Hi Tim,
Hope you are doing well.
I am currently away on vacation and returning next Tuesday and happy to assist at that time.
In terms of the outstanding WCB NS balance you will need to determine whether you have employees working in locations in Nova Scotia and whether the employees are performing services under a mandatory classification as noted by the province.
Most employers in Nova Scotia are required by law through the Workers’ Compensation Act and Regulations to register their business/firm with the Workers' Compensation Board of Nova Scotia and pay premiums.
Generally, registration is mandatory if you are an employer:
* Conducting business in a mandatory industry (e.g., hotels, restaurants, supermarkets, fishing, trucking, construction, and other manufacturing.)
* and you have three or more workers at one time.
If you are a firm that is based outside of Nova Scotia, you will need to apply for coverage if:
* You work in a mandatory industry and
* You have three or more workers in the province for five or more days in a calendar year
My thought is that Germaine will need to contact the WCB authority to get details on the outstanding balances including statements so we can advise accordingly.
Hope this helps.
Best Regards,
George Singh
Executive Director, Indirect Tax
KPMG LLP
333 Bay Street, Suite 4600
Toronto, ON. M5H 2S5
P: (416)777-3900
F: (416)777-8226
• georgesingh@kpmg.ca<mailto:georgesingh@kpmg.ca>
Please consider the environment before printing this e-mail
From: Timothy Thomas <tt@thekey.com>
Sent: Thursday, May 22, 2025 11:21 AM
To: Singh, George <georgesingh@kpmg.ca>
Subject: Fwd: Novia Scotia employees being hired in Montreal Payroll [EXTERNAL]
Hi George,
Are you or a member of your team able to assist us with the concern Germaine has identified below?
Thanks
Tim
---------- Forwarded message ---------
From: Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>>
Date: Thu, May 22, 2025 at 11:17 AM
Subject: Re: Novia Scotia employees being hired in Montreal Payroll
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Cc: Irin Eva <irin.eva@thekey.com<mailto:irin.eva@thekey.com>>, Michael Jichetti <michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>>, Lyndsey Organ <lyndsey.organ@thekey.com<mailto:lyndsey.organ@thekey.com>>
Hi Tim,
Following up on our conversation about hiring Nova Scotia employees under the Montreal payroll, further investigation has brought to light a potential issue regarding outstanding Nova Scotia Workers' Compensation Board (WCB) payments.
It appears that previous inquiries in 2023 and 2024 from Sam and Brian about WCB access did not receive a response. Based on data from Sam, it seems Nova Scotia WCB payments have not been made since 2023.
Given this, I believe it's now crucial to first resolve this outstanding WCB issue for Nova Scotia by working with KPMG before we proceed with setting up the Montreal payroll for these employees.
I'm currently out of the office due to illness, but if a meeting is necessary to discuss this further, I can arrange one for next week.
Thanks,
Germaine Daniels
Payroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com<https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!iIZvBoSXkhmTn1uNPE5IgpaUJnviWS3ZpyAcDBM488_HLIubrd96MLHWEIqqnC5qTQIZ4GgsUDkC$>
On Thu, May 22, 2025 at 7:04 AM Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>> wrote:
Hi Tim,
Following up on your inquiry about hiring Nova Scotia employees into the Montreal payroll, could you please provide a couple of employee names for our review? As each entity and tax structure has its own specific requirements, we want to ensure everything is set up correctly for wage and hour compliance.
Thanks!
Germaine DanielsPayroll Director
germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Phone: 562-380-3662
TheKey.com<https://urldefense.com/v3/__http:/TheKey.com__;!!N8Xdb1VRTUMlZeI!iIZvBoSXkhmTn1uNPE5IgpaUJnviWS3ZpyAcDBM488_HLIubrd96MLHWEIqqnC5qTQIZ4GgsUDkC$>
On Thu, May 22, 2025 at 6:58 AM Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>> wrote:
Good morning Germaine,
Given that we have previously been paying these employees out of the Toronto payroll account, I had assumed a lot of this legwork has already been completed and could simply be ported over to Montreal. If we provide you with the names of the employees is that possible?
If not, I'm happy to work with KPMG to get us the information required.
Thank you!
Tim
On Mon, May 19, 2025 at 4:30 PM Germaine Daniels <germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>> wrote:
Hi Tim,
During a conversation with Irin she mentioned that you were inquiring about hiring Nova Scotia employees into Montreal payroll.
Below we have outlined the next steps for hiring Nova Scotia employees to the Montreal payroll.
First, the WCB setup and rate, will need to be established. Therefore, you would need to work with KPMG to establish the Nova Scotia relevant rate and establish a new account under the Montreal Caregivers payroll. (Unfortunately. I do not have direct contact with KPMG nor am I authorized so maybe this is something you can work with @Michael Jichetti<mailto:michael.jichetti@thekey.com> as this is Workers Compensation.
Regarding CRA regulations, their taxation is based on the employee's Province of Employment, which is what appears on their T4 form. The Province of Employment is determined by factors such as whether they report to a physical work location, and if not, where the head office or payroll is based. It's important to note that while employees might be taxed based on a different province than where they live (which can occur with remote work), WCB regulations may vary. Therefore, you should contact WCB directly to confirm coverage for each employee.
In addition, we need to determine the appropriate department for these employees. @Lyndsey Organ<mailto:lyndsey.organ@thekey.com> Can you assist with this? Finally, you will need to ensure that these employees are added to both Clear Care and the Payroll New Hire Sheet.
For your reference, here are some notes regarding WCB:
* WCB was remitted by Ceridian.
* The WCB Annual Return was handled by the Accounting Team.
* Under the Toronto Payroll in 2024, the Nova Scotia WCB remittance number was 812319374NW0001, with a remittance frequency of ACCELERATED and a rate of 9.20%.
Please let me know if you have any questions about these steps? Also can you share the time frame you plan on launching these changes?
Thanks,
Germaine Daniels
Director Payroll | TheKey
Email: germaine.daniels@thekey.com<mailto:germaine.daniels@thekey.com>
Mobile: 562.784.1800
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