• LE-39.0.2-V (2014-01) - Financing of the CNT

Instructions

Remuneration paid in 2014 (line 10)

• the total of the amounts entered in boxes A and Q of all RL-1 slips;

• the salaries or wages paid to employees who are Indians and that give entitlement to the deduction for employment income situated on a reserve or premises (this amount is shown in box R of the RL-1 slip);
• compensation in lieu of notice, that is, compensation paid to an employee where an employer terminates the employment contract without giving the employee notice in writing as required by law, or where the employer did not give notice in time (this amount is indicated in box O of the RL-1 slip);
• other indemnities paid to an employee further to the termination of the contract of employment (this amount is indicated in box O of the RL-1 slip);

• directors’ fees;
• the value of a benefit derived from an amount paid by the employer to acquire after December 31, 2012, for the benefit of one of your employees, a share or a fractional share issued by the Fonds de solidarité FTQ or by Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi.

Other remuneration not subject to the contribution (line 14)

• remuneration paid to a domestic;
• remuneration paid to an employee who is completely excluded from the application of the Act respecting labour standards (pursuant to section 3 of that Act). This category includes students who work during the school year in an establishment selected by an educational institution pursuant to a job induction program approved by the Ministère de l’Éducation, du Loisir et du Sport;
• remuneration that you paid to an employee whose duties consist solely in taking care of or providing care to a child, a person with an illness or disability or an elderly person, in the child’s or person’s home, provided that such activity was a non-profit activity for you;
• remuneration paid to an employee by an agency, a family-type resource or an institution referred to in the Act respecting health services and social services, in proportion to the amounts received by such entities under the Act;
• remuneration paid to an employee by a regional council, a foster family or an institution referred to in the Act respecting health services and social services for Cree Native persons, in proportion to the amounts received by such entities under the Act.

Total remuneration paid that exceeds $69,000 (line 17)

• are subject to the contribution (included on line 16); and
• exceed $69,000 for an employee.

In the case of employees whose remuneration is included on line 12, you must take into account the remunerations that exceed $69,000 after the 50% reduction.

For example, two employees were each paid a remuneration of $75,000. Those remunerations are subject to the contribution to the financing of the Commission des normes du travail and must be included in the amount on line 16.

Another employee received a remuneration of $200,000 that must be entered on line 12. That remuneration will be reduced by 50%, given that only 50% of the remuneration is subject to the contribution. The remaining $100,000 is subject to the contribution and must be included on line 17 as it exceeds $69,000.

The total amount to be entered on line 17 will therefore be $250,000 ($75,000 + $75,000 + $100,000).

Payment of the contribution

Your payment for 2014 must be received at one of our offices or at a financial institution by February 28, 2015. You must use the remittance slip attached to the RL-1 summary (RLZ-1.S-V) to make the contribution. Do not return the remittance slip if you are making your payment online.

If you cease to carry on your business in 2014, you must pay your contribution within 30 days after the date on which you cease operations. If you permanently cease to make remittances of source deductions in 2014, but still carry on your business, you must pay the contribution by the 20th day of the month following the month of your last remittance. In either of these situations, you must also file, by the deadline applicable to the situation, the RL-1 summary (form RLZ-1.ST-V, version 2014-01, or RLZ-1.S-V, version 2014-10, if this version is available).