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Pay people properly
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Who is paid, and in what role, decides the duties that ride on the payment: the slips, the withholdings, the coverage.
Who is paid, and in what role, decides the duties that ride on the payment: the slips, the withholdings, the coverage. Binds: BC societies; the slips and withholdings bind every Canadian payer.
The law’s own words
“Unless permitted by the bylaws, a society must not pay to a director of the society remuneration for being a director.”
BC Societies Act, s. 46(1) · Read it at BC Laws · Verified 2026-11-06
“Subject to the regulations, a majority of the directors of a society must not receive or be entitled to receive remuneration from the society under contracts of employment or contracts for services, other than remuneration for being a director.”
BC Societies Act, s. 41 · Read it at BC Laws · Verified 2026-11-06
Who is paid, and in what role, decides the duties that ride on the payment — in Ontario, workplace coverage with the WSIB stands among them. Binds: Ontario employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“Employers that are mandatorily covered under Schedule 1 and Schedule 2 must … provide information to the WSIB about their business operations within 10 calendar days of the date the first worker begins employment …”
Workplace Safety and Insurance Act, 1997 — WSIB Operational Policy Manual, Registration (14-02-02) · Read it at WSIB · Verified 2026-11-08
“Subject to the articles or the by-laws, the directors may fix the remuneration of the directors, officers and employees of the corporation.”
Ontario Not-for-Profit Corporations Act, s. 47(1) · Read it at Ontario · Verified 2026-11-08
“Subject to the by-laws, a director, an officer or a member of a corporation may receive reasonable remuneration and expenses for any services to the corporation that he or she performs in any other capacity.”
Ontario Not-for-Profit Corporations Act, s. 47(2) · Read it at Ontario · Verified 2026-11-08
Workplace Safety and Insurance Act, 1997 (Ontario) — WSIB registration
“Employers that are mandatorily covered under Schedule 1 and Schedule 2 must … provide information to the WSIB about their business operations within 10 calendar days of the date the first worker begins employment …” “Subject to the articles or the by-laws, the directors may fix the remuneration of the directors, officers and employees of the corporation.” “Subject to the by-laws, a director, an officer or a member of a corporation may receive reasonable remuneration and expenses for any services to the corporation that he or she performs in any other capacity.”
Source: WSIB Operational Policy Manual, Registration (14-02-02); Ontario Not-for-Profit Corporations Act, ss. 47(1), 47(2) · Checked 2026-11-10
Who is paid, and in what role, decides the duties that ride on the payment — in Newfoundland and Labrador, WorkplaceNL coverage and the payroll tax stand among them. Volunteers are generally not workers under the compensation Act; an unpaid director who is active in the operation can be. Binds: Newfoundland and Labrador employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“The Workplace Health, Safety and Compensation Act, 2022 (the Act) requires all employers performing work in Newfoundland and Labrador to register with WorkplaceNL.”
Workplace Health, Safety and Compensation Act, 2022 — WorkplaceNL, Employer Registration Application Instructions · Read it at WorkplaceNL · Verified 2026-11-11
“Volunteers or other persons not receiving payment for their services are generally not considered workers. Exceptions to this include students on a work training program, learners, volunteer firefighters, volunteer ambulance service members and certain search and rescue volunteers. Unpaid active directors are also an exception, as outlined in Section 101.05 of this procedure.”
Workplace Health, Safety and Compensation Act, 2022 — WorkplaceNL, Client Services Procedure 101.00, s. 101.04 · Read it at WorkplaceNL · Verified 2026-11-11
“Directors may be entitled to benefits under the Act if they are active in the operation of the employer’s business. This does not necessarily mean they are receiving remuneration for that activity.”
Workplace Health, Safety and Compensation Act, 2022 — WorkplaceNL, Client Services Procedure 101.00, s. 101.05 · Read it at WorkplaceNL · Verified 2026-11-11
Workplace Health, Safety and Compensation Act, 2022 (Newfoundland and Labrador) — WorkplaceNL
“The Workplace Health, Safety and Compensation Act, 2022 … requires all employers performing work in Newfoundland and Labrador to register with WorkplaceNL.” “All incorporated entities operating in Newfoundland and Labrador must register with WorkplaceNL. Coverage is mandatory for all workers, including the owner, directors, or managers, even if the owner is the only worker.”
Source: WorkplaceNL — Employer Registration Application Instructions · Checked 2026-11-11
Health and Post-Secondary Education Tax (Newfoundland and Labrador)
“Payroll tax, at a rate of 2%, is payable by employers on annual remuneration in this province that exceeds a predetermined exemption threshold.” “Effective January 1, 2023, the exemption threshold has been increased from $1.3 million to $2 million for all employers.” “An employer who will pay out remuneration in excess of its allocated deduction in any calendar year is required to register with the Department of Finance and submit returns commencing for the month that remuneration exceeds its allocated deduction.” “Returns are due by the 20th of the month following the month for which the return is filed.”
Source: Department of Finance (Newfoundland and Labrador) — Health and Post Secondary Education Tax (Payroll Tax); Bulletin No. HAPSET 505 · Checked 2026-11-11
Who is paid, and in what role, decides the duties that ride on the payment — in Prince Edward Island, Workers Compensation Board coverage stands among them, and its registration renews each year by February 28 with the year’s payroll reported. Binds: Prince Edward Island employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“To register as a new employer with the Workers Compensation Board (WCB), please complete this form … You can also register using WCB Online Services at wcb.pe.ca”
Workers Compensation Act — Workers Compensation Board of Prince Edward Island, Employer Registration form · Read it at Workers Compensation Board of Prince Edward Island · Verified 2026-11-08
“You must register with the WCB if you employ one or more workers on a regular, part-time, or contract basis.”
Workers Compensation Act — Workers Compensation Board of Prince Edward Island, Information for Employers · Read it at Workers Compensation Board of Prince Edward Island · Verified 2026-11-08
“You must renew your WCB registration by February 28 each year. When you renew you must report your actual payroll for the previous year and an estimated payroll for the current year.”
Workers Compensation Act — Workers Compensation Board of Prince Edward Island, Information for Employers · Read it at Workers Compensation Board of Prince Edward Island · Verified 2026-11-08
“I acknowledge that independent operators, proprietors or partners of a non-incorporated business, and owners, shareholders or directors of a corporation do not meet the definition of a “worker” under the Act. Therefore, they are not included in assessable payroll and not automatically covered under the WCB. To have the same coverage as workers, a Personal Coverage application must be made separately as set out in POL-22.”
Workers Compensation Act — Workers Compensation Board of Prince Edward Island, Employer Registration form · Read it at Workers Compensation Board of Prince Edward Island · Verified 2026-11-11
Workers Compensation Act (Prince Edward Island) — WCB PEI registration and coverage
“You must register with the WCB if you employ one or more workers on a regular, part-time, or contract basis.” “You must renew your WCB registration by February 28 each year. When you renew you must report your actual payroll for the previous year and an estimated payroll for the current year.”
Source: Workers Compensation Board of Prince Edward Island, Information for Employers · Checked 2026-11-11
Who is paid, and in what role, decides the duties that ride on the payment — in Nova Scotia, workplace injury insurance stands among them. Binds: Nova Scotia employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“WCB Nova Scotia provides workplace injury insurance to employers. For many employers, WCB coverage is mandatory by law.”
Workers’ Compensation Act — WCB Nova Scotia, Do You Need WCB Coverage for Your Business? · Read it at WCB Nova Scotia · Verified 2026-11-11
“You can register for voluntary coverage if you are not in a mandatory industry or have fewer than 3 employees.”
Workers’ Compensation Act — WCB Nova Scotia, Do You Need WCB Coverage for Your Business? · Read it at WCB Nova Scotia · Verified 2026-11-11
“Officers and directors of the company if they are active in the business, regardless if they are on payroll”
Workers’ Compensation Act — WCB Nova Scotia, Do You Need WCB Coverage for Your Business? (Who counts as a worker?) · Read it at WCB Nova Scotia · Verified 2026-11-11
“Officers (for example presidents, vice-presidents, secretary/treasurers) of an incorporated (limited) company who are paid solely for attending director’s meetings and are not active in the business beyond that”
Workers’ Compensation Act — WCB Nova Scotia, Do You Need WCB Coverage for Your Business? (Who counts as a worker?) · Read it at WCB Nova Scotia · Verified 2026-11-11
Workers’ Compensation Act (Nova Scotia) — WCB Nova Scotia
“WCB Nova Scotia provides workplace injury insurance to employers. For many employers, WCB coverage is mandatory by law.” “You can register for voluntary coverage if you are not in a mandatory industry or have fewer than 3 employees.” “Officers and directors of the company if they are active in the business, regardless if they are on payroll” “Officers (for example presidents, vice-presidents, secretary/treasurers) of an incorporated (limited) company who are paid solely for attending director’s meetings and are not active in the business beyond that”
Source: WCB Nova Scotia — Do You Need WCB Coverage for Your Business? · Checked 2026-11-11
Who is paid, and in what role, decides the duties that ride on the payment — in New Brunswick, WorkSafeNB coverage stands among them. Binds: New Brunswick employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“Employers who are required to have mandatory coverage must register with WorkSafeNB within 15 days of workers beginning their employment.”
Workers’ Compensation Act — WorkSafeNB, Policy 23-100, Employer Registration · Read it at WorkSafeNB · Verified 2026-11-11
“coverage required for those employers with three or more workers usually employed or, in the fishing industry, with 25 or more workers usually employed”
Workers’ Compensation Act — WorkSafeNB, Policy 23-100, Employer Registration (Regulation 82-79) · Read it at WorkSafeNB · Verified 2026-11-11
“Workers’ compensation coverage is provided to certain volunteers who are considered to be workers. For more information see Policy 21-010 Who is a Worker? and Policy 23-200 Assessable Earnings.”
Workers’ Compensation Act — WorkSafeNB, Policy 23-100, Employer Registration · Read it at WorkSafeNB · Verified 2026-11-11
“worker” … includes … (b) a member of a municipal volunteer fire brigade”
Workers’ Compensation Act — WorkSafeNB, Policy 21-010, Who is a Worker? · Read it at WorkSafeNB · Verified 2026-11-11
“Individuals may be considered workers under the WC Act if WorkSafeNB is satisfied that optional coverage has been purchased for them in accordance with Policy 23-100 Employer Registration. This includes: … Volunteer ambulance drivers/attendants; … Volunteer/auxiliary police officers and police constables when appointed under the Police Act”
Workers’ Compensation Act — WorkSafeNB, Policy 21-010, Who is a Worker? · Read it at WorkSafeNB · Verified 2026-11-11
Workers’ Compensation Act (New Brunswick) — WorkSafeNB volunteer coverage
“Workers’ compensation coverage is provided to certain volunteers who are considered to be workers. For more information see Policy 21-010 Who is a Worker? and Policy 23-200 Assessable Earnings.” “Individuals may be considered workers under the WC Act if WorkSafeNB is satisfied that optional coverage has been purchased for them in accordance with Policy 23-100 Employer Registration. This includes: … Volunteer ambulance drivers/attendants; … Volunteer/auxiliary police officers and police constables when appointed under the Police Act”
Source: WorkSafeNB, Policy 23-100, Employer Registration; Policy 21-010, Who is a Worker? · Checked 2026-11-11
Who is paid, and in what role, decides the duties that ride on the payment — in Manitoba, the directors’ own liability for up to six months’ wages, the health and post-secondary education levy and WCB coverage stand among them; a non-profit or charitable organization may also buy WCB coverage for its volunteers. Binds: Manitoba employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“Directors of a corporation are jointly and severally liable to employees of the corporation for all debts not exceeding six months’ wages payable to each of the employees for services performed for the corporation while they are directors respectively.”
The Corporations Act (Manitoba), s. 114(1) · Read it at Manitoba · Verified 2026-11-11
“Employers with total remuneration in a year of $2.5 million or less are exempted from the HE Levy.”
The Health and Post Secondary Education Tax Levy Act (Manitoba) — Manitoba Finance, Bulletin HE 001 · Read it at Manitoba · Verified 2026-11-11
“An employer must register for HE Levy if the total remuneration paid to its employees in the year is in excess of $2.5 million.”
The Health and Post Secondary Education Tax Levy Act (Manitoba) — Manitoba Finance, Bulletin HE 001 · Read it at Manitoba · Verified 2026-11-11
“Register with the WCB if your business is in a mandatory industry.”
The Workers Compensation Act (Manitoba) — Workers Compensation Board of Manitoba · Read it at WCB Manitoba · Verified 2026-11-11
“A non-profit or charitable organization may apply to the board — on its own behalf and on behalf of any person or group of persons who performs volunteer service for the organization — to be admitted as being within the scope of this Part. The board may admit the organization and the person or group of persons, subject to any terms and conditions, and for the period, that the board considers appropriate.”
The Workers Compensation Act (Manitoba), s. 75.1(1) · Read it at Manitoba · Verified 2026-11-11
“A person admitted under subsection (1) is deemed to be a worker of the non-profit or charitable organization.”
The Workers Compensation Act (Manitoba), s. 75.1(2) · Read it at Manitoba · Verified 2026-11-11
The Corporations Act (Manitoba), section 114
“Directors of a corporation are jointly and severally liable to employees of the corporation for all debts not exceeding six months’ wages payable to each of the employees for services performed for the corporation while they are directors respectively.”
Source: Manitoba Laws — The Corporations Act, CCSM c C225, s. 114 · Checked 2026-11-11
The Health and Post Secondary Education Tax Levy Act (Manitoba)
“Employers with total remuneration in a year of $2.5 million or less are exempted from the HE Levy.” “Employers with total remuneration between $2.5 million and $5.0 million in a year pay tax only on the amount exceeding $2.5 million at the notch tax rate of 4.3%.” “An employer must register for HE Levy if the total remuneration paid to its employees in the year is in excess of $2.5 million.”
Source: Manitoba Finance — Bulletin HE 001, Information for Employers · Checked 2026-11-11
The Workers Compensation Act (Manitoba) — Workers Compensation Board of Manitoba
“Register with the WCB if your business is in a mandatory industry.” “Submit accurate payroll information by the date requested for the WCB to determine premiums.” “Pay premiums by the due date and do not pass on the cost of coverage to workers.”
Source: Workers Compensation Board of Manitoba — Employer responsibilities · Checked 2026-11-11
The Workers Compensation Act (Manitoba) — Workers Compensation Board of Manitoba, coverage for volunteers
“Coverage is available for volunteers of non-profit or charitable organizations provided they meet the WCB’s criteria as laid out in policy 35.10.70 Coverage for Volunteers.” “In these cases, the non-profit or charitable organization must agree to purchase coverage for all of their volunteers (you cannot selectively cover some individuals and not others).”
Source: Workers Compensation Board of Manitoba — Register a business for WCB coverage · Checked 2026-11-11
Who is paid, and in what role, decides the duties that ride on the payment — in Saskatchewan, Workers’ Compensation Board coverage stands among them. Binds: Saskatchewan employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“Under the WCB’s governing legislation, The Workers’ Compensation Act, 2013 (the Act), all employers operating in industries covered under Saskatchewan’s legislation who hire workers on a regular, casual or contractual basis must register and create an account with the WCB.”
The Workers’ Compensation Act, 2013 — Saskatchewan Workers’ Compensation Board, New business registration · Read it at WCB Saskatchewan · Verified 2026-11-08
“You need to register within 30 days of beginning work or hiring workers in Saskatchewan.”
The Workers’ Compensation Act, 2013 — Saskatchewan Workers’ Compensation Board, New business registration · Read it at WCB Saskatchewan · Verified 2026-11-08
“Directors of a corporation are jointly and severally liable, in accordance with Part II of The Saskatchewan Employment Act, to employees of the corporation for all debts payable to each of those employees for services performed for the corporation while those directors are directors.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 9-19 · Read it at Publications Saskatchewan · Verified 2026-11-11
Who is paid, and in what role, decides the duties that ride on the payment — in Alberta, workers’ compensation coverage stands among them. Binds: Alberta employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“If you operate in an industry that’s required to have workers’ compensation coverage (a mandatory industry), you must open a WCB-Alberta account within 15 days of hiring your first worker.”
Workers’ Compensation Act (Alberta) — WCB-Alberta, Worker coverage · Read it at WCB-Alberta · Verified 2026-11-11
“A worker is anyone who works: … As a volunteer or unpaid worker (this includes family members).”
Workers’ Compensation Act (Alberta) — WCB-Alberta, Worker coverage · Read it at WCB-Alberta · Verified 2026-11-11
“Volunteers or unpaid workers are automatically considered workers under the workers’ compensation system if you’re a for-profit employer operating in a compulsory industry. If you’re a not-for-profit employer in a compulsory industry or in an exempt industry without coverage, then they won’t have automatic coverage.”
Workers’ Compensation Act (Alberta) — WCB-Alberta, Worker coverage · Read it at WCB-Alberta · Verified 2026-11-11
Who is paid, and in what role, decides the duties that ride on the payment — in Yukon, registering with the Workers’ Safety and Compensation Board within ten days of first employing workers, and reporting the year’s payroll by the last day of February, stand among them. Volunteers carry no automatic coverage: a society’s volunteers are covered only if the society applies and buys the Board’s optional coverage for them. Binds: Yukon employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“Every association, corporation, individual, partnership, person, society or unincorporated organization or other body having in their service one or more workers in an industry in Yukon is an employer and must register with the board.”
Workers’ Safety and Compensation Act (Yukon) — Workers’ Safety and Compensation Board Yukon, Policy 5.1 Employer Registration · Read it at Workers’ Safety and Compensation Board Yukon · Verified 2026-11-09
“An employer must register within 10 days of the date they commence employing workers in the Yukon.”
Workers’ Safety and Compensation Act (Yukon) — Workers’ Safety and Compensation Board Yukon, Policy 5.1 Employer Registration · Read it at Workers’ Safety and Compensation Board Yukon · Verified 2026-11-09
“Employers are required to report their annual payroll and other required information to the board each year, using the required form, on or before the last day of February of that year.”
Workers’ Safety and Compensation Act (Yukon) — Workers’ Safety and Compensation Board Yukon, Policy 5.4 Reporting Payroll and Payment of Assessment Premiums · Read it at Workers’ Safety and Compensation Board Yukon · Verified 2026-11-09
“This policy outlines how optional coverage can be obtained by elected or appointed officials of a Yukon First Nation, proprietors, partners and volunteers of employers who are not automatically covered under the compensation provisions of the Act, and the conditions of that coverage.”
Workers’ Safety and Compensation Act (Yukon) — Workers’ Safety and Compensation Board Yukon, Policy 5.6 Optional Coverage · Read it at Workers’ Safety and Compensation Board Yukon · Verified 2026-11-11
“volunteer means a person who does volunteer work for which they receive no earnings or pay or only nominal earnings or pay”
Workers’ Safety and Compensation Act (Yukon) — Workers’ Safety and Compensation Board Yukon, Policy 5.6 Optional Coverage · Read it at Workers’ Safety and Compensation Board Yukon · Verified 2026-11-11
“For volunteers of employers, the employer must submit an application for optional coverage on their behalf to the board.”
Workers’ Safety and Compensation Act (Yukon) — Workers’ Safety and Compensation Board Yukon, Policy 5.6 Optional Coverage · Read it at Workers’ Safety and Compensation Board Yukon · Verified 2026-11-11
“For volunteers, a minimum amount of 50% of the maximum annual earnings must be purchased.”
Workers’ Safety and Compensation Act (Yukon) — Workers’ Safety and Compensation Board Yukon, Policy 5.6 Optional Coverage · Read it at Workers’ Safety and Compensation Board Yukon · Verified 2026-11-11
“An employer that fails to register with the board within the required 10 calendar days after commencing or recommencing a business may be subject to an administrative fee of 10% of the assessment premiums that would have been required at the time of registration.”
Workers’ Safety and Compensation Act (Yukon) — Workers’ Safety and Compensation Board Yukon, Policy 5.4 Reporting Payroll and Payment of Assessment Premiums, s. 7.5 · Read it at Workers’ Safety and Compensation Board Yukon · Verified 2026-11-11
Who is paid, and in what role, decides the duties that ride on the payment — in the Northwest Territories, the payroll tax and workers’ compensation stand among them. The payroll tax is the employee’s tax, at two per cent of what they earn working in the territory; the employer withholds it, registers with the Department of Finance within twenty-one days of first paying an employee, remits it, and files the annual return by February 28. An employer that operates in the territory registers with the Workers’ Safety and Compensation Commission, and reports its payroll to it each year, by February 28. Binds: Northwest Territories employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“NWT payroll tax is a 2 per cent tax on income that you earn as an employee working in the NWT”
Payroll Tax Act (Northwest Territories) — GNWT Department of Finance, Payroll Tax for Employees · Read it at GNWT Department of Finance · Verified 2026-11-08
“You are required to register within 21 days after you first pay remuneration to an employee.”
Payroll Tax Act (Northwest Territories) — GNWT Department of Finance, Payroll Tax for Employers · Read it at GNWT Department of Finance · Verified 2026-11-08
“The due date for your annual return is February 28 of the following year or the next business day if February 28 is a Saturday, Sunday or statutory holiday.”
Payroll Tax Act (Northwest Territories) — GNWT Department of Finance, Payroll Tax for Employers · Read it at GNWT Department of Finance · Verified 2026-11-08
“If you operate a business in the Northwest Territories and/or Nunavut for more than 10 days within a calendar year, you must register with the WSCC.”
Workers’ Compensation Act (Northwest Territories) — Workers’ Safety and Compensation Commission, Register or Reactivate your Business · Read it at Workers’ Safety and Compensation Commission · Verified 2026-11-08
“The due date for filing the Annual Payroll Report is February 28th, annually.”
Workers’ Compensation Act (Northwest Territories) — Workers’ Safety and Compensation Commission, Report Payroll · Read it at Workers’ Safety and Compensation Commission · Verified 2026-11-08
Payroll Tax Act (Northwest Territories) — GNWT Department of Finance, Payroll Tax for Employers
“If you have a “fixed place of business” in the NWT and pay “remuneration” to an employee, you are required to register with Treasury Division of the GNWT Department of Finance for payroll tax.” “You are required to register within 21 days after you first pay remuneration to an employee.” “The due date for your annual return is February 28 of the following year or the next business day if February 28 is a Saturday, Sunday or statutory holiday.”
Source: GNWT Department of Finance — Payroll Tax for Employers · Checked 2026-11-08
Workers’ Compensation Act (Northwest Territories) — Workers’ Safety and Compensation Commission, Register or Reactivate your Business
“If you operate a business in the Northwest Territories and/or Nunavut for more than 10 days within a calendar year, you must register with the WSCC.”
Source: Workers’ Safety and Compensation Commission — Register or Reactivate your Business · Checked 2026-11-08
Workers’ Compensation Act (Northwest Territories) — Workers’ Safety and Compensation Commission, Report Payroll
“All employers are required to report assessable payroll to the Workers’ Safety and Compensation Commission (WSCC).” “The due date for filing the Annual Payroll Report is February 28th, annually.”
Source: Workers’ Safety and Compensation Commission — Report Payroll · Checked 2026-11-08
Quebec payroll stands on its own legs, apart from the federal slips: the employer withholds Québec income tax, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums, and pays its own QPP contribution and QPIP premium, the contribution to the health services fund and the occupational health and safety insurance premium, remitting them to Revenu Québec on the remittance schedule that applies to it. A new employer registers with the CNESST within 60 days of its first worker’s first day, and every year, before March 15, it sends the CNESST its statement of the insurable wages it paid. Binds: Quebec employers (Revenu Québec source deductions; Commission des normes, de l’équité, de la santé et de la sécurité du travail).
The law’s own words
“the Québec income tax, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums you withhold from the remuneration you pay”
Taxation Act; Act respecting the Québec Pension Plan (Quebec) — Revenu Québec, Remitting Source Deductions and Employer Contributions · Read it at Revenu Québec · Verified 2026-11-09
“your employer QPP contribution and QPIP premium, the contribution to the health services fund and, where applicable, the occupational health and safety insurance premium”
Taxation Act; Act respecting the Québec Pension Plan (Quebec) — Revenu Québec, Remitting Source Deductions and Employer Contributions · Read it at Revenu Québec · Verified 2026-11-09
“A new employer has 60 days to register with the CNESST from the first day of work of the first worker.”
Act respecting industrial accidents and occupational diseases (Quebec) — CNESST, Penalties and Interest, Employer’s Guide · Read it at CNESST · Verified 2026-11-09
“Employers must send to the Commission each year, before 15 March, a statement showing the amount of insurable wages paid to workers during the preceding calendar year.”
Act respecting industrial accidents and occupational diseases (Quebec) — Regulation respecting financing, s. 21 · Read it at LégisQuébec · Verified 2026-11-09
Act respecting industrial accidents and occupational diseases (Quebec) — CNESST, Volunteers
“Volunteers are people who perform tasks free of charge and voluntarily for an employer, an organization or a responsible authority (a municipality, RCM or ministry).” “However, they are not automatically insured by the CNESST in the event of a work accident.” “In order for volunteers to be protected in the event of a work accident, the employer must apply for coverage for volunteer workers (in French only). This coverage is optional.”
Source: CNESST, Volunteers · Checked 2026-11-10