4,098.60


2007


$
43,700


$3,500


4.95%


$1,989.90


$1,989.90


9.9%


$3,979.80

(12) Self-employed individuals are liable for both the employee and employer portion of CPP contributions. However, the employer portion of the contribution is recognized as a deductible expense.

Quebec EI (Employment Insurance) Contributions – 2011 to 2019 Rates



Calendar year



Maximum Insurable Earnings



Employee – Rate



Employee – Maximum Contribution



Employer – Rate
(13)



Employer – Maximum Contribution


2019


$53,100


1.25%


$663.75


1.750%


$929.25


2018


$51,700


1.30%


$672.10


1.820%


$940.94


2017


$51,300


1.27%


$651.51

1.778%


$912.11


2016


$50,800


1.52%


$772.16

2.13%


$1,081.02


2015


$49,500


1.54%


$762.30

2.15%


$1,067.22


2014


$48,600


1.53%


$743.58

2.14%


$1,041.01


2013


$47,400


1.52%


$720.48


2.13%


$1,008.67


2012


$45,900


1.47%


$674.73


2.06%


$944.62


2011


$44,200


1.41%


$623.22


1.97%


$872.51

EI (Employment Insurance) Contributions – 2009 to 2019 Rates



Calendar year



Maximum Insurable Earnings



Employee – Rate



Employee – Maximum Contribution



Employer – Rate

(13)



Employer – Maximum Contribution


2019


$53,100


1.62%


$860.22


2.268%


$1,204.31


2018


$51,700


1.66%


$858.22


2.32%


$1,201.51


2017


$51,300


1.63%


$836.19


2.28%


$1,170.67


2016


$50,800


1.88%


$955.04


2.63%


$1,337.06


2015


$49,500


1.88%


$930.60


2.63%


$1,302.84


2014


$48,600


1.88%


$913.68


2.63%


$1,279.15


2013


$47,400


1.88%


$891.12


2.63%


$1,247.57


2012


$45,900


1.83%


$839.97


2.56%


$1,175.96


2011


$44,200


1.78%


$786.76


2.49%


$1,101.46


2010


$43,200


1.73%


$747.36


2.42%


$1,045.44


2009


$42,300


1.73%


$731.79


2.42%


$1,023.66

(13) The employer rate is 1.4 times the employee rate.

QPIP (Quebec Parental insurance) Contributions – 2009 – 2019 Rates


Calendar year


Maximum Insurable Earnings


Employee – Rate


Employee – Maximum Contribution


Employer – Rate (13)


Employer – Maximum Contribution


Self-Employed – Rate (13)


Self-
Employed – Maximum Contribution


2019


$76,500


0.526%


$402.39


0.736%


$563.04


0.934%


$714.51


2018


$74,000


0.548%


$405.52


0.767%


$567.58


0.973%


$720.02


2017


$72,500


0.548%


$397.30


0.767%


$556.08


0.973%


$705.43


2016


$71,500


0.548%


$391.82


0.767%


$548.41


0.973%


$695.70


2015


$70,000


0.559%


$391.30


0.782%


$547.40


0.993%


$695.10


2014


$69,000


0.559%


$385.71


0.782%


$539.58


0.993%


$685.17


2013


$67,500


0.559%


$377.33


0.782%


$527.85


0.993%


$670.27


2012


$66,000


0.559%


$368.94


0.782%


$516.12


0.993%


$655.38


2011


$64,000


0.537%


$343.68


0.752%


$481.28


0.955%


$573.00


2010


$62,500


0.506%


$316.15


0.708%


$442.50


0.899%


$570.87


2009


$62,000


0.484%


$300.08


0.677%


$419.74


0.860%


$533.20

(13) The employer rate is 1.4 times the employee rate

(14) If an employee’s earned income for the year is less than $ 2,000.00 the employee is not required to pay QPIP.

WSIB Maximum Assessable Earnings – 2009 – 2019 Rates


Calendar year


ONTARIO

Maximum Assessable Earnings


QUEBEC

Maximum Assessable Earnings


BRITISH COLUMBIA

Maximum Assessable Earnings


ALBERTA

Maximum Assessable Earnings


MANITOBA

Maximum Assessable Earnings


NOVA SCOTIA

Maximum Assessable Earnings


2019


$92,600


$76,500


$84,800


$98,700


$127,000


$60,900


2018


$90,300


$74,000


$82,700


$98,700


$127,000


$59,800


2017


$88,500


$72,500


$81,900


$98,700


$127,000


$59,300


2016


$88,000


$71,500


$80,600


$98,700


$125,000


$58,200


2015


$85,200


$70,000


$78,600


$95,300


$121,000


$56,800


2014


$84,100


$69,000


$77,900


$92,300


$119,000


$56,000


2013


$83,200


$67,500


$75,700


$90,200


$111,000


$54,400


2012


$81,700


$66,000


$73,700


$86,700


$104,000


$53,900


2011


$79,600


$64,000


$71,700


$82,800


$96,000


$52,000


2010


$77,600


$62,500


$71,200


$77,000


$89,000


$50,800


2009


$74,600


$62,000


$68,500


$72,600


$83,000


$49,400

ONTARIO HEALTH PREMIUM 2004-2019 Rates


Taxable Income


Full Year Premium


Up to $ 20,000


$ 0


$ 20,000 – $ 25,000


( taxable income – $ 20,000 ) x 0.06


$ 25,000 – $ 36,000


$ 300


$ 36,000 – $ 38,500


$ 300 + ( taxable income – $ 36,000 ) x 0.06


$ 38,500 – $ 48,000


$ 450


$ 48,000 – $ 48,600


$ 450 + ( taxable income – $ 48,000 ) x 0.25


$ 48,600 – $ 72,000


$ 600


$ 72,000 – $ 72,600


$ 600 + ( taxable income – $ 72,000 ) x 0.25


$ 72,600 – $ 200,000


$ 750


$ 200,000 – $ 200,600


$ 750 + ( taxable income – $ 200,000 ) x 0.25


$ 200,600 or more


$ 900

Employers – Ontario Health Tax Exemption And Premium Rates 1997-2019


Total Annual Ontario
Remuneration


Full Rate Premiums


Up to $ 200,000


0.980%


$ 200,000 – $ 230,000


1.101%


$ 230,001 – $ 260,000


1.223%


$ 260,001 – $ 290,000


1.344%


$ 290,001 – $ 320,000


1.465%


$ 320,001 – $ 350,000


1.586%


$ 350,001 – $ 380,000


1.708%


$ 380,001 – $ 400,000


1.829%


Over  $ 400,001


1.950%

Effective January 1, 1997, eligible employers became exempt from EHT on the first $ 200,000 of total annual Ontario remuneration. This exemption increased to $ 350,000 for 1998 and to $ 400,000 for 1999 and $ 450,000 for 2014 and subsequent years.

RRSP & RPP and TFSA LIMITS For 2009-2019 Rates


Quarter / Year


RRSP LIMITS


RPP LIMITS

MAXIMUM EARNED INCOME


 RPP Maximum Pension
Benefit (per year of service)


 TFSA Yearly Limit


TFSA ACCUMULATED LIMITS


2009


$ 21,000


$ 22,000


$ 116,667


$ 2,444

 

$ 5,000

 

$ 5,000


2010


$ 22,000


$ 22,450


$ 122,222


$ 2,494


$ 5,000


$ 10,000


2011


$ 22,450


$ 22,970


$ 124,722


$ 2,552


$ 5,000


$ 15,000


2012


$ 22,970


$ 23,820


$ 127,611


$ 2,647


$ 5,000


$ 20,000


2013


$ 23,820


$ 24,270


$ 132,333


$ 2,697


$ 5,500


$ 25,500


2014


$ 24,270


$ 24,930


$ 134,833


$ 2,770


$ 5,500


$ 31,000


2015


$ 24,930


$ 25,370


$ 138,500


$ 2,819


$ 10,000


$ 41,000


2016


$ 25,370


$ 26,010


$ 140,944


$ 2,890


$ 5,500


$ 46,500


2017


$ 26,010


$26,230


$ 144,500


$ 2,914


$ 5,500


$ 52,000


2018


$ 26,230


$26,500


$ 145,722


$ 2,944


$ 5,500


$ 57,500


2019


$ 26,500


$27,230


$ 147,222
 
$ 3,026

$ 6,000

$ 63,500


2020


$27,230
 

 


1/9 the money
purchase limit

1)Maximum RRSP contribution is 18% of the prior year’s Earned Income Less any Pension Adjustments for members of RPPs (Registered Pension Plans), or DPSP (Deferred Profit Sharing Plans).

2) Unused RRSP contribution room can be carried forward indefinitely.

3) RRSP over contribution limit is $ 2,000 any excess contributions beyond that will be subject to a monthly penalty tax until withdrawn from the plan.

OAS Old Age Security Benefits – Maximums -2009 – 2019 Rates


Calendar year

January to March

Monthly Benefits (1)

   April to June

Monthly Benefits (1)

July to September

Monthly Benefits (1)

October to December

Monthly Benefits     (1)


Annual Maximum Benefits


Income Threshold For Clawback(4)


2019


$601.45


$601.45


$607.46


$


$


$77,580


2018


$586.66


$589.59


$596.67


$600.85


$7,121.31


$75,910


2017


$578.53


$578.53


$583.74


$585.49


$6,978.87


$74,788


2016


$570.52


$570.52


$573.37


$578.53


$6,878.82


$73,756


2015


$563.74


$563.74


$564.87


$569.95


$6,786.90


$72,809


2014


$551.54


$551.54


$558.71


$563.74


$6,676.59


$71,592


2013


$546.07


$546.07


$549.89


$550.99


$6,579.06


$69,562


2012


$540.12


$540.12


$544.98


$544.98


$6,510.60


$69,562


2011


$524.23


$526.85


$533.70


$537.97


$6,368.25


$67,668


2010


$516.96


$516.96


$518.51


$521.62


$6,222.15


$66,733


2009


$516.96


$516.96


$516.96


$516.96


$6,203.52


$66,335

1) Amount shown is the monthly maximum benefit for each month in the given quarter.

2) Benefits start in the month following the 65th birthday and are paid in the month of death. Benefits paid after that will have to be repaid.

3) An application to receive OAS must be made, It does not start automatically.

4) Income level which if exceeded, benefits become repayable – repayment is 15% of excess income to a maximum of OAS received.

5) An individual may also qualify for the Guaranteed Income Supplement and/or for an Allowance where certain criteria are met.

6) Payments are usually received a few days before month end.

Guaranteed Income Supplement And The Survivor Allowance – 2019 Rates


Calendar year

and Particular


January to March

Monthly  Benefits (1)


April to June

Monthly  Benefits (1)


July to September

Monthly Benefits (1)


October to December

Monthly Benefits (1)


Annual Maximum Benefits


Income Threshold 

 Level Of Cut-Off


Single


$898.32


$898.32


$907.30


$


$


$18,240.00


Pensioner

$540.77

$540.77

$546.17

$

$

$24,096.00

Non-Pensioner

$898.32

$898.32

$907.30

$

$

$42,576.00

Allowance Recipient

$540.77

$540.77

$546.17

$

$

$43,728.00

The Survivor
Allowance


Regular

$1,142.22

$1,142.22

$1,153.63

$

$

$33,744.00

Survivor

$1,361.56

$1,361.56

$1,375.17

$

$

$24,552.00

Table Of Rates For Old Age Security, Guaranteed Income Supplement And The Survivor Allowance Click Link

CPP (Canada Pension Plan) BENEFITS – MAXIMUMS 2009 to 2019 Rates


Calendar Year


Retirement Benefits Per Month ( 7)


Disability Benefits Per Month

(7, 10)


Survivors Benefits spouse under
age 65 Per Month (7,11)


Survivors Benefits spouse over
age 65 Per Month (7,11)


Children’s Benefits of Deceased
& Disabled contributors

Per Month (7, 12)


Death Benefits (13)


Combined Survivors & Retirement
Benefits at age 65 Per Month (7)


Combined Survivors & Disability
Benefits Per Month (7)


2019


$1,154.58


$1,362.30


$626.63


$692.75


$250.27

 

$2,500.00 


$1,154.58


$1,362.30


2018


$1,134.17


$1,335.83


$614.62


$680.50


$244.64


$2,500.00


$1,134.17


$1,335.83


2017


$1,114.17


$1,313.66


$604.32


$668.50


$241.02


$2,500.00


$1,114.17


$1,313.66


2016


$1,092.50


$1,290.81


$593.62


$655.50


$237.69


$2,500.00


$1,092.50


$1,290.81


2015


$1,065.00


$1,264.59


$581.13


$639.00


$234.87


$2,500.00


$1,065.00


$1,236.35


2014


$1,038.33


$1,236.35

$567.91


$623.00


$230.72


$2,500.00


$1,038.33

 


$1,236.35


2013


$1,012.50


$1,212.90


$556.64


$607.50


$228.66


$2,500.00


$1,012.50


$1,212.90


2012


$986.67


$1,185.50


$543.82


$592.00


$224.62


$2,500.00


$986.67


$1,185.50


2011


$960.00


$1,153.37


$529.09


$576.00


$218.50


$2,500.00


$960.00


$1,153.37


2010


$934.17


$1,126.76


$516.57


$560.50


$214.85


$2,500.00


$934.17


$1,126.76


2009


$908.75


$1,105.99


$506.38


$545.25


$213.99


$2,500.00


$908.75


$1,105.99

(7) Amount shown is the monthly maximum benefit – the amount of the benefit depends on how much, and for how long, the contributor paid into the Canada Pension Plan.

(8) Benefits normally start in the month following the 65th birthday and are paid in the month of death (but they may start any time between the ages of 60-64 if certain criteria are met and an application is made). Benefits paid after that will have to be repaid. An application to receive CPP must be made – it does not start automatically.

(9) Payments are usually received a few days before month end.

(10) Disability benefit is a monthly pension for people who have made enough contributions to the CPP, and whose disability prevents them from working at any job on a regular basis. The disability must be long lasting or likely to result in death. People who qualify for disability benefits from other programs may not qualify for the CPP disability benefit.

(11) Survivors benefit is a monthly pension to the surviving spouse of a deceased contributor.

(12) Children’s benefit is a monthly pension for dependent children of a deceased contributor. The child must be either under age 18, or between the ages of 18 and 25 and in full-time attendance at a school or university.

(13) Single one-time payment to the estate of the deceased.

Payroll Information For – 2019


Province


Minimum Wage


Overtime Pay  Time + 1/2


Vacation With Pay

Statutory Holiday Pay  (
If Worked )


Maternity Leave


Parental Leave


Ontario


$ 14.00

-Students under 18 – $ 13.15

-Liquor Servers – $12.20

Effective
Jan 1, 2018




over 44
hrs/week


2 weeks
– 4% of annual earnings 

3 weeks – after 5 years

– 6% of annual earnings

Effective
Jan 1, 2018


Time +1/2 plus
public holiday

Part-time worker
prorate wages in the 4 weeks leading to the holiday


17 weeks after 13
weeks


35 weeks if Maternal
leave taken or 37 weeks if not taken


Quebec


$ 11.25
Effective May 1, 2017


Liquor
Servers $ 9.45


over 40
hrs/week


2 weeks -after 5
years 3 weeks
4% of annual earnings -after 5 years 6%

Double Time or reg.
pay plus alternate day


18
weeks


each parent up to 52
weeks


B.C.


$ 11.35
Effective Sept 15, 2017


Liquor
Servers $ 10.10


over 40
hrs/week or over 8hrs/day Double time over 12 hrs/day


2 weeks after 5
years 3 weeks
4% of annual earnings -after 5 years 6%

Time +1/2 for
first 12 hrs Double time after 12 hrs plus average days pay

17 weeks

35 weeks if Maternal
leave taken or 37 weeks if not taken

Payroll: Termination Notice For – 2019


A


Notice of termination from an
EMPLOYER to a WORKER would be based on the following graduated
scale:


1 )


less than one year – one week


2 )

 at
least one year and less than three years – two weeks


3 )


at least three years and less than five years – four weeks


4 )


at least five years and less than 10 years – six weeks


5 )


at least 10 years – eight weeks


B


Notice of termination from a
WORKER to an EMPLOYER would be based on the following graduated
scale:


1 )


less than one year – one week


2 )


one year or more – two weeks

The above changes replaces the current system under which an employer and worker are both required to provide one pay period of notice . It would also eliminate the ability of an employer to establish an alternate notice period including a “no-notice period”. In addition, an employer could no longer withhold the wages of a worker who does not provide required notice.

 


STATUTORY HOLIDAYS

 

 1 )  


New Year’s

 

 2 )  


Family Day ( 3rd Monday in Feb )


3 )


Good Friday


4 )


Victoria Day


5 )


Canada Day


6 )


Labour Day


7 )


Thanksgiving Day


8 )


Christmas Day


9 )


Boxing Day

10) * ONTARIO CUSTOMARILY OBSERVES THE 1ST MONDAY IN AUGUST AS CIVIC DAY – A MUNICIPAL HOLIDAY – NOT A STATUTORY HOLIDAY.

Scambellone Associates Inc.
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