Phone: +1 (514) 487-2011
  • CONTACT US
  • NEWS
  • LANGUAGES
    • English English
    • Français Français
    • Español Español
    • العربية العربية
    • Português Português
    • Русский Русский
    • עברית עברית

Canada Immigration and Visa Information. Canadian Immigration Services and Free Online Evaluation.

  • HOME
  • PROFILE
    • Immigration Attorney Profile – Colin Singer is an experienced authority on all aspects of Canadian immigration.
    • Authorized by the Government of Canada – Colin Singer has been a licensed immigration lawyer in good standing with a Canadian Law Society for over 25+ years.
    • Our Team – Our team of more than 25 licensed lawyers, immigration consultants and technical staff is ready to provide you with the immigration advice your need.
    • Why Hire an Immigration Lawyer? – The decision to move to Canada is life-changing. A lawyer can help maximize your chances of success and realize your immigration project.
    • Client References – The Quebec law society regulates the way lawyers are allowed to publish references from former clients.
    • Colin Singer Wikipedia Profile

    • Attorney Colin R. Singer

      Colin R. Singer is a licensed immigration lawyer in good standing with a Canadian Law Society during the past 25+ years.

    • Introduction to Immigration.ca Website


    • IMMIGRATION
      • Express Entry Overview
        • Express Entry Immigration Draws
        • Express Entry for Skilled Immigration
        • Comprehensive Ranking System
        • Invitations to Apply for Permanent Residence
      • Federal Skilled Worker
        • Who Qualifies as a Skilled Worker?
        • Eligible Occupations
        • How Can We Help You Immigrate?
      • Federal Skilled Trades
      • Canadian Experience Class

      • Provincial Immigration
        • Alberta
        • British Columbia
        • Manitoba
        • New Brunswick
        • Newfoundland
        • Northwest Territories
        • Nova Scotia
        • Ontario
        • Prince Edward Island
        • Saskatchewan
        • Yukon
      • Quebec Immigration
        • Quebec Skilled Worker
        • Quebec Business Immigration
        • Quebec Experience Program (PEQ)
      • Atlantic Immigration Pilot
        • Rural and Northern Immigration Pilot

      • Sponsorship Immigration
        • Sponsor Your Spouse or Common-Law Partner
        • Sponsor Your Parents & Grandparents
      • Criminal Inadmissibility
        • Impaired Driving Convictions
        • Individual Criminality
        • Organized Crime
        • Rehabilitation
        • Temporary Residence Permits
      • Canadian Citizenship
        • Benefits of Canadian Citizenship
        • Language Requirements
        • Residency Requirements
      • Refugee Immigration

      • BUSINESS
        • Canada offers the most established and widely-used investment-based immigration programs conferring permanent resident status


        • Canada Business Immigration
        • Provincial Entrepreneurs Programs
        • Self-Employed Programs
        • Start-up Visa
          • Eight Things to Know About Canada’s Start-Up Visa Program
        • International Business Immigration Programs
        • Buy a Business

        • Quebec Entrepreneur Program
        • Quebec Investor Program

        • Evaluation Form


          Fill out our FREE Immigration Evaluation Form and we will advise you within 48 Hours if you qualify to Immigrate to Canada.



          Click Here

        • TEMPORARY VISA
          • Canada Temporary Visa Overview – Have you made your decision to come to Canada as a temporary resident? Find out if you require a visa or an eTA.
          • Canada Visit/Tourist Visa – Do you want to visit your family and all the beautiful places Canada has to offer? You may need a tourist visa (TRV) to visit Canada.
          • Electronic Travel Authorization (eTA) – Are you a foreign national exempt from a TRV? You may need an eTA.
          • Canada Student Visa – You have been admitted to your chosen university? It is time to apply for a study permit.
          • Canada Work Permit – You found a sponsoring employer and you are eager to start your experience in Canada? Obtaining a work permit may be the solution for you.
          • Parents and Grandparents Super Visa – If you want your parents or grandparents to come visit for a longer period of time, a super visa may be the best solution.

          • STUDY
            • Why Study in Canada?
            • Student Direct Stream
            • Study in Canada News Articles
            • Study in Canada FAQ

            • Study in Canada: Steps
              • Step-by-Step Guide for International Students
              • How International Students Can Immigrate to Canada
              • Find Universities in Canada
              • Find Colleges in Canada
              • Get Admission to a University or College
              • Language Tests Converter
              • Financial Requirements
            • Work and Study in Canada
              • Work and Study in Canada
              • Internships and Co-Op Programs
              • On-Campus Work
              • Off-Campus Work
            • Work After Graduation
              • Work After Graduation
              • Post Graduation Work Permit
            • Studying in Quebec
              • Conditions to Qualify under PEQ – Graduate of Quebec Stream
              • How to Prove French Abilities under PEQ
              • Financial Requirements to Study in Quebec

            • EMPLOYMENT
              • Employment & Recruitment
                • Canada Priority Residence Program (CPRP)
                • Canada Employers
                • Job Search for Immigrants
                • Recruitment Team
              • Work Permits
                • LMIA-Based Work Permits
                • LMIA-Exemptions
                • Work Permit Exemptions
                • Open Work Permits
                • Global Skills Stream
                • International Mobility Program
                • International Experience Canada Program
                • Working in Quebec
                • Live-in Caregivers
              • The Application Process
                • How to Apply for a Work Permit?
                • What Happens After Submission?
                • How to Change or Extend Your Work Permit?
              • Working While Studying
                • Work on Campus
                • Work off Campus

              • Evaluation Form


                Fill out our FREE Immigration Evaluation Form and we will advise you within 48 Hours if you qualify to Immigrate to Canada.



                Click Here

              FREEEVALUATION
              Saturday, 10 December 2016 / Published in Immigration, Immigration Manuals, Live-in Caregivers

              Annex 1 – The Summary Chart for the Types of Earnings, Insurable and Non-Insurable Earnings and Hours and Pay Period Allocation


              Last Updated on December 21, 2016

              The following chart details the different types of earnings that employees can typically receive. It also indicates whether or not the earnings and the hours are insurable. In case the earnings and the hours are insurable, the table specifies the pay period that the employers would need to allocate to these insurable earnings and hours. It is worth mentioning that the contents of the following chart are in alphabetical order. This serves to make the summary chart easier to use.

              Type of earnings

              Insurable?

              Allocate to pay period

              Earnings

              Hours

              For Which They are Paid

              [Footnote 1]

              In Which They are Paid

              [Footnote 2]

              The Last Pay Period of Regular Wages

              [Footnote 3]

              Automobile Stand-by Charge

              No

              No

              Automobile Operating Expense Benefit

              No

              No

              Bonus, All Types

              Yes

              No

              Yes

              Bonus, if Paid Because of the Separation

              Yes

              No

              Yes

              Commissions – both Regular and Irregular

              Yes

              Yes

              [Footnote 4]

              Yes

              Cost-of-Living Allowance

              Yes

              No

              Yes

              Cost-of-Living Allowance – if Paid on Separation

              Yes

              No

              Yes

              Gratuities (Also Called Tips) that the Employer Typically Controls

              Yes

              No

              Yes

              Gratuities (Also Called Tips) that the Employer Typically Controls, if Paid on Separation

              Yes

              No

              Yes

              Group Term Life Insurance

              No

              No

              Incentive Payment

              Yes

              No

              Yes

              Incentive Payment, if Paid on Separation

              Yes

              No

              Yes

              Non Taxable Allowance

              [Footnote 5]

              No

              No

              Overtime – Worked and Paid

              [Footnote 6]

              Yes

              Yes

              Yes

              Overtime – Worked and Taken as Leave

              [Footnote 7]

              Yes

              Yes

              Yes

              Overtime, Accumulated and Paid on or after Separation:

              • Hours [Footnote 8]

              • Earnings [Footnote 9]

              Yes

              Yes

              Yes

              [Hours]

              Yes

              [Earnings]

              Pay Adjustments

              [Footnote 10]

              Yes

              No

              Yes

              Pay Adjustments (Paid on Separation)

              [Footnote 10]

              Yes

              No

              Yes

              Pay Corrections

              [Footnote 11]

              Yes

              Yes

              Yes

              Pay in Lieu of Notice, Paid on or after Separation

              Yes

              No

              Yes

              Retirement Leave Credits or Retiring Allowance (including Severance Pay, Accumulated Sick Leave Credits Paid as Part of a Retiring Allowance on Separation)

              [Footnote 12]

              No

              No

              Room and Board Benefit or Allowance, with Insurable Earnings in the Same Pay Period

              Yes

              No

              Yes

              Room and Board Benefit or Allowance, without Insurable Earnings in the Same Pay Period

              No

              No

              Registered Retirement Savings Plan (RRSP) Contribution Paid by the Employer to a Non-Restricted Registered Retirement Savings Plan (RRSP)

              Yes

              No

              Yes

              Registered Retirement Savings Plan (RRSP) Contribution Paid by the Employer to a Restricted Registered Retirement Savings Plan (RRSP)

              No

              No

              Salary and Wages (Including Unpaid Wages due to Bankruptcy, Receivership, or Impending Receivership)

              Yes

              Yes

              Yes

              Salary Continuance

              Yes

              Yes

              Yes

              Shift Premium

              Yes

              No

              Yes

              Shift Premium, if Paid Because of the Separation

              Yes

              No

              Yes

              Sick Leave Taken, if Paid by the Employer

              Yes

              Yes

              Yes

              Sick Leave Credits, Accumulated and Paid Out, on Anniversary Date or not, and Taxable as Employment Income (if Paid on Termination as Part of Retirement Leave Credits or Retiring Allowance)

              For more details, see “Retirement Leave Credits / Retiring Allowance”

              Yes

              No

              Yes

              Stand-by Hours, Spent at the Employee’s Place of Work at the Employer’s Request, Paid at any Rate

              Yes

              Yes

              Yes

              Stand-by hours, Spent Elsewhere than the Employee’s Place of Work, Paid at a Rate Equivalent to or more than the Employee’s Regular Rate

              Yes

              Yes

              Yes

              Stand-by hours, Spent Elsewhere than the Employee’s Place of Work, Paid at a Rate Less than the Employee’s Regular Rate

              Yes

              No

              Yes

              Statutory Holiday Pay, Occurring after the Last Day Worked, when the Employee’s Departure is Final

              Yes

              No

              Yes

              Statutory Holiday Pay, Occurring after the Last Day Worked, when the Employee’s Departure is not Final

              Yes

              Yes

              Yes

              Statutory Holiday Pay, Taken on the Day Itself, Any Day Recognized Instead of the Statutory Day, or Any Other Day Off with Pay in Place of the Statutory Day

              Yes

              Yes

              [Footnote 13]

              Yes

              Supplementary Unemployment Benefits (SUB) Plan Benefits (Made under a Plan that is Registered with Service Canada)

              No

              No

              [Footnote 14]

              Taxable Allowance (for instance, Taxable Car Allowance of $400 per Month)

              Yes

              No

              Yes

              Taxable Benefit – Monetary

              Yes

              No

              Yes

              Taxable Benefit – Mostly Non-Monetary

              No

              No

              Tips (Also Called Gratuities) that the Employer Typically Controls

              Yes

              No

              Yes

              Tips (Also Called Gratuities) that the Employer Typically Controls, if Paid on Separation

              Yes

              No

              Yes

              Top-ups to Maternity, Parental, and Compassionate Care Benefits – Paid by the Employer

              No

              No

              Vacation Pay – Paid on Separation

              Yes

              No

              Yes

              Vacation Pay, where no Vacation Time is Taken, However Paid

              Yes

              No

              Yes

              Vacation Pay, where Vacation Time is Taken, However Paid

              Yes

              Yes

              Yes

              Wage-Loss Insurance (Insurable), Paid by the Employer

              Yes

              Yes

              Yes

              Wage-Loss Insurance Top-up, Paid by the Employer – Claim Accepted

              No

              No

              Wage-Loss Insurance Top-up, Paid by the Employer – Prior to Acceptance

              Yes

              No

              Yes

              Workers Compensation Benefits Top-up, Paid by the Employer – Claim Accepted

              No

              No

              Workers Compensation Benefits Top-up, Paid by the Employer – Prior to Acceptance

              Yes

              No

              Yes

              Footnotes

              • Footnote 1: The authorities require employers to allocate the earnings they pay to an employee to the pay period during which the employee earned these monies. In case the employee took a leave, the employers would need to allocate the earnings to the period of leave.

              • Footnote 2: The authorities require employers to allocate the earnings to the pay periods in which the employers paid them

              • Footnote 3: The authorities require employers to allocate the earnings to the last pay period during which they paid the employee a regular salary, wages or commissions

              • Footnote 4: In some cases the employers might not be aware of the actual hours of work of the employee. This usually happens in the case of employees who receive payment by commissions. Alternatively, it could happen when the worker and the employer have not agreed on the number of hours they will consider for insurability. In this scenario, the employers would need to determine the hours of work by dividing the insurable earnings in the last 52 calendar weeks (or fewer depending on the period), by the applicable minimum wage for the province or territory where the employee is working that is in force on January 01 in the year that the earnings are payable. In some cases, this period could overlap two calendar years. Therefore, the employers would need to perform two calculations using the minimum wage in force for each year (if different). It is worth highlighting that the maximum number of hours that employers can allocate is 35 hours per week.

              • Footnote 5: It is worth mentioning that most non-taxable earnings are not insurable. This include earnings such as travel allowances. For more information on such earnings, employers would need to contact the Canada Revenue Agency (CRA).

              • Footnote 6: When an employee works overtime and receives payment for it, the hours become insurable. As such, the employers would need to include the actual number of hours the employee worked for. This is regardless of the rate at which the employers pay the hours.

              • Footnote 7: In some cases, an employee might take overtime as a leave. In this case, the employers would need to consider the insurable hours as the number of hours that the employee takes in leave.

              • Footnote 8: Situations could arise where an employee accumulates overtime hours and the employer pays for those hours on separation or afterwards. In this scenario, the employers would need to ensure that they include these hours in the actual period when the employee worked overtime. For reporting purposes, if the employee worked the overtime during the previous 52 weeks (or since the issuance of the last Record of Employment (ROE), in case the period is shorted than 52 weeks), the employer would need to add the number of overtime hours worked to the total insured hours reported in Block 15A. In some cases, it is possible that the employee might have worked the overtime before this period. In this scenario, the employers would not need to report this. On occasions, Service Canada representatives might need to contact employers for verifying the time when the employee worked the overtime. This will usually only happen when the employee does not qualify for Employment Insurance (EI) benefits based on the figures reported. As such, knowing which period the overtime represents could well result in the employee qualifying for the appropriate benefits.

              • Footnote 9: In some cases, the employee might accumulate overtime. In addition, the employer might pay this overtime on separation or afterwards. In this scenario, the employer would need to include the insurable earnings in the last pay period of regular pay.

              • Footnote 10: It is worth highlighting that pay adjustments typically occur when a delay occurs in recognising, implementing or processing changes in the employee’s pay. For instance, such situations could typically comprise an increase in wages under a union contract, which the employer has agreed to three months after the end of the previous contract. Such an occurrence typically leads to a retroactive pay increase or adjustment.

              • Footnote 11: It is worth mentioning that pay corrections will typically involve errors. This might involve hours missed when the employer processed a previous pay period. Or, it might involve the payment of back wages to an employee, whom the employer wrongfully dismissed.

              • Footnote 12: For more information on retiring allowances, the employers would need to contact the Canada Revenue Agency (CRA)

              • Footnote 13: In some cases, an employee might end up working on a statutory holiday. In this scenario, the employers would need to remember that the insurable hours are the greater of the hours actually worked or the otherwise normal hours of work. For instance, when an employee who usually works 7.5 hours in a working day, receives payment for four hours of overtime on a statutory holiday, 7.5 hours are insurable. In case the employee worked 10 hours on that holiday, 10 hours would be insurable.

              • Footnote 14: In some cases, the Supplementary Unemployment Benefits (SUB) plan might note be registered with Service Canada. In this scenario, the employers would need to treat the Supplementary Unemployment Benefits (SUB) payments as insurable. For more details on registering Supplementary Unemployment Benefits (SUB) plans, the employers would need to go through the Supplementary Unemployment Benefits (SUB) Program Guide.

              Note:

              • Situations could arise where the employees have questions concerning the insurability of earnings and hours

              • To eliminate their doubts, the employers would need to contact the Canada Revenue Agency (CRA)

              • For this, they would need to visit the website of the Canada Revenue Agency (CRA)

              • Alternatively, they could contact the Canada Revenue Agency (CRA) by calling at 1-800-959-5525


              Are you eligible to Immigrate to Canada?

              Find out if you are eligible to immigrate to Canada in less than 48 hours by filling our FREE Online Evaluation form. Click Here. 

               

              Close

              Immigration Manuals

              • Express Entry Manuals

              CANADA NEWS ARTICLES

              Recent Posts

              • Prince Edward Island Immigration Issues 211 Invitations In First Draw of 2021

                Prince Edward Island Immigration Issues 211 Invitations In First Draw of 2021

              • Saskatchewan Immigration Draw: Province Issues 502 Invitations

                Saskatchewan Immigration Draw: Province Issues 502 Invitations

              Site Search

              Subscribe to Our Newsletter

              Interested Candidates

              Find out whether you qualify to Canada by completing our free evaluation form We will provide you with our evaluation within 1-2 business days.

              • Free Evaluation Form

              Interested Agents

              Immigration.ca welcomes affiliations with qualified agents. Follow the link below to find out more.

              • Contact Us

              Interested Employers

              Kindly contact us here to receive further information.

              • Contact Us


              News

              Read more news about Canada Immigration.

              • Latest News

              Follow Immigration.ca

              facebook
              twitter
              Follow
              youtube
              linkedin

              What You Can Read Next

              Prince Edward Island Immigration Issues 211 Invitations In First Draw of 2021

              Prince Edward Island Immigration Issues 211 Invitations In First Draw of 2021

              22 January 2021 By Colin R. Singer in Canada Immigration News Articles, Prince Eduard Island Draws, Prince Edward Island news, Provincial News Articles
              Saskatchewan Immigration Draw: Province Issues 502 Invitations

              Saskatchewan Immigration Draw: Province Issues 502 Invitations

              22 January 2021 By Colin R. Singer in Canada Immigration News Articles, Provincial News Articles
              Canada's International Travel Restrictions Extended Another Month Until February 21

              Canada’s International Travel Restrictions Extended Another Month Until February 21

              22 January 2021 By Colin R. Singer in Canada Immigration News Articles, Coronavirus
              Canada Targets CEC Candidates With 4,626 Express Entry Invitations

              Canada Targets CEC Candidates With 4,626 Express Entry Invitations

              21 January 2021 By Colin R. Singer in Canada Immigration News Articles, Express Entry
              Alberta Immigration’s First Express Entry Draw Since June Sees 50 Candidates Invited

              Alberta Immigration’s First Express Entry Draw Since June Sees 50 Candidates Invited

              21 January 2021 By Colin R. Singer in Alberta News, Canada Immigration News Articles, Provincial News Articles

              Canada Immigration

              • Home
              • Profile
              • Immigration
              • Temporary Visa
              • Study
              • Employment
              • Immigration.ca News

              Immigration.ca Network

              • Latest CRS Score
              • SkilledWorker
              • Investment Immigration
              • Buy a Business & Move to Canada
              • GRN Montreal
              • Canada Immigration News
              • Colin Singer

              Other Links

              • Agents and Affiliates
              • Find Our Affiliates
              • Canada Case Law
              • Immigration Wiki
              • Immigration Manuals
              • Operational Bulletins
              • International Business Programs
              • Universities Evaluation Form
              • Colleges Evaluation Form
              • Podcasts
              • Videos
              • eBook Series
              • Publications
              • Wikipedia

              Help

              • Free Immigration Evaluation
              • Immigration Discussion Forum
              • Immigration FAQ
              • Contact Us
              • Telephone Consultation
              • Download Our New Mobile App
              • Link to Us
              • Sitemap
              • Disclaimer
              • Privacy Statement
              • Fraud Alert

              Contact

              Tel: +1 (514) 487-2011


              Fax: +1 (514) 487-2385



              Canadian Citizenship & Immigration Resource Center (CCIRC) Inc.

              Montreal Head Office
              4999 Ste-Catherine St. W, Suite 515
              Montreal, Quebec
              Canada, H3Z 1T3

              Toronto Office (By appointment)

              Mana Hosseini, B.A., M.B.A., JD
              President, Start Up Visa
              Business Advisory Group

              181 University Ave, Suite 2200
              Toronto, Ontario
              Canada, M5H 3M7

              Email: [email protected]
              Tel: +1 (514) 487-2011 
              Fax: +1 (416) 644-4675


              ©Copyright CCIRC Inc. 2020. All rights reserved.

              TOP
              • CONTACT US
              • NEWS
              • LANGUAGES
                • English English
                • Français Français
                • Español Español
                • العربية العربية
                • Português Português
                • Русский Русский
              Immigration.ca Logo
              • Free Evaluation
              • Home
              • Profile
                • Immigration Attorney Profile
                • Authorized by the Government of Canada
                • Our Team
                • Why Hire an Immigration Lawyer?
                • Client References
                • Colin Singer Wikipedia Profile
                • Back
              • Immigration
                • Canada Immigration Overview
                • Express Entry Overview
                  • Express Entry
                  • Federal Skilled Worker
                  • Federal Skilled Trades
                  • Canadian Experience Class
                  • Back
                • Provincial Immigration
                • Quebec Immigration
                • Business and Investment Immigration
                • Atlantic Immigration Pilot
                • Sponsorship Immigration
                • Refugee Immigration
                • Criminal Inadmissibility
                • Citizenship
                • Back
              • Temporary Visa
                • Canada Temporary Visa Overview
                • Canada Visit/Tourist Visa
                • Electronic Travel Authorization (eTA)
                • Canada Student Visa
                • Canada Work Permit
                • Parents and Grandparents Super Visa
                • Back
              • Business
                • Canada Business Immigration
                • Provincial Entrepreneurs Programs
                • Self-Employed Programs
                • Start-up Visa
                • International Business Immigration Programs
                • Buy a Business
                • Quebec Entrepreneurs Program
                • Quebec Investor Program
                • Back
              • Study
                • Canada Study Assessment
                • Why Study in Canada?
                • Student Direct Stream
                • Study in Canada: Steps
                  • Study in Canada: Steps
                  • Step-by-Step Guide for International Students
                  • How International Students Can Immigration to Canada
                  • Find Universities in Canada
                  • Find Colleges in Canada
                  • Get Admission to a University or College
                  • Language Tests Converter
                  • Financial Requirements
                  • Back
                • Work and Study in Canada
                  • Work and Study in Canada
                  • Internships and Co-Op Programs
                  • On-Campus Work
                  • Off-Campus Work
                  • Back
                • Work After Graduation
                  • Work After Graduation
                  • Post Graduation Work Permit
                  • Back
                • Studying in Quebec
                  • Conditions to Qualify under PEQ – Graduate of Quebec Stream
                  • How to Prove French Abilities under PEQ
                  • Financial Requirements to Study in Quebec
                  • Back
                • Study in Canada News Articles
                • Study in Canada FAQ
                • Back
              • Employment
                • Employment & Immigration Programs
                  • Employment & Recruitment
                  • Canada Priority Residence Program (CPRP)
                  • Canada Employers
                  • Job Search for Immigrants
                  • Back
                • Work Permits
                  • Work Permits
                  • LMIA-Based Work Permits
                  • LMIA-Exemptions
                  • Work Permit Exemptions
                  • Open Work Permits
                  • Global Skills Stream
                  • International Mobility Program
                  • International Experience Canada Program
                  • Working in Quebec
                  • Live-in Caregivers
                  • Back
                • The Application Process
                  • How to Apply for a Work Permit?
                  • What Happens After Submission?
                  • How to Change or Extend Your Work Permit?
                  • Back
                • Working While Studying
                  • Work on Campus
                  • Work off Campus
                  • Back
                • Back
              Free Immigration Evaluation
              Click Here

              Free Immigration Evaluation Forms

              • Skilled Worker Assessment
              • Business Immigration Assessment
              • Start-up Visa Assessment
              • Family Class Sponsorship Assessment
              • Canada Study Assessment
              • Telephone Consultation
              Send this to a friend