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Published | Category : Source deductions and contributions

Principal Changes for 2015: RL-1 Slips

Allowance for the use of a motor vehicle

For 2015, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has increased from $0.54 to $0.55 for the first 5,000 kilometres and from $0.48 to $0.49 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2015, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee is $0.27. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate is $0.24.

Changes to the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V)

Reduction of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors 

For 2015 and subsequent years, if your total payroll for the year is less than $5 million and more than 50% of that payroll is attributable to activities in the primary and manufacturing sectors (agriculture, forestry, fishing and hunting sector, the mining, quarrying and oil and gas extraction sector, or the manufacturing sector), you can claim a reduction in the contribution to the health services fund.

For more information, see NAICS Code for Small and Medium-Sized Businesses in the Primary and Manufacturing Sectors (line 29).

Increase in the threshold for mandatory participation in workforce skills development (line 50) 

For 2015 and subsequent years, only employers whose total payroll for a year exceeds $2 million will be required to participate in workforce skills development for the year.

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