Checklist of year-end activities

When you receive your preliminary year-end reports package, follow the instructions for each report to ensure that the information it contains is correct as of the pay period ending date shown in the upper right-hand corner of each report.

If you require new earning or deduction codes or adjustments to a current code, contact your Service Delivery Team prior to your final payroll run of the year. Charges may apply.

For each of the following items, verify that they are correct by checking the relevant reports, see Year-End reports.

For each employee (including those on terminated status), verify:

• Name and address
• Social Insurance Number
• CPP/QPP, EI and QPIP (Quebec Parental Insurance Plan) deficiencies
• Province(s) of employment for 2021.

Note: Any employee in a terminated status on your last pay of the year will be removed from your payroll.

If your payroll includes employees in any of the following provinces, verify:

• Manitoba Health and Post Secondary Education Tax Number
• 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
• CNESST employer number and rate, Revenu Quebec Identification No.

If applicable verify:

• Deferred Profit Sharing Plan Number(s)
• Registered Pension Plan Number(s)

If you need to make year-end adjustments, a Year-End Adjustment Spreadsheet is available at www.ceridian.com/ca > Support > Employer. This spreadsheet can be downloaded, populated and e-mailed to [email protected].

Verify the remittance amounts made by Ceridian, on your behalf, during the year by comparing them with the reports from the appropriate government agency (For example: PD7A for Federal and TPZ-1015.R. 14.#-V for Quebec).

Notify Ceridian, in writing, of any changes to your company’s EI/QPIP rates, Receiver General remittance frequency, and/or WCB assessment rate effective for 2022 if applicable.

Advise Ceridian of any changes to your CNESST (CSST) assessment rate effective for 2022 if applicable (Quebec employers only).

Ensure that any exemption amounts for commissioned employees are re-entered on the first pay of the new year if these employees have completed a TD1X form.

All commissioned employees should complete a TD1X form for 2022 prior to the first pay of the new year.

On the first pay of the year you should not use the following Employee Status Change option:

Terminated; Do not produce; Do not process.

If this scenario is required, please wait until the second pay of the year to enter. You can manually override the employee’s pay under Payroll > Regular Payments.

If you submitted adjustments to be processed for your tax forms after your last pay of 2021, you are responsible for remitting any statutory deductions created by the adjustments to the appropriate agencies by the specified deadline imposed by those agencies.

Starting with the 2019 tax year, CRA and RQ began permitting eligible employers to make an additional adjustment remittance in January. Conditions apply (CRA “Payment on Filing”/RQ “Administrative Policy”).

After verifying that your tax forms are correct distribute them to your employees.

Note: Failure to distribute tax forms to employees before this deadline can result in penalties (fines) being levied by CRA/Revenu Quebec.

If you have employees working in provinces other than Quebec or Nova Scotia, you are responsible for remitting your WCB premiums (if applicable) for 2021. Your provincial WCB should communicate to you the rates at which to calculate your premiums owing and your annual return filing obligations.

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.