Contents:

• Welcome
• What's New
• GrandMaster Update

Welcome!

December 2008 - Welcome to the latest edition of The Payroll News. As always, please feel free to forward this newsletter to your friends and associates who are interested in keeping up with the latest changes in the Payroll industry. Or better yet, subscribe them for free using the Tell Others About Us link.

Listed here are recent changes in legislation on Federal and Provincial levels that may impact your payroll calculations. Please view the following list for changes that affect your region.

FEDERAL:

December 12, 2008 - Payroll Deductions Formulas for Computer Programs - The new Payroll Deductions Formulas for Computer Programs effective January 1, 2009 is now available on the CRA Web site. This publication contains the formulas you need to determine federal, provincial (except Quebec), and territorial income taxes, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premium deductions. The formulas also allow you to calculate payroll deductions for special cases such as commission, pension income, bonuses, and retroactive pay increases. (Full Story)

December 5, 2008 - Payroll Deductions Online Calculator - The Payroll Deductions Online Calculator (PDOC) effective January 1, 2009, is now available on the CRA Web site. The PDOC calculates payroll deductions for all provinces (except for Quebec), and territories based on the information you provide. (Full Story)

December 5, 2008 - Tables on Diskette (TOD) for January 2009 Now Available - Tables On Diskette (TOD) is a stand-alone computer program that calculates the Canada Pension Plan (CPP); Employment Insurance (EI); and federal, provincial (except Quebec) and territorial tax deductions for all pay periods. TOD is usually updated, as tax changes occur, for January 1 and for July 1. TOD is produced to help reduce the paper burden for small businesses. (Full Story)

November 17, 2008 - Claiming scientific research and experimental development tax credit made easier for small businesses - The CRA is encouraging Canadian research by making it easier for businesses to apply for the scientific research and experimental development (SR&ED) tax credit. The SR&ED Eligibility Self-Assessment Tool was also launched. The Web-based eligibility self-assessment tool can help claimants see whether their research and development projects may qualify under the program, and is intended to increase the predictability of getting the tax credit for claimants. (Full Story)

November 14, 2008 - Government of Canada Holds Employment Insurance Premium Rate at Lowest Level in 15 Years - The Honourable Jim Flaherty, Minister of Finance, and the Honourable Diane Finley, Minister of Human Resources and Skills Development, today welcomed the Canada Employment Insurance Commission’s decision to hold the Employment Insurance (EI) premium rate for 2009 unchanged at $1.73, its lowest level in 15 years. (Full Story)

November 10, 2008 - Government Moves to Implement Proposed Amendments to the Functional Currency Tax Reporting Rules - Jim Flaherty, Minister of Finance, today released for consultation draft legislative proposals to implement amendments to the functional currency tax reporting rules in the Income Tax Act. The government is committed to creating a corporate tax system that is both fair and internationally competitive and to improve the tax system and provide an environment in which Canadian businesses can operate more effectively. (Full Story)

November 3, 2008 - Maximum pensionable earnings for 2009 - The Canada Revenue Agency announced today that the maximum pensionable earnings under the Canada Pension Plan (CPP) for 2009 will be $46,300—up from $44,900 in 2008. The new maximum pensionable earnings amount was calculated according to a CPP legislated formula that takes into account the growth in average weekly wages and salaries in Canada. (Full Story)

November 2008 - Employment Insurance - Important Notice about Maximum Insurable Earnings for 2009 - Effective for all EI claims established December 28th and after, the maximum insurable earnings will increase from $41,100 to $42,300. In 2009, the employee EI premium rate will remain the same as the 2008 rate of $1.73 per $100. This premium rate and the MIE increase means that insured workers will pay a maximum annual EI premium in 2009 of $732, compared with $711 in 2008. (Full Story)

Alberta:

December 2, 2008 - WCB Alberta to change website - WCB Alberta announced that they are launching a new site built to give clients more information and simpler access to online services. The new site is divided into four key sections: WCB for Workers, WCB for Employers, WCB for Health Care Providers and WCB General information. Online services will be available from a new, stakeholder-specific home page with your authenticated online services linked via myWCB - the first step in enhancing the online business experience. (Full Story)

November 13, 2008 - Alberta maintains a stable average premium rate for Alberta’s employers - While the value and price of everything around us either climbs or plummets, employer premium rates remain affordable and stable at $1.32 per $100 of insurable earnings. Like most companies, WCB-Alberta has not been sheltered from the uncertainties of investments. But the lower value of WCB’s investment portfolio has not translated into a financial impact on employers due to a strong funding position and a number of investment risk mitigation strategies. (Full Story)

November 7, 2008 - Province introduces plan to better recognize immigrant qualifications - A new plan to improve recognition of foreign-earned qualifications, training and experience sets a direction to help immigrants put their skills to work in Alberta. Foreign qualification recognition is the process of verifying that the education, skills and job experience obtained in another country meet the standards established for Canadian workers. (Full Story)

British Columbia:

December 2008 - WorkSafe BC revises Isolated Workers Guidelines - WorkSafeBC has revised the working alone requirements that apply when a worker has been "assigned to work alone or in isolation." Revised guidelines now include a discussion of what it means to be assigned, as well as changes to "late night hours" following proposed amendments to these hours. (Full Story)

November 18, 2008- WorkSafeBC initiates new language service - WorkSafeBC has initiated a new service offering general information and online resources to its Chinese and Punjabi speaking customers. The pages are easily accessible through translated links located at the top of the WorkSafeBC.com home page. The languages were chosen based on the frequency of calls and requests received by WorkSafeBC. Later this year, pages in Spanish, Vietnamese, French, and Korean will be added to WorkSafeBC’s web site. (Full Story)

November 5, 2008 - Resource Roads Demonstration Project to improve worker safety - WorkSafeBC today introduced the Resource Roads Safety Demonstration Project to the Fort St. John area - an initiative designed to improve safety for workers who travel along B.C.'s 400,000 kilometers of resource roads. WorkSafeBC is an independent provincial statutory agency governed by a Board of Directors that serves about 2.3 million workers and more than 197,000 employers. (Full Story)

Manitoba:

December 4, 2008 - Tax Credit Created To Help Address Labour, Skills Shortage - Premier Gary Doer committed today to introduce a new Manitoba tax credit that will target labour shortages and help fill a training gap in Manitoba's apprenticeship program. Manitoba's new tax credit, along with the existing federal tax credit for levels one and two, will mean an incentive to retain apprentices will be in place through all levels of an apprenticeship and will help encourage employers to retain apprentices until their training is complete. (Full Story)

December 3, 2008 - Province Launches marketAbilities Campaign - The province is launching an awareness campaign to promote the skills and potential of hard-working Manitobans with disabilities, Family Services and Housing Minister Gord Mackintosh, minister responsible for persons with disabilities, announced today. The province is also introducing new funding for communications technology, an incentive for volunteering, more support to help people get jobs, stronger government information and service standards, and is removing barriers to family supports. (Full Story)

November 27, 2008 - Average assessment rates among lowest in Canada - The average WCB assessment rate in Manitoba will remain stable at $1.60 effective January 1, 2009 and will maintain one of lowest average rates in Canada. Manitoba employers will pay an average of $1.60 per $100.00 of their assessable payroll to the WCB for injury insurance coverage, including wage loss payments, medical benefits and rehabilitation services. That rate may be higher or lower, depending on the employer’s injury experience and the safety and health risk of their industry. (Full Story)

November 21, 2008 - Swan Announces $4.5 Million For Northern Essential Skills Training Initiative - Critical skilled-labour shortages in the north will be addressed by the $4.5 million Northern Essential Skills Training Initiative, Competitiveness, Training and Trade Minister Andrew Swan announced today. Essential skills include document use, numeracy, computer use, thinking skills, working with others, oral communication, reading, writing and continuous learning. With respect to apprenticeships specifically, interested potential apprentices often require higher levels of math and document use. (Full Story)

Newfoundland and Labrador:

December 2008 - News for Accountants and Bookkeepers - The WHSCC has issued important information to consider when completing your clients' 2008 annual employer statements. There have been changes to the Human Resources and Skills Development Canada/Service Canada wage funding programs eligible for deduction in 2008. Wage funding under the SWASP and Canada Summer Jobs programs is eligible for deduction in 2008. (Full Story - PDF)

October 27, 2008 - Canada's government helps residents of Fortune and the surrounding area get jobs - The Government of Newfoundland and Labrador is providing $80,000 in funding for a new skill development and career planning program. STEPS – Steps Toward Employment and Personal Success will be operated through the Labrador Friendship Centre. The Honourable Shawn Skinner, Minister of Human Resources, Labour and Employment, made the announcement today in Happy Valley-Goose Bay. (Full Story)

New Brunswick:

December 5, 2008 - Labour force increases by 4,600 compared to same time last year - The labour force in the province has increased by 4,600 compared to the same time last year, Post-Secondary Education, Training and Labour Minister Donald Arseneault reported today on the monthly labour survey released by Statistics Canada. The unemployment rate in the province stood at 8.7 per cent in November, down from 8.8 per cent in October. (Full Story)

November 12, 2008 - WorksafeNB Announces 2009 Assessment Rates - WorkSafeNB announced today a slight decrease in the average assessment rate for the fourth consecutive year. Reduced accident frequency and accident costs warranted an average rate reduction of $0.02, from $2.05 per $100 of payroll in 2008, to $2.03. The minimum assessment rate will also be reduced, from $0.40 per $100 of payroll to $0.35. The rates are effective January 1, 2009. (Full Story - PDF)

November 7, 2008 - Province experiences record employment levels and labour force numbers - The province's labour statistics showed record high levels in October as compared to the same period last year, with 5,100 more people working and over 10,000 more people in the labour force. These were the highlights as Post-Secondary Education, Training and Labour Minister Ed Doherty reported on the monthly labour force survey released today by Statistics Canada. (Full Story)

Nova Scotia:

November 20, 2008 - Apprentices Receive Scholarships to Complete Training - Apprentices in Nova Scotia are eligible for financial help thanks to a new scholarship program. Registered apprentices who have successfully completed requirements for the third, fourth or fifth year of training, and who pass the certification exam at the end of their program, are eligible to apply for scholarships. (Full Story)

November 19, 2008 - Pension Regulator Adopts Four of Five Auditor General Recommendations - The Nova Scotia government has announced they will act on four of five recommendations in the auditor general's semi-annual report released today, Nov. 19. Every pension plan covered by regulations, including private, municipal and not-for-profit sector plans, is reviewed by an actuary, who determines whether or not the fund is performing well enough to meet its obligations, every three years. If a plan is underfunded, employers are required to top them up. (Full Story)

November 6, 2008 - Province Launches Website on Hot Careers for Young People - Young people from Nova Scotia and around the world now have a website that will connect them to employers and exciting careers in Nova Scotia's hottest sectors. The interactive website will help inform young people about career opportunities that are in high demand across the province. It highlights hot careers in aerospace, financial services, information technology, skilled trades and health care. (Full Story)

November 6, 2008 - New Bill Would Clarify Rules for Regulated Professions - Legislation introduced today, Nov. 6, would make it easier for people who trained for a profession or trade outside of the province to work in their field in Nova Scotia. The act would give regionally, nationally and internationally educated and trained professionals and tradespeople timely, clear and understandable information about registration and licensing requirements and processes. However, regulatory bodies will continue to control professional standards to ensure only qualified workers receive their certification. (Full Story)

Ontario:

December 9, 2008 - Protecting Temporary Help Agency Employees - Ontario is taking action to ensure that temporary help agency employees are being treated fairly and have better opportunities to move to sustainable employment. The government has already passed a regulation that will ensure that "elect-to work" employees like temp workers will have the same rights to public holiday entitlements as other workers, effective January 2, 2009. (Full Story)

December 2008 - Ottawa and Ontario streamlining corporate tax filing - The Canada Revenue Agency (CRA) and the Ontario Ministry of Revenue have announced a single system for corporate tax filing in Ontario, which will save Ontario businesses up to $100 million in total administrative costs each year. Ontario corporate taxpayers should now be sending their Ontario corporate tax installment payments directly to the CRA and not to the Ontario Ministry of Revenue. (Full Story)

November 28, 2008 - McGuinty Government Building Job Opportunities Through Work-Study Program - Ontario is continuing to build greater job opportunities by investing in skills training. La Cité collégiale's Ottawa campus will welcome 33 more auto mechanic students into its Co-op Diploma Apprenticeship Program with the help of $508,500 in funding. The program helps students gain valuable on-the-job experience as they earn a college diploma. Funding for the Co-op Diploma Apprenticeship Program is part of the $2-billion Skills to Jobs Action Plan that gives Ontarians a competitive edge by training for tomorrow's high-skilled jobs. (Full Story)

November 27, 2008 - 53 High-Skill Jobs Coming To Pickering - An Ontario firm will be hiring 53 people to work in research, development and advanced manufacturing with the expansion of its operations in Pickering. The hirings will double the company's R&D capacity in Ontario and create more than 100 jobs for skilled tradespeople during the construction phase. The province is investing $4.9 million through its Biopharmaceutical Investment Program, part of the government's Next Generation of Jobs Fund. (Full Story)

November 26, 2008 - Construction Industry to Benefit from New Legislation - An New legislation passed by the Ontario legislature today will make workers' compensation coverage mandatory for more individuals working in the construction industry. The legislation will extend benefits and services contained in the Workplace Safety and Insurance Act, 1997 (WSIA) to independent operators in construction and some other individuals in the construction industry who are currently not covered. (Full Story)

November 3, 2008 - Ontario Protecting Health Care Workers - Ontario is creating a new permanently funded team of specialists to help improve workplace safety of health care workers in Ontario. The 17 new health care specialists will improve enforcement of occupational health and safety regulations in health care workplaces for the more than 480,000 workers in Ontario's hospitals, long-term care homes, doctors' offices, medical laboratories and other health care workplaces. (Full Story)

Prince Edward Island:

November 2008 - WCB Releases Aquaculture Safety Code of Practice - The Workers Compensation Board (WCB) in cooperation with the Prince Edward Island Aquaculture Alliance has released an Aquaculture Safety Code of Practice for the Island. The Aquaculture Safety Code of Practice was developed to help aquaculturists and their workers identify and control situations or hazards that could cause harm in the workplace. (Full Story)

November 2008 - Workers Compensation Board releases Occupational Health and Safety CD - As part of the Workers Compensation Board's continuing education initiatives, the Board is pleased to release a CD entitled "Occupational Health and Safety Information for Everyone." The primary focus in developing the CD was to have in electronic format a safety resource that could be used by managers, workers, safety committees and representatives. (Full Story)

Saskatchewan:

December 8, 2008 - 1.8% Reduction in 2009 WCB Average Premium Rate Approved - The Saskatchewan Workers' Compensation Board (WCB) today announced it will reduce the 2009 average premium rate by 1.8 per cent to $1.66. The announcement is the result of continuing reductions in the provincial workplace injury rate and is the fourth rate reduction to the average premium in the past five years. (Full Story)

December 5, 2008 - Strong Employment Growth Continues In Saskatchewan - Even as job growth is slowing down in most other provinces, there were 14,800 more people working in Saskatchewan in November 2008 compared to November 2007, according to the latest Labour Force Survey released today by Statistics Canada. That's an increase of 2.9 per cent - the second-highest growth rate in the country and almost five times the national average of 0.6 per cent. (Full Story)

November 28, 2008 - Saskatchewan's Higher Wages Continue To Set The Economic Pace - The Saskatchewan economy remains strong, as payroll earnings continue to increase, according to a release today from Statistics Canada. The average earnings of paid employees in Saskatchewan for September 2008 were $764.93 per week, up 0.6 per cent from the previous month. Saskatchewan recorded the third largest year-over-year increase among provinces with 4.1 per cent, above the national average of 3.3 per cent. (Full Story)

November 7, 2008 - Saskatchewan Continues To Lead Canada In Employment Growth - Saskatchewan continues to have the highest rate of employment growth and the lowest unemployment rate in the country, according to the latest figures released today by Statistics Canada. There were 521,600 people working in Saskatchewan in October 2008 - 17,100 more than in October 2007. That's an increase of 3.4 per cent - the fastest growth rate in the country. Saskatchewan's unemployment rate is the lowest in Canada at 3.3 per cent. (Full Story)

Yukon:

November 27, 2008 - Additional Funding for Apprenticeship Training Announced - The Yukon government is investing an additional $386,000 in apprenticeship training, Minister of Education Patrick Rouble announced. By September 30, 2008, there were 413 Yukon residents registered as apprentices in 31 of the 48 trades designated in Yukon. On September 30, 2005, there were only 288 apprentices registered, which represents an increase of 43 per cent over that date. (Full Story)

November 5, 2008 - YWCHSB announces 2009 Assessment Rates - The Board of Directors of YWCHSB is pleased to announce that the 2009 assessment rates for all industry groups will be held to 2008 levels. YWCHSB has decided to put a hold on assessment rate increases because of a number of positive trends. Today the sign in front of the YWCHSB office building shows 1,690 reported injuries. This is a moderate improvement over this time last year when the sign showed 1,767 reported injuries. (Full Story - PDF)

The upcoming release of GrandMaster Suite (5.70) will incorporate a number of changes to make it even easier to use the program and perform your payroll tasks. Some of the forthcoming program changes will include:

• December Tax Updates - The January 2009 Federal tax changes, included in this release, are based on the "Payroll Deductions Formulas for Computer Programs - T4127(E) Rev. 09" document released by the CRA on December 5, 2008. Additionally, employees who have personal exemption amounts that are greater than the federal or provincial base amount for 2009 will need to resubmit personal exemption forms and have these new amounts updated in Payroll Specific Information prior to running a 2009 pay to take advantage of the tax savings based on the new exemption.
• Utility programs can now be run from within the Payroll module - With this release we have added the option to allow users to run the utility programs from the Payroll module. To enable this option the user must have the user rights to run utility programs. The user rights may be changed from Manage User ID's located in the Administration module. This change allows users who do not have access to the Administration module to run utility programs, when directed to do so by CanPay Technical Support, without the need to have the "Supervisor" present.
• You may now print the HR Skills Report by expiry date - The HR Skills Report has been modified to allow you to print the report by the skill expiry date. This option will allow you to print a report that will list the skills that are soon to expire. However, to utilize this option properly you must use dates on your skills assignments.
• The HR Employee Profile Report can now print or export the employee base rate - The HR Employee Profile Report has been modified to include an option to report the employee base rate only when reporting payroll relating information. This option is useful when you only wish to see the employee base earning and rate in the profile report.
• You may now print "00" as your T4A footnote code when a footnote is present - With this release we have added the ability to print the footnote code "00" on a T4A when there is a footnote. The CRA states in the "RC4157 - Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary" document "If there is no written footnote, leave box 38 blank or enter 00" and prior to this release we would leave box 38 blank if the footnote code was "00". If there is no footnote the T4A will print as before leaving box 38 blank when the footnote code is "00".
• The Customized Payroll Report will now export the category description - The Customized Payroll Report included an option to export employee categories however, prior to this release the report did not export the descriptions assigned to the categories exported. With this release we have modified the export to allow you to export the category descriptions should you find the need to include them in your export.
• The Payroll Range Report has been modified to increase the size of numeric fields - We have made a change to the Payroll Range Report to increase the size of the numeric display fields to ensure that your report will display report totals correctly up to the amount 99,999,999.99. Prior to this change when you had totals that exceeded 9,999,999.99 the leftmost digit would be dropped.
• The Input Worksheet now shows multiple earning rates when within the report range - When printing the Input Worksheet if an employee has an earning that has a duplicate and each instance was valid within the date range of the report, based on their start and end dates, the report would only show the original or older of the two rates. With this release we have made a change to the report to include each instance of a pay rate where the effective dates fall within the range of the report. With this change, users who would be completing this report from data entry purposes will have to take greater care to ensure that they are filling in the hours accurately for each earning.
• CPP exemption amounts taken now saved to history database - We now save the CPP/QPP exemption amounts used each pay to the history database. This change ensures that the employee exemption used to calculate CPP/QPP will not exceed the yearly maximum exemption amount regardless of the pay frequency or number of pays calculated in the year.
  

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Visit CanPay's News page and view the latest Release Notes for a complete listing of program changes.

Link Opportunity! - If you are a CanPay customer wanting more exposure for your Website, please send us a 50-word description along with a copy of your logo. We'll add you to our Customer Links page and create a link directly to your website. It 's a great way to expose your goods and services to the community. Logos should be a maximum of 160 x 70 pixels and provided in the .gif or .jpg format. Send your e-mails to admin@canpay.com.

Canadian Recruiters Need to Cast Global Net

The new reality for Canadian companies looking to recruit workers increasingly means casting a wider net across the world while government and education leaders lead the charge overseas in the face of economic restraints. "I believe with the shortage of labour in Canada, more and more companies will be going abroad not only to India, China and the Philippines, but also Eastern Europe," says Kirk White, recruitment co-ordinator in Fort McMurray, Alta. with OPTI Canada Inc.

His company took part earlier this year in a recruitment drive to India organized by the Alberta government and the Northern Alberta Institute of Technology in Edmonton. "The trip was extremely successful," he says, adding the company is in the process of hiring up to 28 short-listed candidates found across India at career fairs held in May. "India is probably one of the best-educated (workforces) on the continent in terms of engineers and operators for our plants," says White.

Anywhere there's an educated, skilled workforce is squarely in the sights of Alberta recruiters. In June, the first-ever Opportunities Canada Expo was held in the U.K. targeting skilled workers in that country. The UK recruitment drive was organized by the City of Calgary, Calgary Economic Development and the Alberta government's Employment and Immigration officers.

Some UK media headlines decried the "poaching" tactics by the dozen or so companies involved, yet those recruiters reported it as a great success. A similar trip to South Africa yielded a large pool of qualified candidates.

Labour is global. Wherever it is, any company that's serious about recruitment is now being forced to look globally in the eyes of more business leaders. "We're short-staffed in every possible trade and degree," says White. "Those countries beyond Canada certainly provide a good labour pool."

The India recruitment drive included OPTI Canada, PCL Constructors Inc. and P&H Minepro Inc., along with NAIT and the Alberta government. Sadhna Gupta, an economic immigration specialist with Alberta Employment and Immigration, took part on the most recent trip to India and says organizers are planning to return this fall. "We were overwhelmed with the response," says Gupta. "It is a global workforce and quite honestly, (Canada) is the last to leave the gate. Australia and New Zealand have been in India recruiting very strongly."

Working the Labour Attraction branch of the government agency, Gupta is continually hunting for opportunities to assist employers reach out to places such as India because it is "a potential source to help alleviate our labour crunch here."

Deepak Brahmbhatt, a spokesperson with NAIT, says one of the biggest hurdles for any company is lack of knowledge about the local language, culture, the immigration process and considerable distance. "You need to get where the industries are, so we strategically looked at what workers they were looking for and that's where we went to recruit," says Brahmbhatt.

They targeted oil and gas hubs, regional trades centres and places with large populations of transient, globally-experienced workers. North India, for example, contains more trades workers, while the southern coastal areas tend to have more professional, degree-educated workers. "There are 3.7 billion workers in the Middle East (and Asia) as temporary workers migrating back and forth," he says. "If we get those kinds of workers . . . they are able to fit into the Alberta market."

White, meanwhile, says the willingness to relocate to Canada was one of the motivating factors to exploring recruitment from India. Since the company's strategy of having a local workforce means there are no fly-in, fly-out services with the company, he expects people to live and work in the Fort McMurray community. "The issue and concern that will be ongoing is the quick turnaround in getting them into Canada," he says, adding red tape and the immigration process can quickly derail good intentions.

Gupta agrees companies need to educate themselves about what it takes to effectively recruit from overseas before diving in without adequate knowledge. "You can't just take a flight and walk in and take it from there," she says. "You have to be very targeted. There are lots of opportunities, but lots of challenges."

-- Canwest News Service