Alberta minimum wage rising on Sept. 1 • Manitoba changes RST application date for group term life insurance • Manitoba’s minimum wage rising on Oct. 1 • Quebec introduces legislation to implement VRSPs • Bulletin highlights upcoming QST changes •
ALBERTA
Reminder: Alberta minimum wage rising on Sept. 1
The general minimum wage rate in Alberta is rising from $9.40 per hour to $9.75 per hour on Sept. 1, 2012. The minimum wage rate for employees who serve liquor as part of their regular job will remain at $9.05 per hour.
When the government implemented the minimum wage for liquor servers last year, it announced the rate would stay at $9.05 until the general minimum wage reaches $10.05 an hour. Once that happens, both minimum wage rates will increase, but the general rate will be $1 higher. Also effective Sept. 1, 2012, the following minimum wage rates change:
•the minimum wage for many salespersons increases from $376 per week to $389
•the minimum wage for domestic employees who live in the employer's residence rises from $1,791 per month to $1,854.
If an employer provides board and/or lodging to an employee, the amount by which an employer may reduce the employee's wages below minimum wage increases on Sept. 1, 2012, from $3.09 per meal to $3.20 for each meal the employee consumes and from $4.08 per day for lodging to $4.22. Minimum wage changes occur Sept. 1 each year and use an average of changes to Alberta's annual average weekly earnings and changes to the province's Consumer Price Index.
MANITOBA
Manitoba changes RST application date for group term life insurance
Manitoba has changed the date on which the province’s seven per cent retail sales tax applies to group term life insurance contracts from July 1, 2012 to July 15, 2012.
In the April 17, 2012 provincial budget, the government announced the tax would apply to group term life insurance at the beginning of July. However, in the legislation to enact the change, the implementation date is July 15, 2012.
Employers are required to include the tax when calculating the taxable benefit for employer-paid premiums for group term life insurance for employees who are residents of the province.
Reminder: Manitoba’s minimum wage rising
On Oct. 1, 2012, the minimum wage rate in Manitoba is rising from $10 per hour to $10.25.
QUEBEC
Quebec introduces legislation to implement VRSPs
