What's new for 2022

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