Canadian Payroll Reporter

News Published 12 times a year by Thomson Reuters Canada Ltd. Subscription rate: $179 per year Customer Service Tel: (416) 609-3800 (Toronto) (800) 387-5164 (outside Toronto) Fax: (416) 298-5106 E-mail: carswell.customerrelations @thomsonreuters.com Website: www.carswell.com One Corporate Plaz 2075 Kennedy Road Toronto, Ontario, Canada M1T 3V4 Director, Carswell Media Karen Lorimer Publisher John Hobel Associate Publisher/Managing Editor Todd Humber Editor Sheila Brawn sbrawn@rogers.com Lead Editor Sarah Dobson Assistant Editor Mallory Hendry (on leave) Assistant Editor Anastasiya Jogal Marketing Manager Mohammad Ali mm.ali@thomsonreuters.com (416) 609-5866 Circulation Co-ordinator Keith Fulford keith.fulford@thomsonreuters.com (416) 649-9585 Payroll Reporter Can R adian a www.payroll-reporter.com ©2015 Thomson Reuters Canada Ltd ISBN/ISSN: 978-0-7798-2810-4 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, photocopying, recording or otherwise without the written permission of the publisher (Carswell, a Thomson Reuters business). Return Mail Registration # 1522825 | Return Postage Guaranteed Paid News Revenue Toronto Canadian Payroll Reporter is part of the Canadian HR Reporter group of publications: • Canadian HR Reporter — www.hrreporter.com • Canadian Occupational Safety magazine — www.cos-mag.com • Canadian Payroll Reporter — www.payroll-reporter.com • Canadian Employment Law Today — www.employmentlawtoday.com • Canadian Labour Reporter — www.labour-reporter.com See carswell.com for information June 2015 | CPR Sask. looks at seizure of employment income the government proposed in this year's budget. The Commission de la santé et de la sécurité du travail (CSST), the Commission des normes du travail (CNT) and the Commission de l'équité salariale would be replaced by a new workplace rights, health and safety commission (Com- mission des droits, de la santé et de la sécurité du travail). The Commission des relations du travail and the Commission des lésions professionnelles would be replaced by an Administra- tive Labour Tribunal (Tribunal administratif du travail). Saskatchewan: The province has not yet enacted its Pooled Registered Pension Plans (Sas- katchewan) Act. The legislature passed the act two years ago. Shannon McMillan, director of communications with the Fi- nancial and Consumer Affairs Authority of Saskatchewan, says she expects the government to enact the legislation soon. "Before the act can be pro- claimed in force, regulations must be passed. Another impor- tant part of the regulatory frame- work for PRPPs is a multilateral agreement among jurisdictions that will have PRPP legislation in place," McMillan says. "Financial and Consumer Affairs Authority officials are currently working to complete the regulations. They are also working with other ju- risdictions to complete the mul- tilateral agreement." Another legislative amend- ment that would affect payroll if is a proposal to extend the pe- riod in which a notice of seizure of employment income applies from 12 months to 24 months. The proposal is in Bill 162, An Act to amend The Enforcement of Money Judgments Act. The government tabled the bill last fall. It has passed third reading, but still needs to be proclaimed before coming into force. Currently, if an employee's wages are to be garnished, the applicable sheriff 's office in the province will send the work- er's employer a notice of wage seizure. This will set out the amount to be garnished and the date it will begin to apply. Un- less a notice has an earlier ex- piry date, it will only apply for 12 months, although it could be re- newed for a further 12 months. The amendment would allow the garnishment notice to last up to 24 months before renewal. The amendments would not affect the exemption rules that apply for employment income. The Enforcement of Money Judgments Act exempts, per pay period, 70 per cent of an employ- ee's remuneration or $1,500 per month plus $300 for each depen- dant, whichever is more. The amendments would also not affect the period in which garnishment notices under The Enforcement of Maintenance Orders Act, 1997 remain in ef- fect. They would continue to ap- ply until the province's Mainte- nance Enforcement Office sends the employer a notice withdraw- ing the garnishment. from PENSIONS on page 8 False and true. SINs begin- ning with 9 do have expiry dates but the period in which they are valid corresponds to the period the cardholder is authorized to work in Canada. Service Canada issues SINs beginning with 9 to foreign workers who have been given authorization to work here, but not to Canadian citi- zens and permanent residents. If an individual's SIN has ex- pired, the employer must ask him to contact Citizenship and Immigration Canada to obtain a valid work permit before the employer is allowed to hire him. Once the individual has the new document, the employer must ask him to contact Service Can- ada to obtain an updated expiry date for the SIN. There is a mathematical for- mula employers can use to de- termine if an employee's SIN is valid. True or False? True. To determine if a SIN is valid, follow these steps: 1.Remove the last digit of the number. 2. Multiply every second digit by 2. 3.Add all of the digits together, considering a two-digit number as two separate numbers. 4. Round the total up to the next highest tenth. 5. Subtract the total of all the digits from the rounded-up number. 6. The resulting number should be the same as the last digit of the SIN. Example: 193 456 787 1. Remove the last digit: 7 2. Multiply every second digit by 2: 9x2=18 4x2 =8 6x2=12 8x2=16 3. Add all of the digits together, considering a two-digit number as two separate numbers: 1 + (1 + 8) + 3 + (8) + 5 + (1 + 2) + 7 + (1 + 6) = 43 4. Round the total up to the next highest tenth: 43 rounds up to 50 5.Subtract the total of all the dig- its from the rounded-up num- ber: 50 – 43 = 7 6. The resulting number should be the same as the last digit of the SIN: 7 The SIN 193 456 787 is valid. If the number is not valid and you think the employee is ille- gally using the SIN, call Service Canada to report it. Service Can- ada says it is an offence under the Income Tax Act for an employer to knowingly employ someone using a fraudulent SIN. If you got all or most of the questions correct, congratula- tions! You know your SIN re- sponsibilities. Readers wishing to know more about the SIN, may refer to Service Canada's Social Insurance Number Code of Practice (www.servicecanada. gc.ca/eng/about/reports/sin/ cop/toc.shtml). from TRUE OR FALSE on page 3 Verify validity of SIN

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