Chapter Provincial Remittances and Reconciliations 5 Learning Objectives: Upon completion of this chapter, you should be able to: 1. apply Québec statutory remittance schedules 2. calculate Québec statutory remittances o Québec Pension Plan o Québec Parental Insurance Plan o Provincial income tax o Health services fund o Commission des normes, de l’équité, de la santé et de la sécurité du travail 3. reconcile Québec statutory remittances 4. calculate provincial medical premiums/taxes o British Columbia Medical Services Plan o Manitoba Health and Post-Secondary Education Tax Levy o Newfoundland Health and Post-Secondary Education Tax o Ontario Employer Health Tax and Ontario Health Premium 5. apply provincial medical premiums/taxes remittance schedules 6. reconcile provincial medical premiums/taxes remittances 7. reconcile Northwest Territories/Nunavut Payroll Tax remittances 8. reconcile total annual provincial health taxes due with total taxes remitted Communication Objective: Upon completion of this chapter, you should be able to explain the consequences of non-compliance with Employer Health Tax remittance requirements. © The Canadian Payroll Association – Payroll Fundamentals 2 XXXXXXXXXX5-1 Vs 11.0Chapter 5 Provincial Remittances and Reconciliations Chapter Contents Introduction ..................................................................................................... XXXXXXXXXX5-4 Revenu Québec Remittance Responsibilities ................................................. XXXXXXXXXX5-5 In Trust ........................................................................................................ XXXXXXXXXX5-5 Remitter Type ............................................................................................. XXXXXXXXXX5-5 Remittance Schedule...
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