"Y" = included, "N" = excluded, "-" = not applicable
Regular Earnings | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
Call-in pay | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
Overtime | Y | Y | N | Y | N | Y | Y | Y | Y | Y | Y | Y | Y | Y |
Retroactive Pay | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
Shift premium | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y |
Standby pay | Y | N | N | Y | N | Y | Y | - | Y | Y | N | Y* | Y | Y |
Statutory holiday pay | Y | Y | N | Y | Y | Y | Y | N | Y | Y | Y | Y | Y | Y |
Vacation Pay (Taken) | Y | Y | Y | Y | N | N | Y | N | N | N | Y | N | - | - |
*Included in unique circumstances
Bonuses | 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 | N* | Y | Y | Y | Y | Y | Y | Y | Y | Y |
*Unless tied to hours of work, production or efficiency
Commission | 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 | Y | Y | Y* | Y | Y | Y |
Earned away from employer's premises | Y | Y | N | Y | Y | N | Y | Y | Y | N | Y* | Y | Y | Y |
Earned by route | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y | Y* | Y | Y | Y |
*Majority earned must be salary
Director's Fees | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
Employee | N | N | N | N | N | N | Y | N* | N | N | N | - | N | N |
Non-employee | N | N | N | N | N | N | Y | N* | N | N | N | - | N | N |
*Included where fee is a wage.
Miscellaneous Earnings | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
Maternity leave top-ups | N | N | N | N | N | N | N | N | N | N | N | N | N | N |
Profit sharing payments | Y | N | N | Y | N | N | Y | N | N | N | N | Y | N | N |
Tips/gratuities employer controlled | N | N | N | N | Y | N | Y | N | N | N | N | N | N | N |
Termination payments | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
Pay in lieu of notice | N | Y | N | N | N | Y | Y | Y | Y | Y | N | Y | Y | Y |
Legislated severance pay (Fed/ON) | N | - | - | - | - | - | - | - | - | - | - | - | - | - |
Retiring allowance (lump sum) | N | N | N | N | N | N | N | N | N | N | N | N | N | N |
Retiring allowance (installments) | N | N | N | N | N | N | N | N | N | N | N | N | N | N |
Taxable Benefits | Fed | BC | AB | SK | MB | ON | QC | NB | PE | NS | NL | YK | NT | NU |
Awards.gifts (in kind) | N | N | N | N | N | N | N | N | N | - | N | N | N | N |
Board and lodging | Y | N | Y | Y | Y | Y | N | N | Y | Y | N | N | N | N |
Company owned/leased vehicle | Y | N | N | N | N | N | N | N | N | - | N | N | N | N |
Group term life insurance | N | N | N | N | N | N | N | N | N | - | N | N | N | N |
Group RRSP plan payments | N | N | N | N | N | N | N | N | N | - | N | N | N | N |
Loans (interest free) | N | N | N | N | N | N | N | N | N | - | N | N | N | N |
Parking | N | N | N | N | N | N | N | N | N | - | N | N | N | N |
Provincial medical | N | N | N | N | N | N | N | N | N | - | N | N | N | N |
Stock options | N | N | N | N | N | N | N | N | N | - | N | N | N | N |