4. OBNOARDING EMPLOYEE

4.1. 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

4.2. 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

4.2.1. Authorization for Hiring

This internal document includes:

  • New employee’s basic info

  • Start date, department, salary

  • Probation details

  • Hiring authority’s signature

Important: Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.

4.2.2. Union Membership

For unionized workplaces:

  • Union dues are deducted

  • Employees sign authorization for deduction

  • Exemptions may apply, but dues equivalent still required

4.2.3. Benefit Enrollment Forms

Forms cover group insurance and pension plans:

  • Employee indicates coverage type

  • Signatures authorize payroll deductions

4.2.4. Confidentiality Agreement

A legally binding agreement protecting sensitive company info:

  • Defines proprietary data

  • Outlines responsibilities, penalties, and timeframe

4.3. 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

4.3.1. Tax Credits (TD1)

  1. Basic personal amount

  2. Canada caregiver (infirm children)

  3. Age amount

  4. Pension income

  5. Tuition

  6. Disability

  7. Spouse/common-law partner amount

  8. Eligible dependant

  9. Caregiver for infirm spouse or dependant

  10. Caregiver for dependant age 18+

  11. Transfers from spouse

  12. Transfers from dependant

  13. Total

Additional Instructions:

  • Fill out TD1 only if claiming more than basic credit

  • Québec employees must always complete TP-1015.3-V

4.3.2. 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

4.4. 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)

4.5. Review Questions (Sample)

  1. What does an offer letter signature signify?

  2. What documents are included in a commencement package?

  3. Name three common internal forms

  4. What must payroll verify on a hiring form?

  5. What must be checked for SINs starting with “9”?

  6. True/False: Union dues can be deducted without consent.

  7. What authorizes benefit premium deductions?

4.6. 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