Year End Central

• 2021 Tax Form Filing deadline - February 28, 2022

  • T4 Other Information Codes 57 to 60 (employment income - March 15 to September 26, 2020) are not required for 2021 tax forms

• Taxable Benefit Simplification due to COVID-19

  • Automobile benefits: The same temporary rules available in 2020 for automobile income tax deduction limits and expense benefit rates are also available in 2021 (federal/Quebec)

  • Parking/Equipment/Meals: The agencies have not yet confirmed whether their administrative positions regarding commuting (including parking), home office equipment and meal costs will be available in 2021 (federal/Quebec)

• T2200 Short / TP-64.3 – The agencies have not yet confirmed the requirements for employees to claim their 2021 home office expenses. For the 2020 tax year, employees working from home due to COVID-19 had been given two federal options, the Short Form Method or the Detailed Method and employers were provided access to an online service for bulk filing Quebec’s TP-64.3-V

Federal - Requirements to Pay are issued by CRA to collect tax debt. In early 2020, CRA suspended their collection activities due to the pandemic. In February 2021, those efforts resumed and new orders were issued to employers

• Ontario Employer Health Tax (ON EHT) - the temporary 2020 measure increasing the exemption from $490,000 to $1M was maintained in 2021. The $1M exemption is set to continue in place until 2028

• Manitoba Health and Education Levy (MB HE Levy) - a threshold change was made from $1.25M to $1.5M and from $2.5M to $3.0M

• Quebec’s Health Services Fund (QHSF) Threshold - The upper total payroll threshold for the Health Services Fund (beyond which the rate is 4.26%) increased from $6.0M to $6.5M

Ontario: In April 2021, the Workplace Safety and Insurance Board confirmed that, effective January 1, 2021, the maximum insurable earnings ceiling for 2021 was reduced to $97,308 (from $102,800)

• Quebec Fondaction: In June 2021, the rate for the tax credit for the acquisition of Fondaction shares decreased from 20% to 15%

• Provincial Tax

  • New Brunswick: In July 2021, the tax rate on the first income threshold was reduced, from 9.68% to 9.4%. This value was prorated to 9.12% from July 2021 to the end of December 2021

• Stock option benefits:

  • New rules are in effect for employee stock options granted on or after July 1, 2021 by non-CCPC (non-Canadian-controlled private corporations) that have annual gross revenues of $500M or more. The employee stock options granted by those companies have an annual limit of $200,000 per employee

  • CCPC companies (and non-CCPC companies with less than $500M in gross annual revenues) are not subject to the limit

September 30, 2021 was announced as a new federal statutory holiday

• Leading up to the holiday, a number of provincial governments announced they would be extending the holiday to their government employees

• Prince Edward Island recently announced that an amendment to the Employment Standards Act would be introduced to add September 30 as a provincial statutory holiday

Corrections - The federal budget in 2021 announced a new process intended to simplify how pension administrators and employers correct over or under-contribution errors, starting in 2021

Beginning December 29, 2021, minimum wage employees of federally regulated employers will receive at least $15 per hour. Where the local provincial or territorial minimum wage is higher, that wage is to be paid

Newfoundland passed Bill 14 to increase personal tax rates for incomes greater than $135,974 and add 3 new tax brackets starting with income greater than $250,000 starting January 2022

• Manitoba Health and Education Levy (MB HE Levy) - a threshold change from $1.5M to $1.75M, and from $3M to $3.5M was announced in the April 7, 2021 budget (legislation has not yet been introduced)

• Quebec’s Health Services Fund (QHSF) Threshold - The upper total payroll threshold for the Health Services Fund (beyond which the rate is 4.26%) is to increase from $6.5M to $7.0M

The dynamic Basic Personal Amount (BPA) calculated for employees with income between $155,625 and $221,708 has been removed for Federal and Yukon Territory employee income tax calculations. The fixed TD1 basic personal amount of $14,398 (or another amount as claimed by an employee) is being used in 2022. CRA’s most recent administrative relief position (published December 13, 2021) allows for the removal of the BPA calculation.

British Columbia - A permanent paid sick leave entitlement was passed in May 2021 as part of Bill 13. Effective January 1, 2022, after 90 days of employment, employees subject to the Employment Standards Act will be eligible for an undetermined number of paid days and 3 unpaid days each year for personal illness or injury

epost online mailing services - are being discontinued by Canada Post on December 31, 2022. Some companies use epost to deliver electronic pay statements and tax forms to their employees. During 2022, it is recommended that those companies make alternate arrangements to distribute their 2022 tax forms and pay statements

Note: In 2022, epost users will continue to have their epost accounts available to receive the 2021 tax forms that Ceridian issues

1. Dial 1-800-667-7867.
2. Select your language of choice.
3. Select Account Management.
4. Identify yourself with your Branch, Payroll ID and PIN (this is the same access information used when calling in for payroll totals).
5. Follow the voice prompts for Tax Form Processing.

Payroll Tax in the Northwest Territories (NT) and Nunavut (NU) is levied as a 2% deduction from the gross remuneration of employees. These payroll taxes apply to all employees who work, perform duties, or provide services in NT or NU, regardless of the province or territory of residence of the employee or employer or the employee's age. There is an exemption available to employees who normally work outside the territory.

For additional information, see the websites for Northwest Territories Department of Finance and Nunavut Department of Finance.

No. It is your responsibility to submit the Northwest Territories/Nunavut Annual Payroll Tax Return by February 28, 2022.

Ontario employers subject to EHT must file an annual return each calendar year. The annual return for 2021 is due on or before March 15, 2022. The purpose of the annual return is to reconcile the annual tax due with the instalments paid. For monthly remitters, the instalments paid are calculated on the previous month's payroll and are remitted on the 15th of the following month. Employers with annual “Total Ontario Gross Remuneration” greater than $1,200,000 are to remit EHT monthly.

An Annual EHT return must be filed by:

• All employers who received their EHT Annual Return from the Ministry of Finance
• Eligible employers whose “Total Ontario Gross Remuneration” is greater than their available exemption for 2021
• Eligible employers with annual “Total Ontario Gross Remuneration” that does not exceed their available exemption amount if the employer:
  • was a member of an associated group on December 31, 2021; or
  • made EHT installment payments in 2021
• New eligible employers whose annual “Total Ontario Gross Remuneration” is greater than their allowable prorated exemption amount

If Ceridian is remitting on your behalf, the balancing of payments and the filing of the annual return is still your responsibility. Refer to the General Client Information section of your Year-End Balancing Reports for information to assist you in completing the Annual Ontario EHT Return.

Debit or credit balance

If your completed EHT return reflects a balance owing, you must submit a payment to the Ministry of Finance with your Annual EHT return.

• If your completed EHT return reflects a credit balance, and the credit is deemed to be valid by the Ministry of Finance, you will receive a refund directly from the Ministry of Finance.

• If you have selected “Credit to Next Year” on your EHT return, the credit will remain on your account, indefinitely, until you contact the Ministry to request a refund.

In response to COVID-19, in 2020 the annual exemption was increased from $490,000 to $1 million. The $1 million exemption was maintained into 2021 and is set to continue in place until 2028. There is no exemption for eligible employers and groups of associated employers with annual Ontario payroll over $5 million (unless the employer is a registered charity).

Note: If your business opened part way through this year, your exemption amount is prorated. For more information go to: http://www.fin.gov.on.ca/en/guides/eht/

Employers whose “Total Ontario Gross Remuneration” for the year is less than $1,200,000 are not required to pay in monthly installments. They can ask to be set up to remit tax only once a year.

For employers making monthly installments, the amount owing for a year is based on the payroll from January 1 to December 31.

Action Required: If your payroll includes employees in the province of Ontario, SUBMIT your Annual EHT Return by March 15, 2022(deadline).

No. It is your responsibility to submit the Ontario Annual EHT Return by March 15, 2022.

British Columbia Employer Health Tax (BC EHT) is a health tax that was introduced in 2019. It is payable by employers on BC remuneration.

BC EHT is payable when an employer’s total BC remuneration (including amounts paid by Associated Employers) is greater than the $500,000 exemption amount.

Charities are subject to unique requirements.

Tax Rates for Employers with B.C. payroll:

• $500,000 or less: no EHT
• Between $500,000.01 and $1,500,000: 2.925% x (Payroll - $500,000)
• Greater than $1,500,000: 1.95% on total payroll

If you have employees in British Columbia, you are responsible for completing and filing your BC EHT annual return by March 31, 2022 and for making all tax payments. Ceridian does not remit BC EHT on behalf of employers.

Special Considerations

Employers can review their Earnings and Deduction/Benefit Matrix and Year End reports to verify that the taxable T4/T4A income of BC employees has been included. The BC Ministry of Finance web site lists included and excluded remuneration.

No. It is your responsibility to submit the British Columbia EHT Annual Return by March 31, 2022.

If you have employees in Manitoba and you pay Manitoba Health and Post-Secondary Education Tax, you must file a HE Levy Annual Report stating those employees’ year-to-date Manitoba gross remuneration. A copy of your 2021 T4-T4A Summary(s) must be included with the Report and submitted by March 31, 2022 to:

Manitoba Finance

Taxation Division

101 - 401 York Avenue

Winnipeg, Manitoba

R3C 0P8

Telephone: (204) 945-5603

Manitoba Toll Free: 1-800-782-0318

E-mail: [email protected]

While the Taxation Division mails the HE Levy Annual Report to registered employers prior to the due date, it is the employer’s responsibility to file the annual report and remit the tax by the filing deadline even if the report has not been received.

Note: Ceridian transmits to CRA the information required in the T4 Summary, but if you require a copy you can complete the fillable T4/T4A Summary located at https://www.canada.ca/en/revenue-agency/services/forms-publications/help-forms-publications/about-forms-publications.html or call 1-800-959-5525. CRA no longer sends paper summaries to employers via the mail.

The 2021rates and thresholds were:

Action Required: If your payroll includes employees in the province of Manitoba, SUBMIT your T4 Summary (for Health & Education Tax) for March 31, 2022 (deadline).

The 2022 rates, as announced in the April 7, 2021 budget, are expected to be:

No. It is your responsibility to submit the Manitoba HE Levy Annual Report by March 31, 2022.

It is recommended that all Newfoundland and Labrador employers file an Annual Declaration Return form that includes copies of your T4 and/or T4A Summaries for the relevant year. The Department of Finance may levy penalties for payments or returns that are filed late or when full payment is not made by the due date.

Employers whose cumulative payroll will not exceed the $1.3 million exemption threshold are not required to pay this payroll tax.

Employers who are associated with other corporations or who are in partnership with other employers are required to file an allocation agreement for the purposes of allocating the exemption threshold.

Action Required: If your payroll includes employees in the province of Newfoundland and Labrador*, submit your Annual Declaration by March 31, 2022.

No. It is your responsibility to submit the Newfoundland and Labrador Annual HAPSET Declaration Return by March 31, 2022.

Employers paying employees working in the province of Quebec must pay CSST insurance premiums to Revenu Quebec based on their remittance frequency. These payments are to be reconciled annually by employers against the actual insurable wages paid to employees.

If you are an employer paying Quebec employees, you must file CSST payments with your Revenu Quebec source deductions and employer contributions (weekly, twice monthly, monthly or quarterly as per your existing remitting schedule). Even if you are not subject to source deductions or employer contributions, you still need to direct your CSST payments to Revenu Quebec.

Ceridian can remit your CSST premium payments on the same remittance frequency in place today for your source deductions and employer contributions to Revenu Quebec.

As a reminder, it remains the employer’s responsibility to balance and submit an annual Statement of Wages to the CNESST.

For more information visit the CNESST website at https://www.cnesst.gouv.qc.ca/en .

No. It remains the employer’s responsibility to balance and submit an annual Statement of Wages to the CNESST.

Employers must complete and return the annual Statement of Wages before March 15, 2022. If there is a credit or a balance owing an assessment variation may be issued and interest becomes payable.

For more information visit the CNESST website at http://www.csst.qc.ca/en/.

To calculate your Worldwide Wage amount to determine your QHSF rate, add the total salaries and wages paid in the year and the total salaries and wages paid by any associated employer (even if the associated employers carry out their activities outside of Quebec).

As a reminder, in 2021, the upper total payroll threshold for the QC HSF (beyond which the rate is 4.26%) was $6.0M.

The following rates apply to the Quebec Health Services Fund for 2021:

• If your total Worldwide Wages for 2021 are equal to or less than $1 million, your rate will be 1.65%.

• If your total Worldwide Wages for 2021 are greater than $1 million but less than $6 million, your rate is based on the following formula:

  W (%) = 1.175+ (0.4745% x S), where

  W represents the rate and S the quotient obtained by dividing your total Worldwide Wages for 2021 by $1,000,000.

  The rate calculation must be rounded to the second decimal. If the third decimal is equal to or greater than 5, the second decimal must be rounded up to the nearest second decimal.

• If your total Worldwide Wages for 2021 are over $6.5 million, your rate will be 4.26%.

If an employer is eligible for a reduced rate because they are in the primary or manufacturing sectors, the contribution rate is determined as follows:

• If total Worldwide Wages for 2021 are equal to or less than $1 million, the rate is 1.25%.

• If total Worldwide Wages for 2021 are greater than $1 million but less than $6.5 million, the rate is based on the following formula:

  W (%) = 0.7027 + (0.5473% x S), where

  W represents the rate and S the quotient obtained by dividing the total payroll for 2021by $1,000,000.

• If your total Worldwide Wages for 2021 are over $6.5 million, your rate is 4.26%.

Note: Your actual contribution rate is determined by using your TOTAL Worldwide Wages amount for 2021. The Health Services Fund contributions reconciliation at year-end may indicate that remuneration, subject to QHSF, is more than was originally estimated for the purpose of establishing the correct contribution rate. Employers are then expected to modify their QHSF rate, and make any required adjustments, before the last remittance of the year. Employers who have under-remitted should not delay addressing this until after they file the Summary of Source Deductions and Employer Contributions – RLZ-1.S-V since interest will be added to the amount payable and a penalty may be imposed. For further details, see the back of the RL-1 Summary.

As of the 2021 tax year, the Quebec Health Services Fund reduction no longer exists for employers who create positions for, or hire, new employees in certain specialized fields. Employers who were eligible for this reduction no longer need to submit form LE-34.1.12-V to Revenu Quebec.

The upper total payroll threshold for QHSF is expected to increase from $6.5 million to $7.0 million in 2022.

No. Even though Ceridian files your RL-1 information electronically, the government supplied RL-1 Summary (RLZ-1.S-V) must be completed by you and sent to the address shown on the form. The Quebec provincial government does not supply Ceridian with RL-1 Summaries.

Your failure to file the RL-1 Summary may result in penalties.

For the purpose of completing the RL-1 Summary, Ceridian’s Revenu Quebec transmitter number (tax filing number) is NP000006. This number is for Ceridian customers filing purposes only and should NOT be used or distributed to anyone other than Revenu Quebec. The following video is provided as information:

• How to complete the Summary based on information Ceridian has available (6:15)

  

• Releve 1 Summary – Fillable form

• Guide to filling in the Releve 1 summary

Deadline for submitting

The RL-1 Summary – Summary of Source Deductions and the Employer Contributions must be submitted for a taxation year by the last day of February the following year.

Purpose of the RL-1 Summary

To report amounts paid to Revenue Quebec.

Why does Ceridian not file the RL – Summary on your behalf?

There are amounts required on the summary that are not created by Ceridian payroll processing such as the contribution related to Labour Standards and the contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

How to complete the RL-1 Summary

Note: When completing the summary, click on blue hyperlinks on the RL-1 summary form for more information.

1. Refer to your Year End reports – Locate report called Summary of Source Deductions and Employer Contributions. This report can be used to fill in some of the information on the RL-1 Summary.

   

2. Refer to your Standard Reports Package - Locate the Government Remittance Summary.

   This report displays remittances that Ceridian has made on your behalf. It is cumulative and shows all remittances that have been made for the current year. The last remittance for the year is made in January, thus the full report for the year will not be available until after your final remittance in January has processed (this will differ depending on your remittance frequency). By pay period 2 or 3 of the new year, you will see the full report.

   This report will be used to complete Section 1 of the RL-1 Summary as well as Section 2, Line 26 and Line 38.

   

   The mandatory fields that must be completed before you can proceed to enter your amounts include:

   • Name of employer

   • Mailing Address

   • Postal Code

   • Identification Number:

   • File: RS

   • Transmitter Number: NP000006

3. Statement of Duties (by Month) - Enter the Total remittances by remittance period.

   The information can be found in the Standard Reports Package /Government Remittance Summary. Include the amounts for Québec income tax, QPP contributions, QPIP premiums and contributions to the health services fund that you reported each remittance period of the year covered.

   Note: Do not include the periodic CSST payments (relating to occupational health and safety).

4. Line 1 – 11: Enter applicable amounts of QPP, QPIP, and Quebec Tax – as provided on the Summary of Source deductions located in your Year End report (displayed above)

   Note: If you have RL-25 slips, the amount on line 10 needs to include these.

   Once you have entered these values, the totals in lines 3, 9, 12 and 25 will automatically populate.

5. Line 26 – Enter amount paid or payable in the year. The Government Remittance summary has the amounts remitted by Ceridian.

6. Line 27 - Auto populates with the difference of line 25 and line 26.

7. Line 28 - Total Worldwide Wages (for all associated payrolls). This is used for the purpose of determining the contribution rate that applies in your situation.

   Note: Amount entered on Line 28 automatically generates the rate in Line 36.

8. Line 29 -NAICS code - enter if applicable. For more information click on the hyperlink displayed on the RL 1 Summary form.

9. Line 30 - Total Salary and Wages subject to QHSF for the specific company you are completing the RL 1 Summary for.

   Note: Line 30 will auto populate amounts in Line 34 and 37.

10. Line 36 - Auto populates based on the amount in line 28. This rate can be verified by referring to your Standard Reports Package. The Executive Summary Page displays the QHSF rate.

11. Line 38 - Contribution to the health services fund paid or payable in the year. The amount remitted by Ceridian shows on the Government Remittance Summary.

12. Line 40 - Labour Standards. For remuneration subject to the contribution refer to your Year End Summary for the amount in line 40.

13. Line 50 – WSDRF. Total payroll, if over $2,000,000.

14. Line 52 - Eligible training expenditures. For more information on this please refer to the RL-1 Summary Guide .

15. Line 72 - If you have a balance due on line 72, the RL-1 summary remittance slip will auto populate. For payment options, please refer to the RL-1 Summary Guide.

Since tax forms are filed electronically, CRA has the data and does not require a Summary. The T4 Recap report in your year-end package contains all of the information required on the Summary. For this reason, Ceridian does not print actual summaries. Another reason is that, in the past, customers have inadvertently sent the copy of the Summary provided by Ceridian, resulting in calls from CRA looking for their tax forms which had already been sent by Ceridian. If you require an actual Summary, CRA’s fillable T4 and T4A Summaries can be completed at https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns.html. CRA no longer sends paper summaries to employers via the mail.

No. You are required to submit a report to the Workers’ Compensation Board (WCB) for each province/territory in which you have employees. Your provincial WCB should communicate to you the rates at which to calculate your premiums owing. The information for completing these reports may be found in the WCB Assessable Earnings Summary within your year-end reports package.

In your Year-End Balancing Report on the T4/T4A Employee Totals page.

Tax Return Exemption Report

The report shows we are missing or have an invalid pension registration number. Verify and correct any errors shown on the report. This report will still produce even if there are no errors or warnings

General Client Information Report

This report is used to verify information on file at Ceridian:

• Company name and address - prints on T4’s (should be legal address not P.O. Box)
• Business numbers - Verify the EI type that is attached to each BN – same as PD7A
• Account setups - Powerpay customers do not have an option to receive tax forms on CD, they receive a pdf file

Ontario EHT Report

Note: If your business opened part way through this year, your exemption amount is prorated. For more information go to: http://www.fin.gov.on.ca/en/guides/eht/

BC EHT Report

If you have employees in British Columbia, you are responsible for completing and filing your BC EHT annual return by March 31, 2022 and for making all tax payments. Ceridian does not remit BC EHT on behalf of employers.

General Tax Information and Earnings and Deduction/Benefit Reference Tables

This report should be reviewed to validate accuracy.

Terminated / On Leave Employees Report

This report lists On Leave and Terminated employees included on the year-end reports.

T4/T4A Employee Totals

This report is a snapshot of what will populate on employee’s T4. It is sorted by Business Number. It displays an ‘S’ for employees with Self Service and an ‘E’ for employees with ePost between province and status.

It shows amounts in individual boxes and the total gross pay.

It shows if employees are subject to Tax, CPP/QPP, QPIP, or EI.

T4/T4A Recap Reports

This report totals the amounts showing on employee’s tax forms for a specific business number.

• WCB Assessable Earnings Report

Releve 1 and 2 Employee Totals

It shows amounts in individual boxes and the total gross pay.

It shows if employees are subject to Tax, CPP/QPP, QPIP, or EI.

Releve 1, Releve 2 Recap Report

Use this report to fill out RL-1 Summary. Government supplied RL-1 Summary MUST be sent to Revenue Quebec even if Ceridian has sent your RL-1 information electronically.

Summary of Source Deductions and Employer Contributions (QC only)

This information provides you with figures required when you complete the Releve 1 Summary.

This report produces ONLY with Final YE reports package.

Annual Quebec CNT Levy Report

As a rule, the contribution for the year must be received by the last day of February of the following year. For more information about the contribution and the employers and remuneration not subject to the contribution, see Chapter 7 of the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).

The Ontario EHT, BC EHT, WCB Assessable Earnings Reports, Summary of Source Deductions and Employer Contributions (QC Only) and the Annual Quebec CNT Levy Report only produce with the tax forms runs.

The following information is required for each employee, including those in a terminated status:

• Current address, including province/territory and postal code, see Canada Post province and territory symbols.
• Social Insurance Number (S.I.N.)

Note: An invalid or missing Social Insurance Number may result in a penalty imposed by CRA.

Changes to these items can be made within Powerpay until the last payroll dated in 2021 is submitted for processing. Instructions for making changes to year-to-date values can be found on the Prior to the First Pay of the New Year page. From the Year End menu, select Year-End Adjustment Process > Prior to the First Pay of the New Year. Other employee changes can be keyed on the Employee Profile page. From the Payroll menu, select Hire/Profile > Employee Profile.Profile tab. From the People menu, select People List > Profile tab.

After such time, if changes are required, proceed to the After the First Pay of the New Year page. From the Year End menu, select Year-End Adjustment Process > After the First Pay of the New Year. for instructions.

• Business Numbers (BNs) - Confirm these numbers are correct by comparing them to your CRA PD7A form (Statement of Account). PD7As are available online through CRA’s My Business Account.

  Note: If your BN(s) are missing or invalid, tax forms are not produced.

• Province of Quebec Remittance Account Number - Confirm this number is correct by comparing it to your Revenu Quebec form TPZ-1015.R. 14.#-V.
• EI reduced rates, with associated BNs, for 2021
• Remittance Frequency Changes
• Manitoba Remittance Number for Health and Post Secondary Education Tax
• Ontario Employer Health Tax Number
• Newfoundland and Labrador Health and Post-Secondary Education Tax Number
• Northwest Territories/Nunavut Payroll Tax Number
• Nova Scotia WCB account number and rate
• Deferred Profit Sharing Plan Number(s)
• Registered Pension Plan Number(s) - must be 7 numeric digits. Confirm the accuracy of these numbers by comparing them to your policy plans.
• Total Worldwide Wages from 2021 for QHSF

Refer to CRA’s Pension Adjustment Guide (Publication No. T4084) for a detailed explanation of the PA calculation for each different type of plan (i.e., money purchase, deferred profit sharing, defined benefit). The maximum reportable pension adjustments for 2021 are:

• $29,210 for Money Purchase plans
• $14,605 for Deferred Profit Sharing plans
• $28,610 for Defined Benefit plan [($3,245.56 x 9) - $600]

Note: If you have pension adjustments to report and an actuary is providing the details for you, ensure they are aware that you must have the information prior to processing your tax forms.

The report shows we are missing or have an invalid pension registration number. Verify and correct any errors shown on the report. This report will still produce even if there are no errors or warnings

This report is used to verify information on file at Ceridian:

• Company name and address - prints on T4’s (should be legal address not P.O. Box)
• Business numbers - Verify the EI type that is attached to each BN – same as PD7A
• Account setups - Powerpay customers do not have an option to receive tax forms on CD, they receive a pdf file

This report should be reviewed to validate accuracy.

Matrix Report includes two sections for each Earnings/Deductions-Benefits

1. Fed/Prov taxes and Provincial Health Care Levy
2. Quebec Only Calculation and Tax Forms

This report shows the allocation of earnings, deductions and taxable benefits to correct tax forms and boxes of forms

Verify the following:

• Each code has correct tax, EI, CPP, QPP, QPIP implications
• Each code is being directed to the correct tax form box
• Pension Number is correct as 7 numeric digits

Instructions are provided on the report information.

Matrix Report includes two sections for each Earnings/Deductions-Benefits

3. Fed/Prov taxes and Provincial Health Care Levy
4. Quebec Only Calculation and Tax Forms

This report shows the allocation of earnings, deductions and taxable benefits to correct tax forms and boxes of forms

Verify the following:

• Each code has correct tax, EI, CPP, QPP, QPIP implications
• Each code is being directed to the correct tax form box
• Pension Number is correct as 7 numeric digits

Instructions are provided on the report information.

This report lists On Leave and Terminated employees included on the year-end reports.

This report is a snapshot of what will populate on employee’s T4. It is sorted by Business Number. It displays an ‘S’ for employees with Self Service and an ‘E’ for employees with ePost between province and status.

It shows amounts in individual boxes and the total gross pay.

It shows if employees are subject to Tax, CPP/QPP, QPIP, or EI.

This report totals the amounts showing on employee’s tax forms for a specific business number.

It shows amounts in individual boxes and the total gross pay.

It shows if employees are subject to Tax, CPP/QPP, QPIP, or EI.

Use this report to fill out RL-1 Summary. Government supplied RL-1 Summary MUST be sent to Revenue Quebec even if Ceridian has sent your RL-1 information electronically.

* This report is only provided with the preliminary balancing report.

This report is produced to assist you in determining those employees who may have been under deducted for CPP/QPP over the course of the year.

With this information, you can make any necessary adjustments to those employees ensuring the T4 and RL-1 forms that are issued will be correct, eliminating the CRA/Revenu Quebec discrepancy reports.

How can this happen?

• Birth dates - If an employee turned 18 or 70* in the year, a CPP/QPP deficiency will display on your reports. If the birth date is correct and the exemption status was updated at the correct time, an adjusted is not required.
• The Applicable Period of Time on the timesheet was incorrectly selected.
• Bonus Run
  • CPP/QPP was not deducted or was incorrectly calculated
  • No time taken - Bonus Tax Method was not selected for Applicable Period of Time on the timesheet.
• Vacation Cheques
  • Vacation was recorded as time taken (TT) when it should have been no time taken (NTT).
  • Vacation pay was paid in advance and the time off was less than a regular pay period. When the employee is paid for the remainder of the same pay period's earnings, the exemption was applied again causing the individual’s recorded weeks in the year to exceed 52.
• Manual payment entries during the year - CPP YTD maximum was not met:
  • CPP/QPP exemption applied in error
  • CPP/QPP calculated amount was incorrect
• Second payments - issued on the same pay period as regular cheque - pay period exemption applied twice.
• Year-end adjustments to gross pay or taxable benefits did not have a corresponding adjustment for CPP/QPP.
• CPP/QPP was refunded due to exempt status not being put in place on time. Pensionable earnings were not adjusted.
• Employee made exempt or subject to CPP in error (timing issues associated with the completion of a CPT30 election)
• Incorrect code set up (Earnings or Taxable Benefits)

* Quebec employees receiving pensionable earnings are subject to QPP contributions even if they are over 70.

Note: Employees who are exempt from CPP will appear on the deficiency report. No action is required.

How can this happen?

• Employee may have been paid additional earnings and EI was not deducted
• Manual payments may not have had EI calculated correctly
• Employee was exempt from EI
• Year end adjustments did not have a corresponding adjustment for EI

* Only produces with Preliminary Balancing Report.

• generated with your first payment date in November
• review to identify corrections or adjustments to be completed before Year End

• to access the report, go to the Payroll Reports page. From the Reports menu, select Payroll Reports.

  

• included with:
  • the last payroll run of the year
  • any extra runs processed after the final regular pay of the year, and dated in 2021
  • each Year End adjustment run

• to access the report from the final pay of the year or an extra run, go to the Payroll Reports page. From the Reports menu, select Payroll Reports.

  

• to access the report from a Year-end run, go to the Year-End Reports page. From the Reports menu, select Year-End Reports.

  

• generated when tax forms are requested

• to access the report, go to the Year-End Reports page. From the Reports menu, select Year-End Reports.

  

Reasons for CPP/QPP deficiencies:

• Birth dates - If an employee turned 18 or 70* in the year, a CPP/QPP deficiency will display on your reports. If the birth date is correct and the exemption status was updated at the correct time, an adjusted is not required.
• The Applicable Period of Time on the timesheet was incorrectly selected.
• Bonus Run
  • CPP/QPP was not deducted or was incorrectly calculated
  • No time taken - Bonus Tax Method was not selected for Applicable Period of Time on the timesheet.
• Vacation Cheques
  • Vacation was recorded as time taken (TT) when it should have been no time taken (NTT).
  • Vacation pay was paid in advance and the time off was less than a regular pay period. When the employee is paid for the remainder of the same pay period's earnings, the exemption was applied again causing the individual’s recorded weeks in the year to exceed 52.
• Manual payment entries during the year - CPP YTD maximum was not met:
  • CPP/QPP exemption applied in error
  • CPP/QPP calculated amount was incorrect
• Second payments - issued on the same pay period as regular cheque - pay period exemption applied twice.
• Year-end adjustments to gross pay or taxable benefits did not have a corresponding adjustment for CPP/QPP.
• CPP/QPP was refunded due to exempt status not being put in place on time. Pensionable earnings were not adjusted.
• Employee made exempt or subject to CPP in error (timing issues associated with the completion of a CPT30 election)
• Incorrect code set up (Earnings or Taxable Benefits)

* Quebec employees receiving pensionable earnings are subject to QPP contributions even if they are over 70.

Note: Employees who are exempt from CPP will appear on the deficiency report. No action is required.

Reasons for EI deficiencies:

• Owners (may look like they are deficient)
• Year-end adjustments to gross pay or taxable benefits did not have a corresponding adjustment for EI.
• Incorrect code set up (Earnings or Taxable Benefits)
• Employee is Exempt (will appear on the balancing report as X, N, or B)
• Any payments made that had EI overridden to zero or calculated incorrectly.

Note: Valid employees who are exempt from EI will appear on the deficiency report. No action is required.

Reasons for QPIP deficiencies:

• Year-end adjustment to gross pay or taxable benefits did not have coinciding adjustments for QPIP.
• Incorrect code set up (Earnings or Taxable Benefits)
• Any payments made that had QPIP overridden to zero or calculated incorrectly.

Note: Valid employees who are exempt from QPIP will appear on the deficiency report. No action is required.

• generated with your first payment date in November
• review to identify corrections or adjustments to be completed before Year End

• to access the report, go to the Payroll Reports page. From the Reports menu, select Payroll Reports.

  

• included with:
  • the last payroll run of the year
  • any extra runs processed after the final regular pay of the year, and dated in 2021
  • each Year End adjustment run

• to access the report from the final pay of the year or an extra run, go to the Payroll Reports page. From the Reports menu, select Payroll Reports.

  

• to access the report from a Year-end run, go to the Year-End Reports page. From the Reports menu, select Year-End Reports.

  

• generated when tax forms are requested

• to access the report, go to the Year-End Reports page. From the Reports menu, select Year-End Reports.