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All (27) (20 to 30 of 27 results)

  • Articles and reports: 11F0019M2001149
    Geography: Canada
    Description:

    This paper extends earlier work by updating the structure and policy parameters of payroll taxes in Canada. Drawing from a newly available dataset, it also reports trends on the level, growth and role of each component of these taxes in recent years. Finally, it compares Canadian payroll taxes to those of the world's leading developed countries. The following highlights the main findings.

    Payroll taxes in Canada have grown considerably since the early 1980s, constituting an increasingly important source of revenues for both the federal and provincial governments. However, the rapid expansion observed in earlier years has in large part slowed down in the early 1990s. Payroll tax revenues collected from employees and employers in the country have stabilized at around 5.7% of GDP or 14.0% of total federal and provincial government revenues since 1992; the effective total payroll tax rate has levelled off at around $12.20 for every $100 of wages and salaries since 1994.

    The structure, level, growth, and role of each component of payroll taxes vary considerably from one province to another. Yet, EI premiums have remarkably been the largest component of these taxes in every province in both the 1980s and the 1990s, regardless of whether there are provincial payroll taxes; rising EI premiums have also consistently been the leading contributor to the expansion of total payroll taxes during this period.

    Despite rapid growth in the 1980s and early 1990s, Canadian payroll taxes remain one of the lowest in the world's major developed economies. According to data compiled by the OECD, total payroll tax revenues in Canada amounted to 6.0% of GDP in 1996 --- that is 14% lower than that of the United States (at 7.0% of GDP); the lowest in the G7 nations; and the 9th lowest among the 29 OECD member states.

    Release date: 2001-09-11

  • 22. Minimum wage [2009] Archived
    Articles and reports: 75-001-X201010313246
    Geography: Canada
    Description:

    All provinces and territories set minimum wages in their employment standards legislation. This update uses the Labour Force Survey to examine the characteristics of those who work at or below the minimum wage for experienced adults in each jurisdiction. The incidence of working for minimum wage has increased each year since 2006 but remains concentrated among youth, particularly young women.

    Release date: 2000-12-11

  • Notices and consultations: 13-605-X20000018519
    Description:

    With the release of the first quarter 2000 of the National Income and Expenditure Accounts the sectoring of federal and provincial government, non-autonomous pension plans has changed. These pension plans are now part of the personal sector. Previously these plans were included in either the federal or provincial government sector accounts.

    Release date: 2000-05-31

  • Articles and reports: 75-001-X19990044755
    Geography: Canada
    Description:

    In addition to the Survey of Consumer Finances, the Labour Force Survey now provides a way of comparing women's earnings with men's. The tow measures are explained here, as are the reasons for the sizable gap between them.

    Release date: 1999-12-01

  • Articles and reports: 63-016-X19980044488
    Geography: Canada
    Description:

    This article presents an updated statistical portrait of the gambling industry in Canada. It examines economic output, jobs and government revenue, and provides provincial comparisons.

    Release date: 1999-04-15

  • Articles and reports: 75-001-X19980033944
    Geography: Canada
    Description:

    Labour Force Survey data show that most of the recent decline in labour force participation is attributable to the upswing in school attendance and the trend toward earlier retirement.

    Release date: 1998-09-09

  • Articles and reports: 11F0019M1996090
    Geography: Canada
    Description:

    This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland. While the UI and C/QPP components are levied on both employers and employees, the WC and H/E components are levied on employers only. Our main findings are 1) payroll taxes have increased substantially over the last three decades in Canada as a whole and in every province; 2) the structure, level, growth and role of each component of payroll taxes vary remarkably from one province to another; 3) the expansion of the UI component in recent years has been the largest contributor to the rise in payroll taxes across every province in the country; and 4) despite significant growth in recent years, payroll taxes are still much lower in Canada than in most other western industrialized countries.

    Release date: 1996-02-28
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Analysis (26)

Analysis (26) (0 to 10 of 26 results)

  • Articles and reports: 75-006-X201400114035
    Description:

    This article provides information on the evolution of the minimum wage since 1975, the average hourly wage, and on the ratio between these two indicators. The article also sheds light on the increase in the proportion of paid workers earning minimum wage between 1997 and 2013, as well as the characteristics of workers most likely to be paid at this minimum rate.

    Release date: 2014-07-16

  • Articles and reports: 75-001-X201100411578
    Geography: Canada
    Description:

    This article examines changes since 1976 in a number of indicators that show the aging of Canadian workers and a growing number of workers delaying retirement. The increase in delayed retirement is consistent with an increase in the employment rate of older workers, however, it is at odds with statistics indicating that the average retirement age has remained surprisingly stable. This article attempts to reconcile the two apparently contradictory trends using a new expected working-life indicator.

    Release date: 2011-10-26

  • Articles and reports: 75-001-X201100311539
    Geography: Canada
    Description:

    This study investigates job-related training taken by immigrant employees in Canada. Using the Access and Support to Education and Training Survey (ASETS), it examines the incidence, subject and objectives of, and satisfaction with, job-related training of immigrant and Canadian-born employees. Differences among sub-groups of immigrants are compared, as well as other characteristics related to the incidence of training. Perceptions of barriers to training among immigrants and the Canadian-born are also explored.

    Release date: 2011-08-30

  • 4. Unionization, 2010 Archived
    Articles and reports: 75-001-X201011013259
    Geography: Canada
    Description:

    This update provides unionization rates for 2009 and the first half of 2010. It also includes data on earnings, wage settlements, inflation, and strikes and lockouts.

    Release date: 2010-12-20

  • Articles and reports: 13F0026M2010001
    Description:

    Amidst the financial crisis and changes in the labour market, retirement savings plans are subject to greater scrutiny. The retirement income system in Canada stands on both public and private retirement savings plans. This article describes the coverage of Canadian workers by private retirement savings plans. Using cross-sectional tax data from the T1 Family File, we describe the coverage of Canadian employed tax filers aged 15 or more by employer-sponsored pension plans (EPPs) and whether or not they contributed to Registered Retirement Savings Plans (RRSPs) in 1997, 2000, 2003, 2006 and 2008. The share of employed tax filers participating in either type of plan declined from 54% in 1997 to 50% in 2008 and this is mainly driven by a decreasing share of employed tax filers contributing to a RRSP. The share of employed tax filers participating in an EPP remained fairly stable over the period.

    Release date: 2010-03-26

  • Articles and reports: 75-001-X200911211048
    Geography: Canada
    Description:

    The Canadian labour market recently experienced its worst downturn since the recession of the early 1990s. Since employment last peaked in October 2008, employment declined by 2.3%, or 400,000 individuals. This article uses data from the Labour Force Survey to examine variations in employment levels from October 2008 to October 2009 across a variety of personal and job characteristics. Comparisons are also made with earlier recessions and the U.S. labour market.

    Release date: 2010-03-23

  • 7. Employer top-ups Archived
    Articles and reports: 75-001-X201010213243
    Geography: Canada
    Description:

    To compensate for earnings lost by employees on leave, some employers provide parents with a Supplemental Unemployment Benefit (SUB), also known as a top-up. The SUB is a government initiative that employers use as a means of reducing the net earnings loss of their employees on leave. This article examines who is likely to receive a top-up and whether the benefit influences mother's return-to-work behaviour.

    Release date: 2010-03-23

  • Articles and reports: 75-001-X200711210466
    Geography: Canada
    Description:

    Work stress is widely recognized as a major challenge to both the individual and the economy. It can come from many sources and affect people in different ways. As well, a variety of mitigating factors enter the equation. This article investigates levels, sources and effects of work stress for various socio-demographic and occupational groups.

    Release date: 2008-03-18

  • Articles and reports: 21-006-X2007004
    Geography: Canada
    Description:

    The objective of this paper is to document the characteristics of the rural and urban working poor specifically, those individuals living in a low-income economic family unit in 2003, who were not full-time students and who worked for pay for at least one hour in 2003. We then present some of the factors associated with their situation.

    Release date: 2008-01-14

  • Articles and reports: 75-001-X20061129544
    Geography: Canada
    Description:

    Discussions related to work hours are typically driven by cross-sectional studies. Much less is known about the longitudinal perspective and the persistence of long hours or periods of underemployment. The annual hours of employees are examined over a five-year period to determine what proportion experience variable work years and how their well-being is affected.

    Release date: 2007-03-20
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  • Notices and consultations: 13-605-X20000018519
    Description:

    With the release of the first quarter 2000 of the National Income and Expenditure Accounts the sectoring of federal and provincial government, non-autonomous pension plans has changed. These pension plans are now part of the personal sector. Previously these plans were included in either the federal or provincial government sector accounts.

    Release date: 2000-05-31
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