ROE Version 2.0 - Set Up and Generate a Record of Employment

The Record of Employment (ROE) is a record of insurable earnings and hours for employees who leave a business for any reason or experience an interruption in earnings, such as maternity, parental, or adoption leave. This must be passed along to the departing employee and to Service Canada.

This updated feed replaces ROE Version 1.0. In an effort to standardize Record of Employment (ROE) filing, Service Canada will not accept Version 1.0 Web file formats after August 31, 2016. 

Further information can be found here:

• Access Record of Employment on the Web (ROE Web) - Canada.ca

CHAPTERS

Setup
Grant User Permission
Assign ROEFeedMapping Values
Adjust Unit to Hours Multiplier
Mark Transactions as "Insurable Hours"/"Insurable Earnings"
Enter Supplier/Branch-level ROE Settings
Generate an ROE Feed
ROE XML Example and Explanation
Troubleshooting and Reference information

The Avionté application generates an "ROE Export" feed that produces an XML file ready for upload to the Canadian Services website (Canada.ca) under an existing services account. In order to use this functionality, core application configuration to designate insurable hours and ROE relevant data is required.

Setup

Most of the initial setup for the ROE feed is done during the initialization of the feed by Avionté on request. However, additional configuration is still needed:

• Grant User Permission. 
• Assign ROEFeedMapping Values for Transaction Type.
• Adjust Unit to Hours Multiplier.
• Mark Transactions as "Insurable Hours" and/or "Insurable Earnings".
  
  

If the report and core app are already fully configured, jump to the Generate an ROE feed section for information regarding the use of this feature.

Grant User Permission

Users need to have access granted to the Report and AQ from Admin Tools > Report before they can run the ROE feed.

1. Open Start Page > Action menu > Admin Tools.
   
   
2. Under Category, select System.
   
   
3. Under System Choices, select Report.
   
   
4. Filter for 'ROE' in the Title column on the first tab.
   
   
5. Click the User or Group radio button.
   
   
6. Filter for the entity by name.
   
   
7. Grant permission to the report by marking the check box.
   
   
8. Click Save to record the current configuration.
   
   
9. Navigate to the Advance Query tab.
   
   
10. Filter by 'ROE' in the Query Name column.
    
    
11. Mark the Weekly Process check box.
    
    
12. Click the User or Group radio button.
    
    
13. Filter for the entity by name.
    
    
14. Grant permission to the report by marking the check box.
    
    
15. Click Save to record the current configuration.

Assign ROEFeedMapping Values

To accurately report vacation, statutory holiday, and separation pay transaction types are assigned ROEFeedMapping Values. These values will designate which transactions are considered for sections 17 and 19 (Vacation and Separation pay) of the ROE.

1. Open Start Page > Action menu > Admin Tools.
   
   
2. Under Category, select System.
   
   
3. Under System Choices, Select Transaction Type.
   
   
4. Navigate to the Property tab.
   
   
5. Select a branch from the Select Branch drop-down menu. A list of transaction types used at this branch will appear.
   
   
6. Scroll to the right to find the ROEFeedMapping column.
   
   
7. Add the correct ROEFeedMapping value using the table below. If a transaction type matches the given description, insert the ROEFeedMapping value into the ROEFeedMapping column.
   
   

   Description	Avionté ROEFeedMapping  (Insert these values)	Value displayed on the ROE XML (Do not insert these values) These are the values that will display after entering the values from the Avionté ROEFEEDMapping column to the left.
   VACATION (ROE Block 17A)
   Included with each pay	VAC-Included	1
   Paid because no longer working	VAC-NotWorking	2
   Paid for a vacation leave period	VAC-Leave	3
   Anniversary (Paid on a specific date each year)	VAC-Anniversary	4
   HOLIDAY (ROE Block 17B)
   Statutory Holiday	StatutoryHoliday
   OTHER MONIES (ROE Block 17C)
   Bonus (Holiday)	BONUS-Holiday	B05
   Bonus (Production/Incentive)	BONUS-Incentive	B06
   Bonus (Event)	BONUS-Event	B07
   Bonus (Staying/Contract complete/End of season)	BONUS-Dividend	B08
   Bonus (Separation or retirement)	BONUS-Separation	B09
   Bonus (Closure)	BONUS-Closure	B10
   Bonus (Other)	BONUS-Other	B11
   Severance pay	Severance	E00
   Gratuities	Gratuities	G00
   Honorariums	Honorariums	H00
   Sick leave credits	SickLeaveCredits	I00
   Retroactive pay adjustment	RetroAdjustment	J00
   Other	Other	O00
   Profit sharing	ProfitSharing	Q00
   Retiring allowance / Retirement leave credits	Retirement	R00
   Settlement pay	Settlement	S00
   Payout of banked overtime	BankedOvertime	T00
   SUB Maternity/ Parental/ Compassionate Care/ Parents of Critically Ill Children	Caregiver	U12
   SUB Layoff	Layoff	U13
   SUB Illness	Illness	U14
   SUB Training	Training	U15
   Pay in lieu of notice	InLieuOfNotice	Y00
   SPECIAL (ROE BLOCK 19)
   Paid sick leave	PaidSickLeave	PSL01
   Wage loss indemnity	NotInsurableWageLoss	WLI01
   Wage loss indemnity	InsurableWageLoss	WLI02
   Paid Maternity/ Parental/ Compassionate Care/ Parents of Critically Ill Children leave	InsurableCaregiver	MAT01

8. Press the Tab button to save the information entered in a field.
   
   
9. Restart the Avionté Core Application to apply the updated values. The transactions will now appear in block 17 or 19 depending on their mapped type.

Adjust Unit to Hours Multiplier

The UnitsToHoursMultiplier Config Transaction Type column allows the system to translate Pay Units into hours for reporting purposes. If a transaction is entered into Time Entry in units which are not hour-equivalent, use this transaction type property to adjust these units to be hour equivalent during reporting. 

1. Open Start Page > Action menu > Admin Tools
   
   
2. Under Category, select System.
   
   
3. Under Category Choice, select Transaction Types.
   
   
4. Navigate to the Property tab
   
   
5. Select a branch from the Select Branch drop-down menu. A list of transaction types used at this branch will appear.
   
   
6. Scroll to the right to find the UnitsToHoursMultiplier column. This will have default to "1" for each transaction type.
   
   
7. Adjust the value to set the scale that will turn entered Pay Units into hours.
   
   • For example, driving miles might be converted to insurable hours. Entering a .1 into the Units to Hours multiplier will convert every unit (miles) entered into .1 hours, or 6 minutes.
     
     
8. Press the Tab button on the keyboard to save information entered in a field.
   
   
9. Restart the Avionté Core Application to apply the updated values. Pay units will now be converted into hours before being used in the ROE feed.

Mark Transactions as "Insurable Hours"/"Insurable Earnings"

Not all transactions on an employee's paycheck are considered when reporting an employees employment history on a ROE. Avionté provides the ability to choose which transactions are considered using the Config Transaction Type properties ROEFeedInsurableHours and ROEFeedInsurableEarnings.

Note: For more information on what earnings and hours are considered insurable view the resources on the Canadian services Website:www.Canada.ca

1. Open Start Page > Actions menu > Admin Tools.
   
   
2. Under Category, select System.
   
   
3. Under System Choices, select Transaction Type.
   
   
4. Navigate to the Property tab.
   
   
5. Select a branch from the Select Branch drop-down menu. A list of transaction types used at this branch will appear.
   
   
6. Scroll to the right to find the ROEFeedInsurableHours column.
   
   
7. Enter "True" for each transaction type which should be included in calculations for reporting insurable hours.
   
   
8. Locate the ROEFeedInsurableEarnings column.
   
   
9. Enter "True" for each transaction type which should be included in calculations for reporting insurable earning.
   
   
10. Press the Tab button on the keyboard to save information entered in a field.
    
    
11. Restart the Avionté Core Application to use the updated values. Transactions which have a "True" value will be considered when calculating insurable hours and insurable earnings for the ROE feed.
    
    

Enter Supplier/Branch-level ROE Settings

Each supplier has settings in Admin Tools related to ROE generation. These include the name and phone number of a contact and a Canadian Business Number.

1. Open Start Page > Actions menu > Admin Tools.
   
   
2. Under Category, select Employer.
   
   
3. Under Employer, select the name of suppliers using ROE feed generation.
   
   
4. Filter by 'roe' in the List Of Properties grid.
   
   
5. Enter the supplier's CRA Payroll Account Number (Business Number) into the ROE_Account_Number line.
   
   
6. Adjust the Date Entered column to match the current date.
   
   
7. Press the Tab key to save the entered information.
   
   
8. Navigate to the Branch tab.
   
   
9. Click the Add/Edit button.
   
   
10. Click Add New or select an existing branch.
    
    
11. Enter the first and last name of the designated ROE contact - separated by a space - into the ROE_Contact_Person row. 
    
    
12. Select Phone in the Contact Method grid.
    
    
13. Enter the phone number for the ROE contact. Both the phone number and the contact's name will be populated on all ROE's generated under this supplier.
    
    
14. Click Save to apply the changes.

Generate an ROE Feed

The ROE feed generation will produce an XML file that can be uploaded to your ROE web account for processing. ROE feeds can be generated on demand by employee, or for multiple employees as needed.

Part of generating a ROE feed for an employee includes setting the Employee > Extra values ROE First Day Worked and ROE Reason For Issuing. These will need to be set for every employee and before a ROE is generated for each pay period type.

1. Search for the employee using Start Page > Universal search or Employee > Employee search.
   
   
2. Navigate to the Extra section for that employee.
   
   
3. Mouse-over the Label column in the Enter New Here section of the page. A drop-down menu icon will appear.
   
   
   
   
4. Click the drop-down menu icon.
   
   
5. Select the following entries and their values then tab off each field. 
   
   

   Entry	Description	Valid Values	Displays in ROE block	Required
   ROE Comment	Comments regarding the ROE being generated for this Employee	Free Text	18	Only when certain criteria are met. For more information view the description in the ROE Example table.
   ROE Reason for Issuing	Selectable code which describes the reason for issuing	Reason for Issuing table	16	Yes
   ROE Recall Code	Select-able Code which describes if an employee will be returning	Y - Yes, N - No, U - Unknown	14	Yes - Defaults to U - Unknown
   ROE Recall Date	Used if recall code is Y- Yes.	MM/DD/YYYY	14	Only when 'Y' is selected as a recall code
   ROE First Date Worked	Changed per ROE filing and unique to a pay period type	MM/DD/YYYY	10	Yes
   ROE Last Date Paid	Enter the last day for which the employee received insurable earnings. This will override the default of Assignment End Date.	MM/DD/YYYY	11	Employee Extra entry is not required if default date is accurate. ROE Block 11 is a required field. This field automatically defaults with the Assignment End Date. Employee Extra entry is not required if default date is accurate.

   
   The entries will populate up in the "Category: ROE" section above.
   
   
   
   
6. Navigate to Back Office > Weekly Process. 
   
   
7. Select the Export/Import tab on the right-hand side.
   
   
8. Select GenerateROEFeedBulk from the "Select Field" drop-down menu.
   
   Note: Users are given permission to use this report in the Admin Tools > Report section. 
   
   
9. Select a pay period type from the Pay Period drop-down in the "Enter Parameter" section.
   
   Note: Only one pay period can be selected for a feed. If an employee needs ROE issued for multiple pay period types they will need to be generated separately.
   
   Options include:
   - Weekly
   - Bi-Weekly
   - Monthly
   - Semi-Monthly
   - Daily
   
   
   
10. Click Select Employees in the Enter Parameter section. A search window will open.
    
    
11. In the Search Criteria, click the drop-down menu icon to display a list of employees.
    
    
12. Select all of the employees to generate ROE for the selected pay period type.
    
    
13. Click Finish.
    
    
14. Enter a folder destination or use the Browse button to select a destination for the generated ROE file.
    
    
15. Click Process File to begin ROE generation.
    
    

After a ROE file is successfully generated it can be uploaded to the Employment Insurance section of the Canadian Services Webpage (www.Canada.ca).

ROE XML Example and Explanation

The following information is intended for use when checking the generated XML for proper reporting.  

ROE Block	Description	Additional Notes
5	Canada Revenue Agency Business Number
6	Pay Period Type
8	Social Insurance Number	Mandatory Must be 9 numeric characters and not all zeros
9/FN	Employee’s First Name
9/MN	Employee’s Initial
9/LN	Employee’s Last Name
9/A1	Employee’s Address Line 1
9/A2	Employee Address Line 2
9/A3	Address Line 3
9/PC	Employee Postal Code	No embedded spaces or dashes (-) Canada: X9X9X9
10	First day worked	This reflects the manually entered extra value first day worked. If no extra value will default to the system configured first day worked. Format: CCYY-MM-DD (year-month-day)
11	Last day for which paid	This reflects the end date of the Assignment. If no Assignment end date will default to the final pay period end date.  Format: CCYY-MM-DD (year-month-day)
12	Final Pay Period Ending Date	This reflects the final day of the pay period. Format: CCYY-MM-DD (year-month-day)
14	Expected Date of Recall Code	This defaults to "U - Unknown"
14	Expected Date of Recall	This is only required when the previous entry is "Y - Yes"
15A	Total Insurable Hours
15C	Pay Period Earnings
16	Reason for Issuing this ROE	A comment must be entered in Employee Extra > ROEComment when Reason for Issuing this ROE if Code ‘K - Other’ or ‘K - Other/Canadian Forces - Queen's Regulations/Orders.
16	Contact person’s First Name	Must be input into Admin Tools > Supplier before ROE generation.
16	Contact person’s Last Name
16	Area Code
16	Phone Number
17A	Vacation Pay Type/Code	Only one type can be provided
17A	Vacation Pay Amount
17A	Vacation Pay Start Date	Format: CCYY-MM-DD (year-month-day)
17A	Vacation  Pay End Date	Format: CCYY-MM-DD (year-month-day)
17B	Statutory Holiday Pay - Date	Up to ten statutory holiday dates can be reported.
17B	Statutory Holiday Pay - Amount	All amounts entered in Block 17B are considered Insurable and must be added to Insurable Earnings in Block 15B and Block 15C PP1.
17C	Other Monies Code/Type	Another Monies Code must be provided if the corresponding Other Monies Amount is provided.
17C	Other Monies Amount
17C	Other Monies Start and End Dates	Format: CCYY-MM-DD (year-month-day)
18	Comments	This section can be used to explain aberrations in the XML file or employee record. It should also be filled when Reason for Issuing is Code ‘K - Other’ or ‘K - Other/Canadian Forces - Queen's Regulations/Orders.
19	Special Payments (Paid sick/Maternity/Parental/Compassionate Care/Parents of Critically Ill Children or Wage Loss Insurance payments)	The ROE can be completed with only one of each type. It is possible for an ROE to have 4 special payment types reported, but only one of each type is allowed.
19	Special Payment Start Date	Format: CCYY-MM-DD (year-month-day)
19	Special Payment End Date	Format: CCYY-MM-DD (year-month-day)
19	Special Payment Amount
20	Communication Preferred In	Defaults to English
20	Printing Language	Default to the language the user is working in.

Troubleshooting and Reference information

Errors, Exceptions and Warnings

The following are errors and warnings associated with ROE Generation. If any errors are encountered while generating the ROE XML feed, they can be viewed by clicking the Export/Import Error vertical tab on the right side of the window. After reviewing the errors make the necessary adjustments to correct the errors then generate the feed again.

Error Message	Description/Resolution
No Employee entered.	The script to create the ROE feed was run without any employees entered.
A selected Employee still has pending payroll transactions.	One of the employees selected for ROE generation still has pending transactions in payroll. Navigate to Core App > Payroll and process transactions linked to that employee.
Branch Property "ROE_Contact_Person" is not set up. Enter a Contact Name with a space between First and Last Name.	A required Branch Property is missing for the user's branch. Contact Avionté support for more information.
Branch Property "ROE_Contact_Person" must have first and last name separated by a space.	A required Branch Property is missing for the user's branch. Contact Avionté support for more information.
Supplier Property "ROE_Account_Number" is not set up. Please set up 15 Digit Account Number.	A required Branch Property is missing for the user's branch. Contact Avionté support for more information.
Employee Extra with System Name "ROEComment" is not set up.	A required Employee Extra is missing from the system. Contact Avionté support for more information.
Employee Extra with System Name "ROERecallDate" is not set up.	A required Employee Extra is missing from the system. Contact Avionté support for more information.
Employee Extra with System Name "ROELastGeneratedDate<pay period type>" is not set up.	A required Employee Extra is missing from the system. Contact Avionté support for more information.
Employee Extra with System Name "ROERecallCode" is not set up.	A required Employee Extra is missing from the system. Contact Avionté support for more information.
Employee Extra with System Name "ROEFirstDateWorked" is not set up.	A required Employee Extra is missing from the system. Contact Avionté support for more information.
Employee Extra with System Name "ROEReasonforIssuing" is not set up.	A required Employee Extra is missing from the system. Contact Avionté support for more information.
A selected Employee does not have a processed payroll entry in the system.	A selected employee does not have any completed payroll transactions. If this employee has worked insurable hours, they will need to be entered and processed before the ROE report can be ran.
A selected employee does not have <pay period type> transaction(s) since last generated ROE.	A selected employee does not have any completed payroll transactions for the selected pay period since they were issued a ROE. If this employee has worked insurable hours, they will need to be entered and processed before the ROE report can be ran again. If the ROE was issued in error, their Employee Extra must be adjusted.
End date is missing for the most recent assignment associated with a selected employee.	A selected employee has a transaction for the selected pay period type that does not have a End Date. This needs to be set on the assignment, as it is used in the ROE report to indicate last day for which paid.
Only one vacation disbursement type is allowed per employee per pay period type.	An employee can only have one type of vacation earnings disbursement (per pay check, anniversary, on separation). Edit the employee's transactions by selecting the disbursement type that best represents the last payment.
Only up to 10 statutory holidays are allowed per employee.	The ROE requires that only 10 Statutory holidays are reported on an employee. The system will only count payments that occur after the last day paid.
A selected Employee doesn't have 'ROE first day worked' entered in Employee Extra.	All Employees selected for ROE generation require that the Employee Extra "ROE first day worked" is entered. This should be the date when they first started earning insurable hours, not their date of hire.
Invalid ROE first date worked on Employee Extra. It must be later than Last ROE generated date for <pay period type> (<last generated date>)	The date entered in the Employee Extra "ROE first day worked" must be after the last ROE generation date for a pay period type. Edit this value in Employee Extra.
No payroll transactions were found for a selected employee since last ROE generation date or for this pay period type.	Each transactions can only be used once in a ROE. If an ROE was issued in error, edit the ROE last issue date for that pay period to use the transactions again when generating a new ROE.
Employee's  Recall Date is missing. This is required when Recall Code is "Y"	When an Employee's Recall is set to "Y -Yes", they also need a date entered for when they are expected to return.
A selected Employee has 0 total Insurable hours.	A selected employee has no processed payroll transactions that have been marked as being insurable hours/earnings. This may be because they have recently had a ROE ran and need to have this date adjusted they have pending payroll, or that the Transaction Type Property "Is Insurable Hours" needs to be configured for their transactions.
A selected Employee's ROE Reason for Issuing is blank. Select a reason in Employee Extra.	Each employee needs to have a ROE Reason for issuing in their Employee Extra section before a ROE is generated for them.
ROE Comment is required if Reason for Issuing ROE is "K = Other"	If the ROE Reason for Issuing selected is 'K = Other', a description of the reason should be entered into that employee's Employee Extra entry 'ROE Comments'.
ROE Comment must be 160 characters or less	The ROE only supports comments up to 150 characters in length.
Invalid revenue agency business number.	The user's supplier's buisness number does not match the expected format.
Invalid SIN.	The SIN entered for an Employee does not match the expected format.
A selected Employee's First Name is missing.	No first name was found on a selected employee's record.
A selected Employee's Last Name is missing.	No last name was found on a selected employee's record.
A selected Employee's Address line one is missing.	No address was found on a selected employee's record.
A selected Employee's Last Pay Date is missing.	No last paid date was found on a selected employee's record.
A selected Employee's Branch's Contact is missing a first name. Full name needs to be entered with First and Last name separated by a space.	Each branch must have a contact specific to ROE set up. The name should be entered into the available field with a space separating the first and last name.
Employee's Branch Telephone is missing.	The branch associated with a selected is missing a phone contact method. It should be entered and set to primary.
A selected Employee's Branch Telephone number must contain 10 digits.	The Phone number entered into a branch is not configured correctly
Last Pay Date must fall within the employee's final transaction week worked.	When generating the ROE, the system will use the End date from the associated assignment on an employee's record to automatically calculate values for reporting. If it discovers an error while doing this, such as the last day for which paid is before or after the employee’s final transaction week worked, it will display this error. Make sure that the last day for which paid is valid on either on the assignment associated, or the employee extra value for last day for which paid.

Reason For Issuing

Each ROE generated for an Employee must have a unique "Reason for Issue" selected in their Employee > Extra section. The following table outlines the available reasons

Code	Description
A00	Shortage of work / End of contract or season
A01	Employer bankruptcy or receivership
B00	Strike or lockout
D00	Illness or injury
E00	Quit
E02	Quit / Follow spouse
E03	Quit / Return to school
E04	Quit / Health reasons
E05	Quit / Voluntary retirement
E06	Quit / Take another job
E09	Quit / Employer relocation
E10	Quit / Care for a dependant
E11	Quit / To become self-employed
F00	Maternity
G00	Mandatory retirement
G07	Retirement / Approved workforce reduction
H00	Work-Sharing
J00	Apprentice training
K00	Other
K12	Other / Change of payroll frequency
K13	Other / Change of ownership
K14	Other / Requested by Employment Insurance
K15	Other / Canadian Forces - Queen's Regulations/Orders
K16	Other / At the employee's request
K17	Other / Change of Service Provider
M00	Dismissal
M08	Dismissal / Terminated within probationary period
N00	Leave of absence
P00	Parental
Z00	Compassionate Care

Table of Insurable Hours

The following table gives a general outline of what type of transactions are considered Insurable Hours and Insurable Earnings.

Note: These may change without notice. For the most up to date information on what earnings and hours are considered insurable view the resources on the Canadian services website: www.Canada.ca

Type of earnings	Insurable
	Earnings	Hours
Automobile stand-by charge	No	No
Automobile operating expense benefit	No	No
Bonus, all types	Yes	No
Bonus, if paid because of the separation	Yes	No
Commissions, regular/irregular	Yes	Yes
Cost-of-living allowance	Yes	No
Cost-of-living allowance, if paid on separation	Yes	No
Gratuities (also called tips) that are controlled by the employer	Yes	No
Gratuities (also called tips) that are controlled by the employer, if paid on separation	Yes	No
Group term life insurance	No	No
Incentive payment	Yes	No
Incentive payment, if paid on separation	Yes	No
Non-taxable allowance	No	No
Overtime, worked and paid	Yes	Yes
Overtime, worked and taken as leave	Yes	Yes
Overtime, accumulated and paid on or after separation	Yes	Yes
Pay adjustments	Yes	No
Pay adjustments, paid on separation	Yes	No
Pay corrections	Yes	Yes
Pay in lieu of notice, paid on or after separation	Yes	No
Retirement leave credits/retiring allowance, including severance pay, accumulated sick leave credits paid as part of a retiring allowance on separation	No	No
Room and board benefit or allowance, with insurable earnings in the same pay period	Yes	No
Room and board benefit or allowance, without insurable earnings in the same pay period	No	No
RRSP contribution paid by the employer to a non-restrictedRRSP	Yes	No
RRSP contribution paid by the employer to a restricted RRSP	No	No
Salary and wages, including unpaid wages due to bankruptcy, receivership, or impending receivership	Yes	Yes
Salary continuance	Yes	Yes
Shift premium	Yes	No
Shift premium, if paid because of the separation	Yes	No
Sick leave taken, paid by employer	Yes	Yes
Sick leave credits, accumulated and paid out, on anniversary date or not, and taxable as employment income (if paid on termination as part of retirement leave credits/retiring allowance, see "Retirement leave credits/retiring allowance")	Yes	No
Stand-by hours, spent at the employee's place of work at the employer's request, paid at any rate	Yes	Yes
Stand-by hours, spent elsewhere than the employee's place of work, paid at a rate equivalent to or more than the employee's regular rate	Yes	Yes
Stand-by hours, spent elsewhere than the employee's place of work, paid at a rate less than the employee's regular rate	Yes	No
Statutory holiday pay, occurring after the last day worked, when the employee's departure is final	Yes	No
Statutory holiday pay, occurring after the last day worked, when the employee's departure is not final	Yes	Yes
Statutory holiday pay, taken on the day itself, any day recognized instead of the statutory day, or any other day off with pay in place of the statutory day	Yes	Yes
Supplementary Unemployment Benefits (SUB) plan benefits (made under a plan that is registered with Service Canada)	No	No
Taxable allowance (for example, taxable car allowance of $400 per month)	Yes	No
Taxable benefit, monetary	Yes	No
Taxable benefit, most non-monetary	No	No
Tips (also called gratuities) that are controlled by the employer	Yes	No
Tips (also called gratuities) that are controlled by the employer, if paid on separation	Yes	No
Top-ups to maternity, parental, and compassionate care benefits, paid by the employer	No	No
Vacation pay, paid on separation	Yes	No
Vacation pay, where no vacation time is taken, however paid	Yes	No
Vacation pay, where vacation time is taken, however paid	Yes	Yes
Wage-loss insurance (insurable), paid by the employer	Yes	Yes
Wage-loss insurance top-up, paid by the employer, claim accepted	No	No
Wage-loss insurance top-up, paid by the employer, prior to acceptance	Yes	No
Workers Compensation Benefits top-up, paid by the employer, claim accepted	No	No
Workers Compensation Benefits top-up, paid by the employer, prior to acceptance	Yes	No