5. OBNOARDING EMPLOYEE¶
5.1. Employment Standards Requirements¶
Each province/territory, as well as the federal government, sets minimum employment standards, including:
Minimum wage
Minimum age (may also be governed by other legislation)
Required pay statement information: - Employee name - Pay period date - Rates of pay and hours worked - Gross earnings - Itemized deductions - Net pay
5.2. Internal Forms¶
Typical commencement package forms include:
Authorization for hiring
Direct deposit agreement
Union membership application
Benefits enrollment (e.g., health/dental, pension)
Confidentiality agreement
5.2.2. Union Membership¶
For unionized workplaces:
Union dues are deducted
Employees sign authorization for deduction
Exemptions may apply, but dues equivalent still required
5.2.3. Benefit Enrollment Forms¶
Forms cover group insurance and pension plans:
Employee indicates coverage type
Signatures authorize payroll deductions
5.2.4. Confidentiality Agreement¶
A legally binding agreement protecting sensitive company info:
Defines proprietary data
Outlines responsibilities, penalties, and timeframe
5.3. Required Federal and Provincial/Territorial Forms¶
Purpose: Determine correct income tax withholdings.
Forms:
TD1 (federal)
TD1 (provincial/territorial)
Québec employees: also TP-1015.3-V
Provincial/territorial withholding is based on province of employment, but tax liability is based on province of residence.
Adjustments:
Request extra withholding via TD1 or TP-1015.3-V
Request reduction using CRA Form T1213 or RQ Form TP-1016-V
Essential Info on All Forms:
Employee name
Date of birth
Social Insurance Number
5.3.1. Tax Credits (TD1)¶
Basic personal amount
Canada caregiver (infirm children)
Age amount
Pension income
Tuition
Disability
Spouse/common-law partner amount
Eligible dependant
Caregiver for infirm spouse or dependant
Caregiver for dependant age 18+
Transfers from spouse
Transfers from dependant
Total
Additional Instructions:
Fill out TD1 only if claiming more than basic credit
Québec employees must always complete TP-1015.3-V
5.3.2. Tax Credits (TP-1015.3-V – Québec)¶
Basic amount
Transfer from spouse
Amount for dependants
Impairment in mental/physical function
Age amount, retirement income, living alone
Career extension
Deductions:
Remote area housing
Deductible support payments
5.4. Content Review Highlights¶
Consent is required for personal info collection
TD1 and TP-1015.3-V are used to calculate source deductions
Claim amounts may differ between federal and provincial forms
Employers must keep the forms on file (do not send to CRA/RQ)
5.5. Review Questions (Sample)¶
What does an offer letter signature signify?
What documents are included in a commencement package?
Name three common internal forms
What must payroll verify on a hiring form?
What must be checked for SINs starting with “9”?
True/False: Union dues can be deducted without consent.
What authorizes benefit premium deductions?
5.6. Example Evaluations¶
Gloria Meyer (Alberta): - Claimed: Basic, eligible dependant, transferred tuition - Appears accurate
Luc Laframboise (Québec): - Claimed: Basic, spouse, dependant in school, tuition transfer - Appropriate provincial and federal claims made
Ingrid Johansson (Alberta, Single Parent): - Claimed credits for two children - Overclaimed dependant credit – only one is eligible - Needs correction on federal and AB TD1 forms