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	<title>First Reference Talks » Payroll</title>
	
	<link>http://blog.firstreference.com</link>
	<description>Business, Payroll, Employment Law &amp; You!</description>
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		<title>A new look and a new blog!</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/UxcUkn528XU/</link>
		<comments>http://blog.firstreference.com/2012/05/22/a-new-look-and-a-new-blog/#comments</comments>
		<pubDate>Tue, 22 May 2012 17:00:27 +0000</pubDate>
		<dc:creator>Adam Gorley</dc:creator>
				<category><![CDATA[Accessibility Standards]]></category>
		<category><![CDATA[Announcements]]></category>
		<category><![CDATA[Human Resources]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[employment law]]></category>
		<category><![CDATA[governance]]></category>
		<category><![CDATA[Internal Controls]]></category>
		<category><![CDATA[not-for-profit]]></category>
		<category><![CDATA[updates]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=13670</guid>
		
			<content:encoded><![CDATA[In our continued efforts to provide our readers with valuable and easy-to-use information on the topics that matter, First Reference introduces Inside Internal Controls, a new blog on all things...<br/>
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		<item>
		<title>Plastic SIN card to be phased out</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/ph1Pd8BvCyU/</link>
		<comments>http://blog.firstreference.com/2012/05/22/plastic-sin-card-to-be-phased-out/#comments</comments>
		<pubDate>Tue, 22 May 2012 13:00:00 +0000</pubDate>
		<dc:creator>Yosie Saint-Cyr</dc:creator>
				<category><![CDATA[Corporate Immigration]]></category>
		<category><![CDATA[Human Resources]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[Privacy and Security]]></category>
		<category><![CDATA[Recruiting and Hiring]]></category>
		<category><![CDATA[Source Deductions and Reporting]]></category>
		<category><![CDATA[employment law]]></category>
		<category><![CDATA[HRSDC]]></category>
		<category><![CDATA[identity theft]]></category>
		<category><![CDATA[Service Canada]]></category>
		<category><![CDATA[SIN]]></category>
		<category><![CDATA[SIN card]]></category>
		<category><![CDATA[Social Insurance Number]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=12841</guid>
		
			<content:encoded><![CDATA[In an attempt to save money, protect privacy and prevent identy theft, the Globe and Mail reports, the federal government has introduced plans within budget Bill C-38, to cut the social insurance...<br/>
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		<item>
		<title>Pay equity: Gender wage gap program</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/YIuCJcWwcuU/</link>
		<comments>http://blog.firstreference.com/2012/05/16/pay-equity-gender-wage-gap-program/#comments</comments>
		<pubDate>Wed, 16 May 2012 13:00:00 +0000</pubDate>
		<dc:creator>Yosie Saint-Cyr</dc:creator>
				<category><![CDATA[Compensation]]></category>
		<category><![CDATA[Employee Relations]]></category>
		<category><![CDATA[Human Resources]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[affirmative action to redress gender discrimination]]></category>
		<category><![CDATA[compensation practices]]></category>
		<category><![CDATA[differences in wages between men and women]]></category>
		<category><![CDATA[employment law]]></category>
		<category><![CDATA[equal pay]]></category>
		<category><![CDATA[equal pay for work of equal value]]></category>
		<category><![CDATA[female-dominated occupations]]></category>
		<category><![CDATA[gender-neutral comparison]]></category>
		<category><![CDATA[Job evaluation]]></category>
		<category><![CDATA[Job to job comparison]]></category>
		<category><![CDATA[male-dominated occupations]]></category>
		<category><![CDATA[pay adjustments]]></category>
		<category><![CDATA[pay equity]]></category>
		<category><![CDATA[pay equity plan]]></category>
		<category><![CDATA[proportional value]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=12851</guid>
		
			<content:encoded><![CDATA[Last year, the Ontario Pay Equity Commission launched what it calls the Gender Wage Gap Program to measure the extent of gender wage gaps in the public and private sector workplaces in Ontario. The...<br/>
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		<item>
		<title>Slaw: Employee terminated for theft still entitled to bonus</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/Hya9mBNyXCA/</link>
		<comments>http://blog.firstreference.com/2012/05/10/slaw-employee-terminated-for-theft-still-entitled-to-bonus/#comments</comments>
		<pubDate>Thu, 10 May 2012 15:00:18 +0000</pubDate>
		<dc:creator>Yosie Saint-Cyr</dc:creator>
				<category><![CDATA[Compensation]]></category>
		<category><![CDATA[Employee Relations]]></category>
		<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[Human Resources]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[breach of fiduciary duty]]></category>
		<category><![CDATA[employee theft]]></category>
		<category><![CDATA[employment contract]]></category>
		<category><![CDATA[employment law]]></category>
		<category><![CDATA[fiduciary duties]]></category>
		<category><![CDATA[Managing Difficult Terminations]]></category>
		<category><![CDATA[Ontario Court of Appeal]]></category>
		<category><![CDATA[terminations]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=13160</guid>
		
			<content:encoded><![CDATA[The Ontario Court of Appeal recently confirmed that when an employee was terminated for stealing from his employer, he was still entitled to his annual bonus because it was clearly an integral part...<br/>
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		<item>
		<title>CIBC investment advisors unpaid overtime class action not appropriate for certification</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/pow2WodjxqE/</link>
		<comments>http://blog.firstreference.com/2012/05/08/new-cibc-overtime-class-action-not-appropriate-for-certification/#comments</comments>
		<pubDate>Tue, 08 May 2012 13:00:00 +0000</pubDate>
		<dc:creator>Christina Catenacci</dc:creator>
				<category><![CDATA[Compensation]]></category>
		<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[Human Resources]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[banking]]></category>
		<category><![CDATA[Canada labour Code]]></category>
		<category><![CDATA[Canadian Imperial Bank of Commerce]]></category>
		<category><![CDATA[certification as a class action]]></category>
		<category><![CDATA[CIBC]]></category>
		<category><![CDATA[CIBC investment advisors]]></category>
		<category><![CDATA[CIBC World Markets Inc]]></category>
		<category><![CDATA[class action]]></category>
		<category><![CDATA[commonality between class members]]></category>
		<category><![CDATA[employment law]]></category>
		<category><![CDATA[employment standards act]]></category>
		<category><![CDATA[ineligible for overtime pay]]></category>
		<category><![CDATA[Job classifications]]></category>
		<category><![CDATA[no common issue]]></category>
		<category><![CDATA[no identifiable class]]></category>
		<category><![CDATA[overtime]]></category>
		<category><![CDATA[overtime exemption]]></category>
		<category><![CDATA[Regulation 285/01]]></category>
		<category><![CDATA[unpaid overtime]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=12844</guid>
		
			<content:encoded><![CDATA[Another group of CIBC employees wanted to certify a proposed class action involving unpaid overtime, where the employees alleged that CIBC classified them wrongly as ineligible for overtime pay. The...<br/>
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		<title>Rules to reinstate BC sales tax regime proposed</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/xTS1bczcCCQ/</link>
		<comments>http://blog.firstreference.com/2012/05/02/rules-to-reinstate-bc-sales-tax-regime-proposed/#comments</comments>
		<pubDate>Wed, 02 May 2012 14:00:00 +0000</pubDate>
		<dc:creator>Adam Gorley</dc:creator>
				<category><![CDATA[Benefits]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[BC]]></category>
		<category><![CDATA[British Columbia]]></category>
		<category><![CDATA[Canada Revenue Agency]]></category>
		<category><![CDATA[CRA]]></category>
		<category><![CDATA[Department of Finance]]></category>
		<category><![CDATA[Goods and Services Tax]]></category>
		<category><![CDATA[GST]]></category>
		<category><![CDATA[harmonized sales tax]]></category>
		<category><![CDATA[HST]]></category>
		<category><![CDATA[HST elimination]]></category>
		<category><![CDATA[provincial sales tax]]></category>
		<category><![CDATA[PST]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=13040</guid>
		
			<content:encoded><![CDATA[In case you missed it, in February, the federal Department of Finance announced its "Transitional rules relating to the elimination of the harmonized sales tax in British Columbia." BC is aiming to...<br/>
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		<item>
		<title>What’s wrong with this picture?  Settlement excludes amount of vacation pay owing</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/frFF_NZ15vo/</link>
		<comments>http://blog.firstreference.com/2012/05/01/whats-wrong-with-this-picture/#comments</comments>
		<pubDate>Tue, 01 May 2012 13:15:00 +0000</pubDate>
		<dc:creator>Alan McEwen</dc:creator>
				<category><![CDATA[Compensation]]></category>
		<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[Human Resources]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[Calculating vacation pay]]></category>
		<category><![CDATA[employment law]]></category>
		<category><![CDATA[ontario employment standards act]]></category>
		<category><![CDATA[Ontario Ministry of Labour]]></category>
		<category><![CDATA[Policy and Interpretation Manual]]></category>
		<category><![CDATA[severance package]]></category>
		<category><![CDATA[Severance pay]]></category>
		<category><![CDATA[statutory notice]]></category>
		<category><![CDATA[Statutory severance]]></category>
		<category><![CDATA[termination notice]]></category>
		<category><![CDATA[termination without cause]]></category>
		<category><![CDATA[vacation pay]]></category>
		<category><![CDATA[vacation pay owing]]></category>
		<category><![CDATA[Vacationable earnings]]></category>
		<category><![CDATA[wages in lieu of notice]]></category>
		<category><![CDATA[wrongful dismissal]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=12485</guid>
		
			<content:encoded><![CDATA[In Ontario, employers owe vacation pay on employee wages. Wages are defined in section 1 of the Employment Standards Act to include "any payment required to be made by an employer to an employee."...<br/>
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		<title>Variables affecting length of notice: age</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/2FzR_R-9gKY/</link>
		<comments>http://blog.firstreference.com/2012/04/09/variables-affecting-length-of-notice-age/#comments</comments>
		<pubDate>Mon, 09 Apr 2012 17:00:00 +0000</pubDate>
		<dc:creator>Matt Lalande</dc:creator>
				<category><![CDATA[Compensation]]></category>
		<category><![CDATA[Employee Relations]]></category>
		<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[Human Resources]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[age]]></category>
		<category><![CDATA[availability of similar employment]]></category>
		<category><![CDATA[Bardal]]></category>
		<category><![CDATA[Bardal Factors]]></category>
		<category><![CDATA[Bardal vs. The Globe & Mail]]></category>
		<category><![CDATA[BFOR]]></category>
		<category><![CDATA[bona fide occupational requirement]]></category>
		<category><![CDATA[common-law entitlements]]></category>
		<category><![CDATA[employment contract]]></category>
		<category><![CDATA[employment law]]></category>
		<category><![CDATA[employment standards act]]></category>
		<category><![CDATA[experience]]></category>
		<category><![CDATA[Law vs. Canada]]></category>
		<category><![CDATA[Moran vs. Atlantic Co-operative Publishers]]></category>
		<category><![CDATA[notice period]]></category>
		<category><![CDATA[Peacock vs. Western Securities Ltd.]]></category>
		<category><![CDATA[qualifications]]></category>
		<category><![CDATA[retirement age]]></category>
		<category><![CDATA[termination]]></category>
		<category><![CDATA[Termination clause]]></category>
		<category><![CDATA[termination notice]]></category>
		<category><![CDATA[training]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=12473</guid>
		
			<content:encoded><![CDATA[We know that there is no precise method to determine the common-law period of reasonable notice when terminating employees. What has evolved and has been the most quoted case to help with this is the...<br/>
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		<item>
		<title>Good Friday, a public (statutory) holiday, Passover and Easter</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/vcxdYxeE5bk/</link>
		<comments>http://blog.firstreference.com/2012/04/05/good-friday-a-public-statutory-holiday/#comments</comments>
		<pubDate>Thu, 05 Apr 2012 15:00:28 +0000</pubDate>
		<dc:creator>Yosie Saint-Cyr</dc:creator>
				<category><![CDATA[Benefits]]></category>
		<category><![CDATA[Employment Standards]]></category>
		<category><![CDATA[Human Resources]]></category>
		<category><![CDATA[Human Rights]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[Day off]]></category>
		<category><![CDATA[duty to accommodate]]></category>
		<category><![CDATA[Easter]]></category>
		<category><![CDATA[employment law]]></category>
		<category><![CDATA[Good Friday]]></category>
		<category><![CDATA[Labour Law]]></category>
		<category><![CDATA[Passover]]></category>
		<category><![CDATA[Public Holiday]]></category>
		<category><![CDATA[Public Holiday Pay]]></category>
		<category><![CDATA[public holidays]]></category>
		<category><![CDATA[Religious holiday]]></category>
		<category><![CDATA[Religious holidays]]></category>
		<category><![CDATA[Statutory Holiday]]></category>
		<category><![CDATA[statutory holidays]]></category>
		<category><![CDATA[time off from work]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=12410</guid>
		
			<content:encoded><![CDATA[On Friday April 6, 2012, also known as Good Friday, employees across Canada get a day off with regular pay or public holiday pay (depending on the jurisdiction). If the employee is required to work...<br/>
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		<item>
		<title>Federal budget 2012 – don’t forget the Old Age Security changes!</title>
		<link>http://feedproxy.google.com/~r/FirstReferenceTalksPayroll/~3/jD_m8WLe6rM/</link>
		<comments>http://blog.firstreference.com/2012/04/02/federal-budget-2012-%e2%80%93-dont-forget-the-old-age-security-changes/#comments</comments>
		<pubDate>Mon, 02 Apr 2012 18:00:07 +0000</pubDate>
		<dc:creator>Yosie Saint-Cyr</dc:creator>
				<category><![CDATA[Benefits]]></category>
		<category><![CDATA[Employee Relations]]></category>
		<category><![CDATA[Human Resources]]></category>
		<category><![CDATA[Payroll]]></category>
		<category><![CDATA[budget]]></category>
		<category><![CDATA[Early retirement]]></category>
		<category><![CDATA[eligibility age]]></category>
		<category><![CDATA[federal budget]]></category>
		<category><![CDATA[general income supplement]]></category>
		<category><![CDATA[GIS]]></category>
		<category><![CDATA[OAS]]></category>
		<category><![CDATA[old age security]]></category>
		<category><![CDATA[pension]]></category>
		<category><![CDATA[retirement]]></category>
		<category><![CDATA[retirement age]]></category>

		<guid isPermaLink="false">http://blog.firstreference.com/?p=12600</guid>
		
			<content:encoded><![CDATA[Effective, April 1, 2023, with full implementation by January 2029, the eligibility age for Old Age Security (OAS) is increasing to age 67 from 65 to reflect the reality that Canadians are living...<br/>
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