Canada — Hiring & Payroll Setup

A foreign enterprise hiring employees in Canada faces the threshold question of whether that hiring creates a permanent establishment (PE) — a taxable presence that subjects the enterprise to Canadian corporate income tax on profits attributable to the PE. Canada's domestic PE definition is codified in subsection 400(2) of the Income Tax Regulations, and Canada's bilateral tax treaties (most of which follow the OECD Model Tax Convention Article 5 framework) impose parallel PE tests that determine whether Canada may tax business profits of a non-resident enterprise.

## Domestic PE: Regulation 400(2)

Under subsection 400(2) of the Income Tax Regulations, "permanent establishment" means a fixed place of business of the corporation, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse.

The regulation provides that a corporation has a PE in specific circumstances:

• Fixed place of business. If the corporation has a fixed place of business (the listed examples are illustrative, not exhaustive).

• No fixed place. If the corporation does not have any fixed place of business, it has a PE at the principal place in which the corporation's business is conducted.

• Employee or agent with contracting authority or stock. A corporation carries on business through an employee or agent, established in a particular place, who has general authority to contract for his employer or who has a stock of merchandise owned by his employer from which he regularly fills orders, the corporation is deemed to have a PE in that place.

• Substantial machinery or equipment. If a corporation uses substantial machinery or equipment in a particular place at any time in a taxation year it is deemed to have a PE in that place.

• Default rule. A corporation that would not otherwise have any PE is deemed to have a PE at the place designated in its incorporation documents or bylaws as its head office or registered office.

This domestic PE rule applies both to foreign corporations carrying on business in Canada (for purposes of allocating taxable income and determining eligibility for the federal tax abatement under subsection 124(1) of the Income Tax Act) and to Canadian corporations allocating income among provinces.

## Treaty-based PE framework

Most of Canada's bilateral tax treaties define PE as "a fixed place of business through which the business of an enterprise is wholly or partly carried on," consistent with Article 5 of the OECD Model Tax Convention. The treaty definition typically requires three elements:

1. A place of business (any premises, facilities, or installations used for carrying on business);
2. The place must be fixed (established at a distinct geographical location with a degree of permanence); and
3. The business of the enterprise must be carried on through that place.

In addition, most treaties contain a dependent-agent PE rule under which a PE arises if a person in Canada (whether employee or agent) habitually exercises authority to conclude contracts on behalf of the foreign enterprise, and is not an independent agent acting in the ordinary course of business.

## Home-office and remote-employee PE risk

Both the domestic Regulation 400(2) and treaty-based PE frameworks can apply to employee home offices. The central question is whether the home office constitutes a "fixed place of business" or whether the employee has "general authority to contract" for the employer.

Key risk factors that increase the likelihood of a home-office PE include:

• The employer requires the employee to work from the Canadian residence (rather than the employee choosing to do so for personal convenience);
• The employer reimburses rent or home-office expenses, or provides equipment that effectively designates the home as a business location;
• The home address is publicly listed as a company office, on business cards, or on the employer's website;
• The employee exercises de facto or formal authority to negotiate or conclude contracts on behalf of the employer;
• The employee performs core revenue-generating activities (such as sales, client delivery, or business development) from the Canadian location on a sustained basis.

Conversely, PE risk is lower where:

• The employer provides office space or hoteling arrangements in its home jurisdiction and the employee voluntarily chooses to work remotely;
• The employer does not bear home-office costs and does not designate the home as a business address;
• The employee's role is preparatory or auxiliary (information-gathering, purchasing, administrative support) rather than core profit-generating; and
• The assignment is short-term (under six months) and non-recurring.

## Consequences of a PE in Canada

If a PE is found, the foreign enterprise is subject to Canadian corporate income tax on profits attributable to the PE. Compliance obligations include:

• Registration for a business number with the Canada Revenue Agency (CRA);
• Annual filing of T2 corporate income-tax returns with allocation of profits to the PE under arm's-length transfer-pricing principles;
• Payment of federal and provincial corporate income tax (combined rates vary by province);
• Potential branch tax (up to 25%, often reduced by treaty) on after-tax profits not reinvested in qualifying Canadian property; and
• Possible GST/HST registration if the enterprise makes taxable supplies in Canada.

## Mitigation strategies

Foreign enterprises can reduce PE risk by:

• Avoiding indicia of control over employee home offices (no reimbursement of rent, no listing of home addresses as business locations);
• Restricting employee authority to negotiate or conclude contracts; ensuring all material contract approvals occur outside Canada;
• Limiting the duration and intensity of Canadian activities (short assignments; preparatory or auxiliary functions);
• Incorporating a Canadian subsidiary or engaging an Employer of Record (EOR), which creates a clear legal entity boundary and eliminates PE ambiguity (though at the cost of subsidiary compliance or EOR fees).

Because PE determinations are highly fact-specific and turn on the totality of the relationship between the enterprise, the employee, and the Canadian location, enterprises hiring their first employee in Canada should assess PE exposure before commencing operations and document the business rationale and structural safeguards.

Source: Income Tax Regulations, C.R.C., c. 945, s. 400(2)

An employer hiring employees in Canada must register for a payroll deductions account with the Canada Revenue Agency (CRA) before the first remittance due date, withhold Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, and federal and provincial income tax from employee wages, and remit both the employee and employer shares to the CRA on a schedule determined by the employer's average monthly withholding amount (AMWA).

## Business Number and payroll program account (RP account)

Every employer must obtain a business number (BN) — a unique nine-digit identifier assigned by the CRA — and register for a payroll deductions program account (designated by the suffix "RP" followed by a four-digit reference number). The 15-character payroll account number takes the form 123456789 RP 0001 and is used to remit source deductions and file annual T4 information returns.

Employers register for a BN and RP account using Business Registration Online (BRO), the CRA's secure online portal. Online registration is the fastest method and typically provides the BN and program account instantly. Employers who already have a BN for another purpose (such as GST/HST or corporate income tax) add the RP program account to the existing BN; the BN itself is issued only once per business entity.

Non-resident employers (foreign entities hiring employees in Canada) use either the Non-Resident Business Registration online form or complete Form RC1 (Request for a Business Number and Certain Program Accounts) and submit it by mail or fax to the Non-resident Registration and Security unit at the Atlantic Tax Centre in Summerside, Prince Edward Island.

## Three mandatory source deductions

Employers must withhold and remit three categories of payroll deductions:

1. Canada Pension Plan (CPP) contributions. Employees and employers each contribute a percentage of pensionable earnings above a basic annual exemption. For 2026, the employee and employer base contribution rate is 4.95% of pensionable earnings between the basic exemption (calculated per pay period) and the Year's Maximum Pensionable Earnings (YMPE) of $74,600. A second additional CPP contribution (CPP2) applies at a rate of 4.00% on pensionable earnings between the YMPE ($74,600) and the Year's Additional Maximum Pensionable Earnings (YAMPE) of $85,000. The employer matches the employee's CPP and CPP2 contributions and remits both the employee and employer shares to the CRA. (Rates and thresholds are indexed annually; these figures reflect the 2026 calendar year.)

2. Employment Insurance (EI) premiums. Employees pay EI premiums on insurable earnings up to an annual maximum. The employer deducts the employee premium and also pays an employer premium equal to 1.4 times the employee premium. Both shares are remitted to the CRA.

3. Federal and provincial income tax. Employers withhold income tax based on the employee's earnings, pay frequency, and personal tax credits claimed on federal and provincial Form TD1 (Personal Tax Credits Return). The CRA publishes payroll deduction tables and formulas (Guide T4032 and Guide T4127) that specify the tax to be withheld based on the employee's claim code and province of employment.

## Remitter type and remittance frequency

An employer's remitter type determines how frequently it must remit source deductions to the CRA. Remitter type is based on the employer's average monthly withholding amount (AMWA) from two calendar years prior. For example, an employer's 2026 remitter type is determined by its AMWA in 2024. The AMWA is calculated as the total source deductions remitted in that calendar year divided by the number of months (maximum 12) that required a payroll remittance.

The CRA assigns one of four remitter types:

Quarterly remitter (new or existing small employer). An employer qualifies as a quarterly remitter if:

• New employer (payroll account open less than 12 months): the monthly withholding amount (MWA) — the total CPP, EI, and income tax deducted in a given month — is less than $1,000 and the employer maintains a perfect compliance record on all payroll and GST/HST accounts; or
• Existing employer (payroll account open at least 12 months): the AMWA in the calendar year two years prior was less than $3,000 and the employer maintains a perfect compliance record.

Quarterly remittances are due by the 15th day of the month following the end of each calendar quarter: April 15, July 15, October 15, and January 15. If a new employer's MWA reaches $1,000 or more in any month during a quarter, the employer becomes a regular remitter starting with the next calendar quarter.

Regular remitter. An employer with an AMWA between $3,000 and $24,999.99 is a regular remitter. Regular remitters remit monthly, with the remittance for each month due by the 15th day of the following month. For example, the remittance for wages paid in March is due by April 15.

Accelerated remitter — Threshold 1. An employer with an AMWA between $25,000 and $99,999.99 is an accelerated remitter (Threshold 1). Accelerated Threshold 1 remitters remit twice per month:

• For remuneration paid from the 1st through the 15th day of the month, the remittance is due by the 25th day of the same month.
• For remuneration paid from the 16th through the last day of the month, the remittance is due by the 10th day of the following month.

Accelerated remitter — Threshold 2. An employer with an AMWA of $100,000 or more is an accelerated remitter (Threshold 2). Accelerated Threshold 2 remitters must remit four times per month, with the CRA receiving payment within three business days following the last day of each of the following pay periods:

• 1st through 7th day of the month
• 8th through 14th day of the month
• 15th through 21st day of the month
• 22nd through the last day of the month

Accelerated Threshold 2 remitters must remit through a Canadian financial institution to meet the three-business-day deadline. The CRA may charge a 3% penalty if the payment is made on the due date but not at a financial institution.

## Perfect compliance record

To qualify as or remain a quarterly remitter, an employer must maintain a perfect compliance record over the preceding 12 months on all payroll and GST/HST accounts the employer holds. A perfect compliance record requires:

• All payroll and GST/HST returns filed on time;
• All remittances made on time and in full;
• No penalties or interest assessed for late filing or late remittance; and
• No outstanding payroll or GST/HST balances.

A single late remittance or filing disqualifies the employer from quarterly remitter status.

## Associated corporations

If an employer is part of a group of associated corporations (as defined under the Income Tax Act), the remitter type is determined by the combined AMWA of all associated corporations. All associated corporations are assigned the same remitter type. This prevents a corporate group from fragmenting payroll across multiple entities to qualify for a lower remittance frequency.

## Annual review and notification

Every November, the CRA reviews all payroll accounts and determines each employer's remitter type for the following calendar year based on AMWA data from two years prior. If an employer's remitter type changes, the CRA sends written notification. Employers whose AMWA rises to $25,000 or more may receive Form T216 (Accelerated Remitter Notification and Questionnaire) to confirm their payroll structure and determine whether they will be classified as an accelerated remitter for the following year.

## Remittance methods

Employers may remit source deductions electronically (using the CRA's My Business Account, through a financial institution's online banking portal, or via wire transfer) or in person at a Canadian financial institution using a personalized remittance voucher (Form PD7A for regular and quarterly remitters; Form PD7A-RB or PD7A(TM) for accelerated remitters). Accelerated Threshold 2 remitters must remit through a financial institution to satisfy the three-business-day receipt deadline.

Employers who remit electronically do not receive paper remittance vouchers. The CRA encourages electronic remittance as the fastest and most reliable method.

## Consequences of late or missed remittances

An employer that fails to remit source deductions on time is subject to penalties and interest. The CRA assesses penalties and charges compound daily interest on unpaid balances. Employers that deduct amounts from employee wages but do not remit them to the CRA are liable for both the employee and employer shares of any CPP contributions and EI premiums that were deducted but not remitted, plus penalties and interest.

Under the Income Tax Act, the Canada Pension Plan, and the Employment Insurance Act, directors of a corporation are jointly and severally (or solidarily) liable for unremitted source deductions, including penalties and interest, if the corporation fails to remit amounts held in trust for the Receiver General. Directors can avoid personal liability if they exercise the degree of care, diligence, and skill that a reasonably prudent person would exercise in comparable circumstances to ensure the corporation makes the required remittances (see CRA Information Circular IC89-2R3, Directors' Liability).

Employers who do not comply with payroll requirements may be prosecuted and could be fined from $1,000 to $25,000, or fined and imprisoned for a term of up to 12 months.

## Quebec

Employers with employees in Quebec remit Quebec Pension Plan (QPP) contributions, Quebec Parental Insurance Plan (QPIP) premiums, and Quebec provincial income tax to Revenu Québec, and remit CPP contributions (where applicable), Employment Insurance premiums, and federal income tax to the CRA. Quebec employers use Revenu Québec's guidance and forms for provincial payroll deductions and file the RL-1 information return with Revenu Québec.

Source: Payroll – Canada Revenue Agency

An employer hiring employees in Canada must determine whether those employees are governed by federal employment law (the Canada Labour Code, R.S.C., 1985, c. L-2, and related federal statutes) or by provincial or territorial employment standards legislation. This jurisdictional threshold determines which minimum-wage, overtime, leave, termination-notice, and record-keeping rules apply, and which government agency (federal Labour Program or provincial ministry of labour) enforces compliance. The distinction turns on the nature of the employer's business, not the employee's role or location.

## Federal jurisdiction: the 6% of Canadian employees in federally regulated industries

Approximately 6% of Canadian employees work in industries that fall under federal legislative authority. These employees are governed by Part III (Standard Hours, Wages, Vacations and Holidays) and Part II (Occupational Health and Safety) of the Canada Labour Code and related federal statutes such as the Canada Pension Plan Act, the Employment Insurance Act, and the Income Tax Act.

The Canada Labour Code applies to employees working in or in connection with the operation of a "federal work, undertaking or business" as defined in section 2 of the Code. The definition includes:

• Transportation and communication. Any work, undertaking, or business operated or carried on for or in connection with navigation and shipping (whether inland or maritime, including the operation of ships and transportation by ship anywhere in Canada); a railway, canal, telegraph, or other work or undertaking connecting any province with any other province, or extending beyond the limits of a province; a line of ships connecting a province with any other province or extending beyond the limits of a province; a ferry between any province and any other province or between any province and any country other than Canada; aerodromes, aircraft, or a line of air transportation; and a radio broadcasting station.

• Interprovincial and international undertakings. A line of steamships or ships connecting a province with any other or others of the provinces, or extending beyond the limits of a province; a railway connecting any province with any other or others of the provinces or extending beyond the limits of a province; a canal, telegraph, or other work or undertaking connecting any province with any other or others of the provinces, or extending beyond the limits of a province.

• Specific industries. Grain elevators, feed and seed mills, feed warehouses, and grain-seed cleaning plants operated in connection with a grain elevator; uranium mining and processing; banks and banking; and any work or undertaking that the Parliament of Canada declares to be for the general advantage of Canada or for the advantage of two or more provinces.

Sectors commonly subject to federal jurisdiction include banking and finance, interprovincial and international transportation (rail, road, marine, air), telecommunications and broadcasting, postal service, grain handling, port operations, pipelines crossing provincial or international boundaries, uranium mining, and activities on First Nations reserves or on Crown federal lands (though this last category is subject to specific analysis).

The Federal Labour Program of Employment and Social Development Canada (ESDC) administers and enforces the Canada Labour Code. Employers whose business or undertaking is federally regulated must comply with federal minimum standards for hours of work, minimum wage (as of April 1, 2025, the federal minimum wage is CAD $17.30 per hour, indexed annually to inflation), overtime (1.5× the regular rate after 8 hours per day or 40 hours per week, whichever results in the higher entitlement), statutory holidays, annual vacation, and leaves of absence. Federally regulated employers also remit Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums under federal payroll obligations.

## Provincial and territorial jurisdiction: the 94% governed by provincial employment standards

The vast majority of Canadian employees—approximately 94%—are governed by the employment standards legislation of the province or territory in which they work. Each of the ten provinces and three territories has enacted employment standards legislation establishing minimum terms and conditions of employment (examples include Ontario's Employment Standards Act, 2000, S.O. 2000, c. 41; British Columbia's Employment Standards Act, R.S.B.C. 1996, c. 113; Alberta's Employment Standards Code, R.S.A. 2000, c. E-9; and Quebec's Act respecting labour standards, C.Q.L.R. c. N-1.1).

Provincial employment standards legislation applies to any employer carrying on business in the province whose operations do not fall within the federal Canada Labour Code definition of a federal work, undertaking, or business. Provincial standards govern minimum wage (which varies by province, ranging from CAD $13.00 per hour in Saskatchewan to CAD $17.40 per hour in Yukon as of 2026, with many provinces indexing annually), hours of work and overtime (most provinces provide 1.5× regular pay after 40 or 44 hours per week, but daily overtime thresholds and averaging-agreement provisions vary), public holidays and vacation entitlement (most provinces provide five to nine statutory holidays per year and two weeks' vacation after one year of service), leaves of absence (including maternity, parental, sick, family-responsibility, bereavement, and domestic-violence-related leaves, with durations and eligibility criteria differing by province), and notice of termination or termination pay (ranging from one week after three months of service to eight weeks or more after eight years, depending on the province and length of service).

Provincial and territorial ministries or departments of labour administer and enforce provincial employment standards legislation. Employers hiring in multiple provinces must comply with the employment standards legislation of each province in which they have employees, as the rules are not uniform across Canada.

## Determining jurisdiction: the nature-of-the-business test

The threshold question is whether the employer's business or undertaking as a whole is a federal work, undertaking, or business under section 2 of the Canada Labour Code. The analysis focuses on the essential character of the employer's operations, not on the specific duties of individual employees or the physical location of the work. A single employer may have some operations that are federally regulated and others that are provincially regulated (for example, a business with both a federally regulated airline division and a provincially regulated hotel or catering division), in which case employees are divided between the two regimes based on the division or undertaking in which they work.

Key principles:

• Industry-based, not employee-based. If the employer's core business is a federal work, undertaking, or business (for example, a bank, an airline, a federally incorporated railway, or an interprovincial trucking company), all employees employed in or in connection with the operation of that business—including administrative, payroll, IT, HR, and cleaning staff—are governed by the Canada Labour Code, not by provincial employment standards.

• Incidental or ancillary activities do not change jurisdiction. An employer whose core business is provincially regulated does not become federally regulated merely because it occasionally ships goods interprovincially or uses telecommunications. Conversely, a federally regulated employer does not become provincially regulated for employees who perform support functions (such as accounting or human resources) even if those functions could theoretically be performed for any type of business.

• Constitutional division of powers. The distinction between federal and provincial jurisdiction reflects Canada's constitutional division of legislative powers under sections 91 and 92 of the Constitution Act, 1867. The Canada Labour Code applies to matters that the Constitution assigns to federal jurisdiction (such as navigation and shipping, interprovincial railways, telecommunications, and banking). Provincial legislatures have jurisdiction over "property and civil rights in the province," which includes most employment relationships.

Employers uncertain of their jurisdictional status should consult the Federal Labour Program (by telephone at 1-800-641-4049 or online at canada.ca/labour-standards) or seek legal advice. Misclassifying the applicable regime can result in non-compliance with minimum standards, exposure to complaints and enforcement proceedings, and liability for unpaid wages, overtime, vacation pay, or termination pay under the correct statute.

## Implications for hiring and payroll setup

The jurisdictional determination has immediate practical consequences for an employer setting up payroll and HR systems in Canada:

1. Minimum wage and overtime calculation. Federal and provincial minimum wages differ, as do the thresholds and rates for overtime. As of 2026, the federal minimum wage (CAD $17.30 per hour) is higher than the minimum wage in several provinces (Alberta: $15.00; Saskatchewan: $13.00; Manitoba: $15.30; New Brunswick: $14.75; Nova Scotia: $15.20; Prince Edward Island: $15.00; Newfoundland and Labrador: $15.00). Federally regulated employers must pay the federal minimum wage regardless of the province in which the employee works. Overtime thresholds also differ: the Canada Labour Code provides for overtime after 8 hours per day or 40 hours per week, while most provincial statutes provide for overtime only after 40 or 44 hours per week (with some provinces, such as British Columbia, offering daily overtime thresholds as well).

2. Statutory holidays, vacation, and leave entitlements. The number of paid statutory holidays, the annual vacation entitlement, and the availability and duration of leaves of absence (maternity, parental, sick, family-responsibility, bereavement, and other statutory leaves) differ between the Canada Labour Code and each provincial statute. For example, the Canada Labour Code provides for ten paid statutory holidays per year (New Year's Day, Good Friday, Victoria Day, Canada Day, Labour Day, National Day for Truth and Reconciliation, Thanksgiving, Remembrance Day, Christmas Day, and Boxing Day), while Ontario provides for nine (with Boxing Day not included as a statutory holiday). Federal employees are entitled to three weeks of vacation after five years of service and four weeks after ten years, while most provinces provide only two weeks after one year and three weeks after five years (though Saskatchewan provides three weeks after one year). Federally regulated employers must provide up to 17 weeks of maternity leave and up to 63 weeks of parental leave (or up to 71 weeks if maternity leave is not taken), while Ontario provides up to 17 weeks of pregnancy leave and up to 61 or 63 weeks of parental leave depending on whether pregnancy leave is taken; other provinces vary.

3. Record-keeping and notice requirements. Both federal and provincial statutes require employers to maintain payroll and employment records, but the specific information to be recorded, the retention period, and the form of records differ. Under the Canada Labour Code and the Canada Labour Standards Regulations, C.R.C., c. 986, employers must retain records for 36 months after the work is performed and must record specific information about hours worked, wages paid, and vacation and leave entitlements. Provincial requirements vary (for example, Ontario requires records to be retained for three years after the employee ceases to be employed, while British Columbia requires two years for wage statements and four years for other records). Employers hiring in multiple provinces should implement record-keeping systems that satisfy the requirements of all applicable statutes.

4. Enforcement and complaint procedures. An employee subject to the Canada Labour Code files a complaint with the Federal Labour Program of Employment and Social Development Canada, while an employee subject to provincial employment standards files a complaint with the provincial ministry or department of labour. The limitation periods, complaint procedures, and remedies differ. Under the Canada Labour Code, an employee generally must file a complaint within six months of the alleged violation (with extensions available in certain circumstances). Provincial limitation periods range from six months (in some provinces) to two years (Ontario, for unpaid wages) or longer for certain claims.

5. Termination notice and severance pay. The notice period or termination pay required when an employer dismisses an employee without cause differs substantially between the Canada Labour Code and provincial statutes, and among the provinces. The Canada Labour Code provides for two weeks' notice after three months of continuous employment, with no increase for longer service. In contrast, Ontario's Employment Standards Act, 2000 provides for one week of notice after three months, two weeks after one year, and up to eight weeks after eight years or more of service. In addition, Ontario requires severance pay (one week's pay per year of service, to a maximum of 26 weeks) for employees with five or more years of service if the employer's payroll in Ontario is at least CAD $2.5 million. The Canada Labour Code does not have a statutory severance-pay provision analogous to Ontario's, though federally regulated employers are subject to the federal unjust-dismissal complaint procedure (sections 240–246 of the Code) for employees with at least 12 months of continuous service who are not covered by a collective agreement.

An employer hiring its first employee in Canada should confirm the jurisdictional question before onboarding, as the applicable statute determines the payroll deductions, wage statements, statutory-holiday entitlements, record-keeping obligations, and termination-notice rules that will apply throughout the employment relationship.

Source: Canada Labour Code, R.S.C., 1985, c. L-2, s. 2 (definitions)

Canadian law does not generally require employers to provide a written employment contract to employees, whether at the federal level or under most provincial employment standards statutes.

Federal law (Canada Labour Code): The Canada Labour Code (R.S.C., 1985, c. L-2) does not mandate a written employment agreement for non-unionized employees. The Canada Labour Standards Regulations require employers to maintain written records of employee information (name, address, job title, wage rate, etc.), but there is no obligation to deliver these records or a written contract to the employee (Canada Labour Standards Regulations, C.R.C., c. 986, s. 6).

Ontario: The Employment Standards Act, 2000 does not require a written employment contract. Employers are, however, required to provide each employee with a copy of the Ministry of Labour’s “Employment Standards in Ontario” information sheet, either in print or electronic form, within 30 days of hire (ESA, s. 2.1; O. Reg. 291/01). There is no statutory requirement for an offer letter or contract unless the employment is covered by a collective agreement.

British Columbia: Provincial law does not require a written employment contract except for specified circumstances (e.g., for farm labour contractors or live-in domestic workers). For general employment, terms can be oral or implied (Employment Standards Act, R.S.B.C. 1996, c. 113, ss. 13–15—no requirement for written agreement for most roles).

Other provinces and best practice: Quebec, Alberta, and most other provinces similarly do not require written employment contracts for typical hires. The employer’s obligation is to meet all minimum standards (wages, hours, leaves, etc.) set out in the applicable federal or provincial law. If a fact of a province-wide written contract requirement exists, it could not be confirmed from the published acts reviewed as of 2026-06-15.

Best practice: While not a statutory requirement, it is best practice to use a clear, written employment agreement that describes essential terms (role, pay, hours, classification, notice provisions, etc.) to minimize disputes and document both parties’ expectations. Failure to use written terms does not exempt employers from statutory minimums—compliance is required regardless of documentation.

Special categories and exceptions (e.g., youth, farm, or foreign national employees) may have further requirements under immigration or sectoral rules, but these are not general to all employment.

Source: Canada Labour Code, R.S.C., 1985, c. L-2, Canada Labour Standards Regulations, C.R.C., c. 986, s. 6

Employers hiring employees in Canada are required by federal law to obtain each employee’s Social Insurance Number (SIN) to comply with payroll, tax, and statutory reporting duties. The SIN is a nine-digit personal identifier used for income tax (T4), Canada Pension Plan (CPP) and Employment Insurance (EI) contributions, and related public programs.

Collection of the SIN:

• Employers must request each new employee’s SIN as part of onboarding. Under section 237 of the Income Tax Act, employers must obtain the SIN for wage reporting to the Canada Revenue Agency (CRA), and section 28(1) of the Employment Insurance Regulations requires employees to provide it to their employer within three days of starting work. If the employee does not have a SIN, the employer should direct them to apply at a Service Canada office and may accept a receipt as interim proof.
• Employers must be attentive to temporary SINs beginning with “9,” issued to individuals with limited work authorization in Canada. Statute does not prescribe a specific employer tracking process but recognizing expiry dates remains prudent practice.

Verification and use:

• Employers are responsible for ensuring the SIN matches the employee’s name (as shown on the original document, such as a SIN card or confirmation letter). If the SIN or name appears incorrect or illegible, the employer should request review of the original government-issued document.
• The SIN is to be used strictly for statutory reporting: wage and tax slips, CPP and EI contributions, and compliance with federal and (where applicable) provincial programs. The SIN must appear on every T4 slip filed with the CRA for the employee.

Recordkeeping and privacy:

• The Income Tax Act and CRA require employers to keep records, including SINs, for at least six years from the end of the last taxation year to which they relate.
• There is no express statutory prescription for how the SIN must be stored, but employers are expected to maintain confidentiality and restrict access to those staff with a legitimate business need.

Best practices: Statute does not require encrypted or locked storage for SIN records, nor does it mandate SIN not be used as an internal employee ID—these are best practices advised in official Canadian agency guidance, but not explicit legal requirements. Employers should follow prudent confidentiality procedures even in the absence of detailed statutory mandate.

Source: Income Tax Act, s. 237, Employment Insurance Regulations, SOR/96-332, s. 28(1)

A Canadian employer hiring a foreign national (not a Canadian citizen or permanent resident) must confirm that the individual has valid authorization to work in Canada before starting employment. This obligation is established by section 30(1) of the Immigration and Refugee Protection Act (IRPA), which prohibits employing foreign nationals who are not authorized to work under Canadian immigration laws. Section 196 of the Immigration and Refugee Protection Regulations (IRPR) echoes this, prohibiting the employment of foreign nationals not meeting the conditions of their work permit.

Verification of Work Authorization:

• Employers must verify proof of Canadian citizenship, permanent residence, or a valid work permit before onboarding. The work permit must match the intended job, specific employer (if named), location, and validity period. A permit naming a different employer or job, or one that has expired, is not valid for the hiring employer’s use. Exemptions exist for certain business visitors and categories under IRPR s.186, but these are limited and must be confirmed specifically by regulation.

• There is no statutory requirement to retain a copy of the work permit, though it is prudent to keep evidence of diligence for potential audit defense. Statute is otherwise silent as of 2026-06-15.

Labour Market Impact Assessment (LMIA):

• Most closed (employer-specific) work permits require an approved LMIA from Employment and Social Development Canada (ESDC), confirming a shortage of Canadians for the role (IRPR ss. 203, 208). Only LMIA-exempt roles (enumerated in IRPR ss. 204–208) may be filled directly. Employers must ensure the LMIA is obtained and the conditions are met before employment begins.

Payroll and Record-keeping:

• Upon verifying work authorization, payroll setup follows standard procedures: the employee provides a Social Insurance Number (SIN). For most foreign nationals and temporary residents, the SIN begins with “9” and has an expiry matching immigration status. Employers must not employ or pay a foreign national after the expiry of their work permit or SIN unless status is renewed. While the law does not expressly require tracking expiry, Service Canada and administrative guidance expect monitoring; statute and regulation are otherwise silent as of 2026-06-15.

Penalties and Enforcement:

• Employers who hire without verifying proper work authorization face significant penalties: administrative monetary penalties of up to $100,000 per violation, per s. 209.97 of the IRPR. Criminal prosecution under IRPA s.124(1)(c) is possible in severe or repeated cases.

Provincial Variation:

• Some provinces and programs may impose further onboarding rules, but primary federal statute is silent on such requirements as of 2026-06-15.

Source: Immigration and Refugee Protection Act, S.C. 2001, c. 27, s. 30, Immigration and Refugee Protection Regulations, SOR/2002-227, ss. 196, 203, 208, 209.97

Employers in Canada must enroll every new hire in the Canada Pension Plan (CPP) and Employment Insurance (EI) as soon as employment begins. There is no separate government registration for the employee: enrollment is accomplished mechanically by withholding and remitting the correct amounts from payroll and reporting the employee’s data (including SIN) to the Canada Revenue Agency (CRA).

1. Confirm insurable and pensionable employment

• Nearly all employees aged 18–69 in pensionable work are covered by CPP (Canada Pension Plan Act s. 7); rare statutory exceptions exist (certain students, religious exemptions). EI applies to nearly all employment unless excluded by regulation.

2. Collect mandatory new-hire information

• By law, employers must obtain the Social Insurance Number (SIN) from every employee within three days of starting work (Income Tax Act s. 237; Employment Insurance Regulations s. 28(1)). Additional required data: legal name, date of birth, hire date, address.

3. Set up CPP and EI deductions and remittances

• CPP deductions begin as soon as the employee earns pensionable wages above the basic annual exemption ($3,500—Canada Pension Plan Act s. 8(1)).
• EI premiums must be deducted from every dollar of insurable earnings; employer contributions are set at 1.4 times the employee’s premium unless a reduced rate applies (Employment Insurance Act s. 66.1).
• Source deductions start with the first payroll and must be remitted to the CRA on the employer’s assigned frequency.

4. Payroll records and statutory statements to employees

• Employers must report and remit employee and employer shares for CPP/EI throughout employment and issue year-end T4 slips reflecting all contributions. Employers must obtain, use, and retain the SIN under statutory requirements (Income Tax Act s. 237), but there is no stand-alone process to "register" the employee with CPP/EI—correct deduction and remittance is the enrollment.

5. Communication to the employee

• The Canada Labour Code and analogous provincial statutes require employers to provide pay statements showing statutory deductions; unable to confirm a single federal citation for pay statement itemization as of 2026-06-16.

No separate employee-side enrollment portal: The employer fulfills all onboarding requirements by ensuring timely payroll deduction, remittance, and SIN reporting from the first paycycle. Failure to comply triggers penalties under the Canada Pension Plan Act and Employment Insurance Act.

Source: Income Tax Act, s. 237 Source: Employment Insurance Regulations, SOR/96-332, s. 28(1) Source: Canada Pension Plan Act, RSC 1985, c. C-8, ss. 7, 8 Source: Employment Insurance Act, S.C. 1996, c. 23, s. 66.1

Employers in Canada are required by federal law to provide itemized pay statements and maintain employment records for a statutory period. These obligations are established under the Canada Labour Code and the Canada Labour Standards Regulations.

Pay Statements: Section 254 of the Canada Labour Code requires federally regulated employers to furnish each employee with a written statement of wages for every pay period. This pay statement must include, for the relevant period: the days on which work was performed, the wage rate, any overtime pay or statutory holiday pay, all deductions from wages, and the total gross and net pay. The statement may be delivered in writing or electronically, provided the employee can access it and produce a printed copy if desired.

Recordkeeping: Section 25 of the Canada Labour Standards Regulations requires employers to maintain records for every employee, showing the dates of work, hours worked, wage rates, amounts paid (including overtime, statutory holiday pay, vacation, and other wage elements), and any deductions. These records must be kept for thirty-six (36) months after the work is performed. Records may be stored electronically or in paper format but must be available for inspection by the Minister of Labour upon request.

Practical compliance: These requirements apply to all federally regulated employers in sectors within federal jurisdiction (see the Canada Labour Code for jurisdictional scope). Failure to provide pay statements or keep records as required may trigger statutory penalties, compliance orders, and risk of prosecution following investigation by the federal labour authority.

Unable to confirm a primary-source .gc.ca host for the Ontario statute as of 2026-06-16; for Ontario or other provinces, consult the official provincial legislation for local rules on pay statements and retention.

Source: Canada Labour Code, R.S.C., 1985, c. L-2, s. 254 Source: Canada Labour Standards Regulations, C.R.C., c. 986, ss. 24–25

Every employer hiring an employee in Canada must obtain a completed federal TD1 Personal Tax Credits Return—and, except in Quebec, a matching provincial or territorial TD1—from each new hire. The TD1 establishes the amount of personal tax credits the employee will claim, directly determining how much income tax the employer must withhold from payroll. The requirement is grounded in section 153 of the Income Tax Act, which directs that employers withhold tax from remuneration using a "prescribed form" to establish claim amounts; precise onboarding procedures and deadlines come from Canada Revenue Agency (CRA) guidance and forms for the calendar year.

Which forms and when:

• Every new hire must complete a federal TD1, available on the CRA site. Employers must also collect the provincial or territorial TD1 for the employee's work location (e.g., TD1ON for Ontario, TD1BC for British Columbia), unless the employee works in Quebec, which uses TP-1015.3-V to Revenu Québec.
• CRA guidance instructs that these forms be collected by the first day of work; if an employee does not provide a TD1, the default "basic personal amount" only is used when calculating withholding (see CRA's "TD1" page).

Recordkeeping and compliance:

• Employers must keep a copy (paper or electronic) of the completed forms for at least 6 years after the last year they relate to. Forms are not filed with the CRA unless specifically requested or if an employee claims more than the basic personal amount (in which case the employer must send in a copy as instructed in CRA guidance).
• Employees must submit a new form within seven days if their personal circumstances reduce their total tax credits (such as no longer qualifying for a dependent amount); this update rule is set by CRA administrative guidance, not black-letter statute.

Legal authority:

• The underlying legal requirement for employers to withhold tax using a prescribed form is in Income Tax Act s. 153(1). The specific operational requirements (first-day deadline, updates, retention, form versions and links) come from the Canada Revenue Agency’s TD1 guidance and annual forms (for 2026). Penalties for incorrect withholding, under-deductions, or non-compliance follow the general enforcement provisions of the Income Tax Act.

Best practice:

• Obtain both required TD1 forms (federal and matching provincial/territorial where applicable) before processing the first payroll, and refresh them whenever the employee’s credits change.

Source: Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 153

A non-resident employer—meaning a business not resident in Canada and generally without a permanent establishment (PE)—may need to register for a Business Number (BN) and payroll program account (RP account) if it is considered to be carrying on business in Canada or has employees performing work in Canada. The process, formalized by the Canada Revenue Agency (CRA), is distinct from that of domestic employers and primarily uses Form RC1 ("Request for a Business Number and Certain Program Accounts").

When registration is required The CRA states that a business (including a non-resident) must register for a BN and payroll account if it is “carrying on business in Canada” or needs to remit payroll deductions (Canada Pension Plan, Employment Insurance, and income tax) for employees working in Canada. The statutory threshold for "carrying on business" is fact-driven and considers the employer’s commercial activities and presence. While many non-resident employers of Canadian employees are expected to register, the obligation is ultimately determined by the nature of the activities and existing tax treaties or waivers (such as a Regulation 102 waiver). The CRA’s own text does not state that every non-resident employer paying a Canadian worker must register—specific facts must be confirmed for each scenario.

How to register

1. Complete Form RC1, available through government resources.
2. In the form, indicate that the entity is non-resident and select required accounts (BN, RP for payroll). The form requires information about the business, contact details (including a Canadian address for correspondence, which does not itself create a PE), and brief details about Canadian payroll.
3. Submit the RC1 as described in official CRA instructions; as of June 2026, mail is the primary method, but the current procedure should be confirmed through the latest official communications.
4. Upon approval, the CRA will assign a BN and RP account, which enables payroll remittance and T4 reporting without requiring creation of a Canadian legal entity or permanent establishment.

Additional notes:

• Non-resident employers registered for payroll must comply with all CRA requirements for source deductions and information slips as any Canadian employer, unless formally exempted (e.g., by a Regulation 102 waiver).
• If the business circumstances later change (e.g., establishment of a Canadian PE), the employer should update CRA and may trigger new income-tax filing duties under the Income Tax Act.
• Procedures and addresses may change. Use the latest RC1 form and instructions as published by the CRA as of the year of filing.

This process is essential for foreign entities establishing compliant payroll for Canadian-based employees, whether or not they have a Canadian subsidiary or permanent establishment.

Source: Form RC1 (CRA) - Canada Revenue Agency

Every new employer in Canada—whether domestic, foreign, or expanding into a new province—must address occupational health and safety (OHS) obligations before hiring staff, in addition to payroll and social insurance setup. The exact rules depend on whether the employer is federally regulated or subject to provincial law.

Federal jurisdiction (Canada Labour Code Part II): Federally regulated employers (banks, telecommunications, interprovincial/domestic transport, etc., as defined in s. 2 of the Canada Labour Code) are subject to the OHS requirements set out in Part II of the Code. Statute does not require a separate registration purely for OHS with the federal Labour Program, but it imposes concrete ongoing duties:

• Develop and maintain a hazard prevention program (s. 125(1)(z.03)).
• Provide workplace health and safety training to each employee (s. 125(1)(z.06)).
• Establish a health and safety committee if there are 20+ employees, or designate a representative if fewer (s. 135, s. 136).
• Report workplace accidents or hazardous occurrences to the Minister of Labour (s. 125(1)(c)).
• Post the Code (or a summary) and the employer’s OHS policy prominently in the workplace (s. 125(1)(z.17)-(z.18)).
• Maintain required records and make them available for inspection by Labour Program officials on request.

No federal onboarding portal is required; compliance is via ongoing implementation, not registration.

Provincial and Territorial regimes: Roughly 94% of Canadian employees are covered not by federal OHS law, but by the laws of the province or territory of employment. Each jurisdiction requires registration with the relevant workers’ compensation board, and imposes core OHS duties:

• Registration: New employers must register with the provincial workers’ compensation board (e.g., Ontario's WSIB, British Columbia’s WorkSafeBC) within a period defined in local rules (WSIB: within 10 days of hiring the first employee; WorkSafeBC: prior to commencing work). Statute and portal guidance may differ; always check the current provincial registration process.
• Posting: Employers must display the official health and safety poster or notice (e.g., in Ontario, “Health & Safety at Work: Prevention Starts Here”), typically provided via provincial authority, in every workplace.
• Training and policy: Most provinces require basic OHS training for new hires (including WHMIS for hazardous products) and a written health and safety policy; deadlines and requirements vary by statute. Unable to confirm universal federal or provincial WHMIS onboarding obligation as of 2026-06-16.
• Reporting and inspection readiness: Serious workplace incidents must be reported to the appropriate Workers’ Compensation Board or labour ministry. Employers are subject to random or complaint-driven inspection.

Penalties for non-registration (including administrative fines and potential stop-work orders) are built into each statute. Payroll processing is not always blocked solely by OHS non-registration, but failure to register impairs insurance coverage and exposes the employer to significant enforcement action—statutory requirements are strict.

Employers must determine the correct jurisdiction (federal or provincial), register promptly with the relevant board/authority, post required notices, and implement a written OHS policy and training program before or immediately on hiring.

Source: Canada Labour Code, R.S.C., 1985, c. L-2, Part II, s. 125

A frequent issue for foreign or first-time employers hiring in Canada is whether a Canadian bank account is legally required to pay employees or to remit payroll deductions (such as income tax, Canada Pension Plan, and Employment Insurance contributions). No federal statute states that all employers must have a Canadian bank account for payroll. However, both statutory requirements and the structure of payment systems mean that a Canadian account is almost always functionally necessary in practice.

1. Wage payments to employees: For federally regulated employers, wages must be paid in Canadian dollars (lawful money of Canada) unless an exception is prescribed. Section 242(1) of the Canada Labour Code requires payment to be made "in Canadian currency" and allows for direct deposit “to a financial institution, as defined in section 2 of the Bank Act.” (A financial institution under the Bank Act includes Canadian-domiciled banks and credit unions.) Statute does not expressly permit payment via a foreign bank, and no official federal source was found confirming use of offshore accounts for Canadian payroll. Most provincial employment standards statutes contain similar rules requiring payment in cash, cheque, or direct deposit (to a local account) in Canadian dollars. Unable to confirm a specific provincial ESA primary-source text on this point as of 2026-06-17.

2. Payroll remittance to the CRA: Employers must remit source deductions to the CRA electronically (via pre-authorized debit or online banking with a Canadian financial institution) or at a Canadian financial institution. CRA guidance specifies Canadian banks as payment channels. No published CRA instruction was identified that permits foreign bank accounts to be used for remittances. If an employer does not or cannot open a Canadian account, remittance via foreign account is not supported by official channels as of 2026-06-17.

3. Opening a Canadian business account: Non-resident entities can open a Canadian business bank account, but must meet requirements under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and identification regulations enforced by Canadian financial institutions. This process requires in-person identification of authorized signatories and beneficial owners, and typically involves significant documentation and lead time. For regulatory requirements, see the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, S.C. 2000, c. 17.

Summary: While statute does not declare a Canadian bank account mandatory in all cases, the combined effect of statutory payment channels and CRA operational guidance means that, for practical purposes, Canadian payroll requires both wage payments and statutory deductions to be made via a Canadian bank account. This is especially true for remittance of payroll deductions to the Canada Revenue Agency, which expects payment from a Canadian-domiciled institution. If official practice changes, consult the latest CRA guidance and relevant federal and provincial employment standards statutes.

Source: Canada Labour Code, R.S.C., 1985, c. L-2, s. 242

Canada regulates the employment of minors—those below the age of majority—through both federal and provincial/territorial laws. For employers operating in federally regulated sectors (such as banking, telecommunications, and interprovincial transportation), the Canada Labour Code sets the federal standard. Under section 179 of the Code, no person under 17 years of age may be employed in an industrial establishment unless the job is not "underground in a mine" or otherwise prescribed as hazardous, and unless the employment does not interfere with required school attendance. Section 181 authorizes the prohibition of hazardous occupations for anyone under 17 via regulation. The Canada Labour Standards Regulations (ss. 10–10.3) further prohibit specific types of dangerous work for anyone under 17 and establish circumstances under which minors may be employed, including school attendance compliance and, where required, additional consent.

Employers must verify the age of any prospective minor employee in federally regulated workplaces and are prohibited from employing those under 17 in designated hazardous jobs or settings. Employers must also ensure that any employment of a minor does not interrupt required school attendance if that obligation applies under the relevant provincial education law. There is no provision in federal law for employment of children under 15 in these sectors except in rare circumstances established by regulation.

Employers are advised that the vast majority of Canadian employment relationships are governed by provincial or territorial minimum-age laws, which are not uniform across Canada. This section covers only the federal framework; specific provincial statutes must be consulted for local hiring under provincial jurisdiction. Claims about minimum ages, consent requirements, and sectoral exceptions in provincial regimes are not made here, as these could not be confirmed from primary provincial acts as of 2026-06-17.

Source: Canada Labour Code, R.S.C., 1985, c. L-2, s. 179 Source: Canada Labour Standards Regulations, C.R.C., c. 986, ss. 10–10.3

The Employment Equity Act (S.C. 1995, c. 44) imposes hiring, recordkeeping, and annual reporting obligations on federally regulated private-sector employers in Canada that meet a headcount threshold. This statute aims to achieve equitable representation of four designated groups—women, Indigenous peoples, persons with disabilities, and members of visible minorities—in federal workplaces. It does not apply to most provincial-jurisdiction employers.

Who is covered: The Act applies to (1) the federal public service; (2) federal Crown corporations and other federal public-sector bodies named in the Act; and (3) most privately owned employers under federal jurisdiction—chiefly banks, telecommunications, interprovincial transport, and federally regulated industries—with 100 or more employees in Canada. For private-sector coverage, see Act, s. 4(1)(b) and s. 4(2)(b), which define a “private sector employer” as a person or entity employing 100 or more employees, and operating a federal work, undertaking or business governed by the Canada Labour Code. The Act also applies to some employers by virtue of government contract, but reporting obligations differ (see s. 4(1)(c)).

Initial onboarding requirement: Upon reaching the 100-employee threshold, the employer must prepare, implement, and periodically update an employment equity plan identifying underrepresentation in the four groups, targets for improved representation, and measures to remove barriers to employment (Act, ss. 9–10). All hiring and internal movement processes must incorporate self-identification questionnaires and collection of demographic data, while respecting privacy principles under section 18.

Annual reporting: By June 1 each year, covered employers must file an annual employment equity report with the federal Minister of Labour (Act, s. 18). The report must detail:

• workforce composition and representation of the four groups;
• progress towards targets in the plan;
• hiring, promotions, terminations by group;
• steps taken to remove barriers and implement the plan; and
• demographic data collected in the previous calendar year.

Reports are submitted through the online Labour Program portal. Non-compliance can result in public naming, inspections, and compliance orders (ss. 22–28).

Practical steps at hire:

• Incorporate self-identification for new hires as required by federal templates;
• Maintain records of outreach, offers, and hires, by designated group, for audit and reporting;
• Ensure privacy rules are respected—no compulsion to self-identify (s. 9(2)), and safeguards on disclosure (s. 18(3)).

Employers below 100 employees are not subject to the Act’s employment equity requirements. Covered employers must operationalize federal employment equity processes as part of onboarding and HRIS/payroll configuration from the threshold year onward.

Source: Employment Equity Act, S.C. 1995, c. 44, ss. 4, 9–10, 18

Employers governed by the Canada Labour Code (federal jurisdiction—covering banks, telecommunications, interprovincial/international transportation, and other federally regulated sectors; see s. 2) have statutory notice obligations at hire. These requirements, which include furnishing, posting, and updating specific documents and notices, are a frequent compliance trap and must be addressed when onboarding any employee in a federally regulated workplace. These duties are unique to the federal regime and are separate from any provincial onboarding notice requirements that apply to most Canadian employers (see respective provincial employment standards).

1. Posting a summary of the Code in the workplace (s. 253(1)): Section 253(1) of the Canada Labour Code requires every federally regulated employer to "post and keep posted in readily accessible places where it is likely to be seen by employees a copy of this Part [Part III: Standard Hours, Wages, Vacations and Holidays] or a summary of the main provisions, along with any other information required by the regulations." The Labour Program publishes an official summary of Part III—the “Labour Standards Poster”—which meets this duty and must be posted in English and French at each work location.

2. Rights and complaints poster (s. 253(1), regs): Alongside the summary, employers must also post information concerning employee rights and complaint procedures as prescribed by regulation (see Canada Labour Standards Regulations, s. 20(1)). This information is incorporated into the Labour Program’s official poster, which is periodically updated. Employers are advised to download the current version from the Government of Canada website and update immediately whenever a revision is issued.

3. Delivery of written statement of employment conditions (s. 253.1): For employees hired on or after July 9, 2023, Section 253.1 of the Code requires employers to provide a written statement outlining: employer's name; employee’s job title and a brief description; address of the workplace; start date; term (if not indeterminate); wage rate and how/when paid; probationary period (if any); primary benefits; and information on the employer’s complaint process. This statement must be given within the first 30 days of employment or on the first day of work (if it is a short-term engagement) and must be updated any time there is a change to these conditions.

4. Translation and accessibility: All posted and provided notices must be in both English and French, or in any language understood by the majority of employees if so requested and if feasible.

Consequences of non-compliance: Failure to post, provide, or keep updated any of these required documents is a violation of the Code and may result in compliance orders or administrative monetary penalties under Part IV of the Canada Labour Code.

Provincial regimes differ: Most employees in Canada fall under provincial law, and the required onboarding posters/info sheets are set by local employment standards acts (e.g., Ontario’s ESA info sheet). The above regime applies only to federally regulated employers. For provincial poster and information-sheet duties, consult the statute and government sources for the relevant province.

Source: Canada Labour Code, R.S.C., 1985, c. L-2, ss. 253, 253.1, Canada Labour Standards Regulations, C.R.C., c. 986, s. 20