Articles

A Grade “A” Summer Student Process

by Kimberley Fiume | on May 01, 2011 | No Comments

The May/June period usually marks the arrival of summer students. Consequently, you should now be making preparations to smooth their arrival. The number of activities you can begin and in some cases complete prior to their arrival is surprising.

continue reading »

Business Continuity Planning

by Ian J. Mise | on Apr 02, 2011 | No Comments

Broaden your company’s disaster recovery plan for optimum success
You only have to watch television, listen to the radio or read the newspaper to realize that virus attacks on individual computers and computer networks are becoming commonplace. And that catastrophic disruption to business, such as the blackouts that hit the U.S. and Canada in August 2003 and the terrorist attacks of 9/11, are a continuing threat. Disasters can result in large monetary losses, legal issues, loss of customer confidence and, in some extreme cases, a company’s failure. Simply put, in today’s environment, the effect of a long-term operational outage may be fatal to a business.

continue reading »

Tax Withholdings From a Payroll Perspective – Getting It Right

by Kimberley Fiume | on Feb 01, 2011 | No Comments

Compliant payroll practices require employers to withhold income taxes following very specific criteria. In addition to making the correct income tax withholdings, both the Canada Revenue Agency (CRA) and the Ministére du Revenu du Québec (MRQ) have established the following responsibilities for employers:

continue reading »

Relocations/Changes to Conditions of Employment – Part II

by Kimberley Fiume | on Feb 01, 2010 | No Comments

Business decisions may cause a company to relocate from one city to another, or even from one province or territory to another. How these relocations will affect employees is a question that unfortunately isn’t necessarily a major consideration in the original decision. In fact, in many cases this issue is relegated to the Human Resources department.

continue reading »

Relocations/Changes to Conditions of Employment – Part I

by Kimberley Fiume | on Jan 01, 2010 | No Comments

Business decisions may cause a company to relocate from one city to another, or even from one province or territory to another. How these relocations will affect employees is a question that unfortunately isn’t necessarily a major consideration in the original decision. In fact, in many cases this issue is relegated to the Human Resources department.

continue reading »

Retiring Allowances – Boring – Never!

by Kimberley Fiume | on Jan 01, 2009 | No Comments

Is there anyone in the payroll environment who can honestly say they get bored with retiring allowances? Personally, I find it one of the more challenging topics. Payroll professionals involved in the termination process need to fully understand the legislative requirements specific to retiring allowances to ensure reporting and withholding compliance. A resource that no payroll professional should be without when dealing with this matter is a copy of the Canada Revenue Agency’s (CRA) Interpretation Bulletin (IT) – IT337R4 Retiring Allowances.

continue reading »