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The Employment Standards Act, 2000 [1] (the Act) is an Act of the Legislative Assembly of Ontario. The Act regulates employment in the province of Ontario, including wages, maximum work hours, overtime, vacation, and leaves of absence. It differs from the Ontario Labour Relations Act, which regulates unionized labour in Ontario.
Unlike the first type of payroll tax as it is applied in Canada, though, there is no basic personal exemption below which employees are not required to pay the tax. [8] Ontario applies a health premium tax to all payrolls on a sliding scale up to $900 per year. [9]
Personal Tax Calculator: Options Calculator Archived 2019-02-02 at the Wayback Machine (web based) Ontario Teachers' Pension Plan: Basic FASB 123 calculator (web based; archived) Alternative Minimum Tax Calculation: Employee Stock Option Fund (web based)
The CPA was founded in 1978 by a group of payroll practitioners who proposed changes to the first Record of Employment (ROE) form. They advocate on behalf of employers to federal and provincial/territorial governments, seeking to proactively influence payroll- and benefits-related legislation to enable all stakeholders to administer them in an efficient and effective manner.
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This was endorsed by Iacobucci J in Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General), and he further stated: The delegation of the imposition of a tax is constitutional if express and unambiguous language is used in making the delegation. The animating principle is that only the legislature can impose a new tax ab initio ...
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