The “Last and First Rule” for Public Holiday Pay
In Canadian employment law, the “last and first rule” helps determine whether an employee is eligible for public holiday pay. This rule considers whether the employee worked their last regularly scheduled shift before the holiday and their first regularly scheduled shift after the holiday—or had reasonable cause for missing either. Key Concepts 1. “Regularly Scheduled […]
What Is a Payroll Account?
What Is a Payroll Account? A payroll account is a specific type of account number issued by the Canada Revenue Agency (CRA) to employers, trustees, or anyone paying employment-related amounts (such as salaries, wages, bonuses, or taxable benefits). This account is used to report and remit payroll deductions including income tax, Canada Pension Plan (CPP) […]