Table 3: Labor Regulation in Selected Provinces of Canada

||**Quebec**|**Ontario**|**British Columbia**|
|---|---|---|---|
|**min. wage**|$7.45/hour|$7.15 per hour|$8/hour (general)|
|**lay-off notice**|<sup>written notice of lay-off must be</sup><br>given one (1) week in advance if<br>you have between three (3)<br>months and one (1) year of<br>service; two (2) weeks in advance<br>if you have one (1) to five (5)<br>years of service; four (4) weeks in<br>advance if you have five (5) to ten<br>(10) years of service; eight (8)<br>weeks in advance if you have ten<br>(10) or more years of service.|<br> <br> <br>No employer shall terminate the<br>employment of an employee<br>who has been continuously<br>employed for three months or<br>more unless the employer, (a)<br>has given to the employee<br>written notice of termination in<br>accordance with section 57 or<br>58 and the notice has expired;<br>or (b) has complied with section<br>61. 2000, c. 41, s. 54.|<br> <br>The B.C. Employment<br>Standards Act requires that<br>employees who are<br>terminated receive<br>compensation based on length<br>of service. No compensation is<br>required if an employee is<br>given advance written notice<br>of termination equal to the<br>number of weeks for which<br>the employee is eligible.<br>Please note that this notice<br>MUST be in writing. An<br>employee can also be given a<br>combination of written notice<br>and compensation equal to<br>the number of weeks’ pay for<br>which the employee is eligible.|

**Sources:** Quebec http://www.cnt.gouv.qc.ca/en/fiches/index.asp http://www.educaloi.qc.ca/TLR_Law/F01A_Capsules/?no=96 http://laws.justice.gc.ca/en/search.html#CSTATS Ontario http://www.gov.on.ca/LAB/english/news/2003/03-65f.html http://www.gov.on.ca/LAB/english/about/leg/index.html British Columbia http://www.labour.gov.bc.ca/esb/esaguide/

Table 4: Business Regulation

||**Quebec**|**Ontario**|**British Columbia**|
|---|---|---|---|
|**_corporate_**<br>**_income tax_**|16.25% (as of Dec. 2002)|14% (as of end of 2003)|13.5% (general)|
|**_corporate_**<br>**_capital tax_**|.69% ~ 1.29% depending<br>on type of business|0.30%|0% ~3% (financial corporation pays<br>higher rate) depending on the type of<br>business, only for those with net paid<br>up capital (or are part of an<br>associated group that have net paid<br>up capital) in excess of $1,500,000|
|**_tax credit_**|67 entries relating to tax<br>credit, for example, R&D or<br>innovation tax credit is 35%<br>(federal level, another 20-<br>35%)|<br>10 types of special tax credit,<br>including Ontario Innovation Tax<br>Credit (OITC) which is 10%, for a<br>max. qualifying $ 2 m; there are 4<br>tax incentives (offers tax<br>deduction) related to education<br>and welfare of employees, such as<br>Workplace Child Care Tax<br>Incentive (WCCTI)|<br> <br>9 programs for tax credits, including<br>tax credit for film and TV, scientific<br>R&D, manufacturing and processing,<br>book publishing, etc. "family farm<br>corporations" and four other forms of<br>corporations are exempted from<br>capital tax.|

# **Sources:**

Ontario http://www.trd.fin.gov.on.ca/userfiles/page_attachments/Library/3/Ctie_02Guide.pdf?N_ID=3 http://www.trd.fin.gov.on.ca/userfiles/HTML/nts_3_3367_1.html Quebec http://www.revenu.gouv.qc.ca/documents/eng/formulaires/co/co-17-g-v(2002-12).pdf http://www.revenu.gouv.qc.ca/eng/services/sgp_inscription/index.asp British Columbia <u>http://www.rev.gov.bc.ca/itb/itacit/itacit.htm http://www.rev.gov.bc.ca/itb/cct/cct.htm</u> 21