² In Québec, taxable benefits and allowances may be classified as vacationable under certain conditions. Employers should contact Québec Labour Standards (CNESST) for additional information.
Bonuses
Y = included;
N = excluded;
* = not applicable.
Earning Type
Fed
BC
AB
SK
MB
ON
QC
NB
PE
NS
NL
YK
NT
NU
Discretionary
N
N
N
N
N
N
N
N
N
N
N
N
N
N
Work related
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Director's Fees
Y = included;
N = excluded;
* = not applicable.
Earning Type
Fed
BC
AB
SK
MB
ON
QC
NB
PE
NS
NL
YK
NT
NU
Employee
N
N
N
N
N
N
Y
N¹
N
N
N
N
*
*
Non-employee
N
N
N
N
N
N
Y
N¹
N
N
N
N
*
*
¹ Included where fee is a “wage” (condition of employment).
Commission
Y = included;
N = excluded;
* = not applicable.
Earning Type
Fed
BC
AB
SK
MB
ON
QC
NB
PE
NS
NL
YK
NT
NU
Earned at employer's premises
Y
Y
Y
Y
Y
Y
Y
Y
Y¹
Y
Y
Y
Y
Y
Earned away from employer's premises
Y
Y
N
Y
Y
N
Y
Y
Y¹
N
Y
Y
Y
Y
Earned by route salesperson
Y
Y
Y
Y
Y
Y
Y
Y
Y¹
Y
Y
Y
Y
Y
¹ Majority earned must be salary.
Miscellaneous Earnings
Y = included;
N = excluded;
* = not applicable.
Earning Type
Fed
BC
AB
SK
MB
ON
QC
NB
PE
NS
NL
YK
NT
NU
Maternity leave top-ups
N
N
N
N
N
N
N¹
N
N
N
N
N
N
N
Profit-sharing payments
Y²
N
N³
Y
N³
Y⁴
Y
N
N
N
N
N
Y
Y
Tips / gratuities (employer controlled)
N
N
N
N
Y
N
Y
N
N
N
N
N
N
N
¹ Vacation pay for an employee who was onmaternity leave is calculated based on theaverage week’s salary and is not dependenton any payments actually received while onmaternity leave.
² If included in wages or remuneration for work.
³ Unless tied to hours of work, production, or efficiency.
⁴ Excluded if part of a Deferred Profit Sharing Plan (DPSP).
Termination payments
Y = included;
N = excluded;
* = not applicable.
Earning Type
Fed
BC
AB
SK
MB
ON
QC
NB
PE
NS
NL
YK
NT
NU
Pay in lieu of notice (employment standards legislation)
N
Y
N
Y
N
Y
Y
Y
Y
Y
N
Y
Y
Y
Retiring allowance
N¹
N
N
N
N
N
N
N
N
N
N
N¹
N
N
¹ Included in unique circumstances.
Taxable Benefits
Y = included;
N = excluded;
* = not applicable.
Earning Type
Fed
BC
AB
SK
MB
ON
QC
NB
PE
NS
NL
YK
NT
NU
Award/gifts (in kind)
N
N
N
N
N
N
Y¹
N
N
N
N
N
N
N
Board and lodging
N
N
Y
Y
Y
Y
Y¹
N
Y
Y²
N
N
N
N
Company-owned/leased vehicle
Y
N
N
N
N
N
Y¹
N
N
N
N
N
N
N
Group term life insurance
N
N
N
N
N
N
Y¹
N
N
N
N
N
N
N
Discretionary
N
N
N
N
N
N
Y¹
N
N
N
N
N
N
N
Group RRSP plan payments
N
N
N
N
N
N
Y¹
N
N
N
N
N
N
N
Loans (interest-free)
N
N
N
N
N
N
Y¹
N
N
N
N
N
N
N
Parking
N
N
N
N
N
N
Y¹
N
N
N
N
N
N
N
Provincial medical
*
N
N
*
*
*
*
*
*
*
*
*
*
*
Stock options
N
N
N
N
N
N
Y¹
N
N
N
N
N
N
N
¹ In Québec, taxable benefits and allowances may be classified as vacationable under certain conditions. Employers should contact Québec Labour Standards (CNESST) for additional information.
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