Provincial & Territorial Legislation Outside Québec – Key Vocabulary

A vocabulary set covering key terms and concepts from Chapter 7 – Provincial and Territorial Legislation Outside Québec, focusing on health-care funding, payroll taxes, privacy rules, and pension responsibilities.

Canada Health Act (CHA)

Federal law that sets criteria for publicly funded hospital & physician services and ensures access for all eligible provincial/territorial residents.

General-Tax-Revenue Funding

Health-care costs paid from a province/territory’s overall tax revenues; creates no payroll deductions or employer charges.

Employer Tax or Levy

Provincial charge based on payroll that funds health care; payable only by employers (e.g., BC, MB, NL, QC).

Combination Employer & Employee Tax

Health-care funding model where both employer payroll tax and an employee premium apply; used only in Ontario.

British Columbia Employer Health Tax (BC EHT)

Annual tax on BC remuneration; regular employers pay 1.95 % over $1.5 M payroll with a $1 M exemption ($1.5 M exemption for charities).

BC EHT Remittance Schedule

Annual if BC payroll $500 K–$600 K; quarterly instalments plus March 31 reconciliation if payroll exceeds $600 K.

Health & Post-Secondary Education Tax Levy (Manitoba)

MB employer payroll tax: exempt ≤ $2.25 M; 4.3 % on payroll $2.25–$4.5 M; 2.15 % on entire payroll > $4.5 M.

MB HE Levy Filing

Monthly electronic return via TAXcess due by the 15th of the following month once payroll exceeds the exemption.

Health & Post-Secondary Education Tax (HAPSET) NL

NL employer tax of 2 % on annual remuneration exceeding a $2 M exemption.

Ontario Employer Health Tax (ON EHT)

Payroll tax on Ontario remuneration; $1 M exemption for eligible employers with ≤ $5 M payroll; graduated rates up to 1.95 % for larger non-eligible employers.

ON EHT Instalment Threshold

Monthly instalments required when annual Ontario payroll exceeds $1.2 M; otherwise remitted annually by March 15.

Ontario Health Premium

Individual income-tax surcharge up to $900 based on taxable income over $20 000; withheld through the personal income-tax system.

Northwest Territories / Nunavut Payroll Tax

2 % tax withheld from remuneration earned for work in NWT or NU; applies once earnings in the territory exceed $5 000 unless employee normally works there (>50 % of days).

Normally Works in Territory

Employee performs services in NWT/NU for more than half of the working days in the year for the same employer, triggering 2 % tax on all earnings.

Personal Information Protection Act (Alberta)

Allows collection, use & disclosure of employee information without consent when reasonably required to establish, manage or terminate employment.

Personal Information Protection Act (British Columbia)

Permits non-consented employee-data use when required for employment but obliges employer to inform the employee of the purpose.

Payroll Impact of Privacy Laws

Alberta & BC PIPA dictate how payroll may collect, use, and disclose personal data, especially for pay & benefits administration.

Provincial Pension Legislation

Sets minimum standards for pension plans (eligibility, vesting, locking-in, funding, disclosure) and drives payroll duties for contributions & reporting.

Pension Eligibility & Membership

Rules that determine when an employee joins an employer’s pension plan, affecting start of contributions and benefit accrual.

Pension Contribution Remittance Deadline (Example – Ontario)

Employee deductions and employer contributions must be sent to the plan administrator no later than 30 days after month-end.

Pooled Registered Pension Plan (PRPP)

Optional, defined-contribution plan administered by a licensed provider, offering retirement savings to employees without workplace pensions.

Insured Person (Health-Care Definition)

Resident lawfully entitled to stay in Canada, ordinarily present in a province/territory, eligible for publicly funded health services.

Payroll Implication – General-Revenue Provinces

No deductions, levies, or employer cost arise when a jurisdiction funds health care solely through general taxation.

Payroll Implication – Employer Health Levies

Employers must register, calculate tax on assessable payroll, remit on set schedules, and file annual returns; costs do not affect employees’ net pay.

Penalty for Late BC EHT Filing

5 % of unpaid tax plus additional amounts; repeated offences increase penalties, and interest applies on missed instalments.