Canada Labour Standards Regulations (C.R.C., c. 986)

Determination of Hourly Rate of Wages

• 20 (1) Subject to subsections (2) and (3), for the purposes of calculating and determining the regular hourly rate of wages of employees who are paid on any basis of time other than hourly, an employer shall divide the wages paid for work performed by the number of hours required to perform the work.

• (2) The regular hourly rate of wages for the purposes of paragraph 174(1)(a) and subsections 174(4) and (5), 197(1) and 205(2) of the Act may be the rate agreed on under a collective agreement that is binding on the employer and the employee.

• (3) For the purposes of subsection (1),

  • (a) the wages paid for work performed do not include vacation pay, general holiday pay, other holiday pay, bereavement leave pay and wages paid for any hours of overtime; and

  • (b) the number of hours required to perform the work does not include hours for which an overtime rate of wages has been paid.

Board, Living Quarters and other Remuneration

21 Where board or living quarters or both are furnished by or on behalf of an employer to an employee and the arrangement is accepted by the employee, the amount by which the wages of the employee may be reduced, for any pay period, below the minimum hourly wage established under section 178 of the Act either by deduction from wages or by payment from the employee to the employer for such board or living quarters, shall not exceed

• (a) for board, $0.50 for each meal; and

• (b) for living quarters, $0.60 per day.

22 For the purposes of calculating and determining wages, the monetary value of any board, lodging or any remuneration other than money received by an employee in respect of his employment shall be of the amount that has been agreed upon between the employer and the employee, or where there is no such agreement or the amount agreed upon unduly affects the wages of the employee, the amount as may be determined by the Head of Compliance and Enforcement.

Payment of Wages, Vacation or Holiday Pay or other Remuneration when Employee Cannot Be Found

• 23 (1) Where an employer is required to pay wages to an employee or an employee is entitled to payment of wages by the employer and the employee cannot be found for the purposes of making such payment, the employer shall, not later than six months after the wages became due and payable, pay the wages to the Head of Compliance and Enforcement and such payment shall be deemed to be payment to the employee.

• (1.1) Prior to paying the wages to the Head of Compliance and Enforcement under subsection (1), the employer shall, not later than two months after the wages become due and payable, by written notice delivered personally or sent by registered mail to the employee’s last known address, inform the employee of the wages to which the employee is entitled.

• (2) The Head of Compliance and Enforcement shall deposit any amounts received under subsection (1) to the credit of the Receiver General in an account to be known as the “Labour Standards Suspense Account”, and the Head of Compliance and Enforcement may authorize payments out of the Account to any employee whose wages are held therein.

• (3) The Head of Compliance and Enforcement shall keep a record of receipts and disbursements from the Labour Standards Suspense Account.

Reimbursement of Reasonable Work-Related Expenses

• 23.1 (1) For the purposes of subsection 238.1(1) of the Act, the factors to consider in determining whether or not an expense is work-related are

  • (a) whether the expense is connected to the employee’s performance of work;

  • (b) whether the expense enables an employee to perform work;

  • (c) whether incurring the expense is required by the employer as a condition of employment or continued employment;

  • (d) whether the expense satisfies a requirement for the employee’s work imposed by an occupational health or safety standard; and

  • (e) whether the expense is incurred for a legitimate business purpose and not for personal use or enjoyment.

• (2) For the purposes of subsection 238.1(1) of the Act, the factors to consider in determining whether or not an expense is reasonable are

  • (a) whether the expense is connected to the employee’s performance of work;

  • (b) whether the expense is incurred to enable an employee to perform work;

  • (c) whether it is incurred at the request of the employer;

  • (d) whether any amount of expense is incurred beyond the amount necessary to enable the performance of the work;

  • (e) whether the expense is one that is normally reimbursed by employers in similar industries;

  • (f) whether the employer authorized the expense in advance;

  • (g) whether the expense is incurred by the employee in good faith; and

  • (h) whether the claim includes documentation, such as a receipt or invoice, that indicates that the expense was incurred.

• (3) For the purposes of paragraph 238.1(3)(c) of the Act, the time limit for the employer to pay the employee any amount that is payable is 30 days after the day on which the employee submits the claim for payment.

Keeping of Records

• 24 (1) Every employer shall make and keep a record in respect of each employee showing the date of commencement of employment and the date of termination of employment and shall keep such record for a period of at least 36 months after the date of termination of employment.

• (2) Every employer shall keep, for at least three years after work is performed by an employee, the following information:

  • (a) the full name, address, Social Insurance Number, occupational classification and sex of the employee, and if the employee is under the age of 18 years, the age of the employee;

  • (b) the rate of wages, clearly indicating whether it is on an hourly, weekly, monthly or other basis, and the date and particulars of any change in the rate;

  • (c) where the rate of wages is on a basis other than time or on a combined basis of time and some other basis, a clear indication of the method of computation of that basis;

  • (d) the hours worked each day, except where the employee is

    • (i) excluded from the application of Division I of the Act by or under subsection 167(2) of the Act, or

    • (ii) exempt from the application of sections 169 and 171 of the Act pursuant to regulations made under paragraph 175(1)(b) of the Act;

  • (e) the actual earnings, indicating the amounts paid each pay day, with a recording of the amounts paid for overtime, vacation pay, general holiday pay, personal leave pay, pay for leave for victims of family violence, bereavement leave pay, medical leave of absence pay, termination pay and severance pay;

  • (f) the payments made each pay day after deductions, with clear details of the deductions made;

  • (g) with respect to annual vacations

    • (i) the dates of commencement and termination of each vacation period,

    • (ii) if a vacation was interrupted under subsection 187.1(1) of the Act, the date of interruption, and if the employee resumed the vacation under subsection 187.1(7) of the Act, the date of resumption, and

    • (iii) if a vacation was postponed under subsection 187.2(1) of the Act, the new dates of commencement and termination of that vacation;

  • (g.01) the year of employment in respect of which each annual vacation period was granted;

  • (g.02) any written notice of an interruption of a vacation or leave provided in accordance with subsection 187.1(6), 207.1(1) or 207.2(1) of the Act, as the case may be, and any written notice of resumption of a vacation or leave provided in accordance with subsection 187.1(7), 207.1(2) or 207.2(5) of the Act, as the case may be;

  • (g.1) any written agreement between the employer and the employee to postpone or waive the employee’s entitlement to annual vacation pursuant to subsection 14(1);

  • (g.11) any written request made by an employee under section 184.1 of the Act and a record of the employer’s response to that request;

  • (g.2) where the employer determines a year of employment pursuant to paragraph (b) of the definition “year of employment” in section 183 of the Act, any notice provided to employees pursuant to section 12;

  • (h) with respect to any leave granted to the employee under Division VII of the Act,

    • (i) the dates of commencement and termination, and of any interruption, of the leave,

    • (ii) a copy of any notice concerning the leave or any interruption of the leave, and

    • (iii) any documentation, including a copy of any medical certificate, that was provided by the employee in respect of the leave or interruption;

  • (h.1) the dates of commencement and termination of any job modification or reassignment of the employee provided pursuant to Division VII of the Act and a copy of any notice provided by the employer concerning the job modification or reassignment;

  • (i) any general holiday or other holiday with pay granted to the employee under Division V of the Act, any notice of substitution of a general holiday required to be posted under section 195 of the Act and, in respect of employees not subject to a collective agreement, proof that the substitution was approved in accordance with subsection 195(2) of the Act;

  • (j) when hours of work are averaged under section 6, any notice concerning the averaging of hours of work, details of any reductions in the standard and maximum hours of work made under subsections 6(7), (8) and (9) and the number of hours for which the employee was entitled to be paid at the overtime rate of wages or granted time off for overtime worked;

  • (k) the employer’s pay periods;

  • (l) a copy of any certificate provided in respect of medical breaks under subsection 181.1(2) of the Act and any request for the certificate made by the employer in accordance with that subsection, and any notice of termination of employment or intention to terminate employment given in accordance with Division IX or X of the Act;

  • (m) with respect to any period of bereavement leave granted to the employee under Division VIII of the Act,

    • (i) the date on which that period begins and its length, and

    • (ii) a copy of the written notice provided by that employee in accordance with subsection 210(1.3) of the Act;

  • (n) proof of the approval referred to in paragraph 170(2)(b) or 172(2)(b) of the Act;

  • (n.1) every work schedule and modification of a work schedule that is provided in writing to an employee;

  • (n.2) every written notice given, written request made or written agreement entered into under Division I or I.1 of the Act;

  • (n.21) a record describing any situation that an employee had to deal with under subsection 169.1(2) of the Act;

  • (n.22) a record describing any situation that an employee had to deal with under subsection 169.2(2) of the Act;

  • (n.3) a record of any refusal by an employee made under subsection 173.01(2) of the Act;

  • (n.4) a record describing any situation that an employee had to deal with under subsection 173.01(3) of the Act;

  • (n.41) a record describing any situation that an employee had to deal with under subsection 173.1(2) of the Act;

  • (n.5) a record of any refusal by an employee made under section 174.1 of the Act;

  • (n.6) a record describing any situation that an employee had to deal with under subsection 174.1(3) of the Act;

  • (n.7) with respect to any paid leave granted to the employee under Division XIII of the Act,

    • (i) the dates of commencement and termination of the leave,

    • (ii) the year of employment in respect of which the leave was earned,

    • (iii) the number of days of leave carried over from a previous year,

    • (iv) a copy of any written request made by an employer under subsection 239(2) of the Act, and

    • (v) a copy of any certificate submitted by the employee under subsection 239(2) of the Act;

  • (n.8) with respect to any leave without pay granted to the employee under Division XIII of the Act,

    • (i) a copy of any written request made by an employer under subsection 239(2) of the Act, and

    • (ii) a copy of any certificate submitted by the employee under subsection 239(2) of the Act; and

  • (o) with respect to leave granted under Division XV.2 of the Act to an employee who is a member of the reserve force,

    • (i) the dates of commencement and termination of the leave and of any interruption or postponement of that leave,

    • (i.1) a copy of any notice concerning the leave,

    • (ii) a copy of any medical certificate submitted by the employee in respect of that leave,

    • (iii) a copy of any document provided under section 247.7 of the Act, and

    • (iv) a copy of any notice issued under subsection 247.8(1) or 247.95(2) of the Act.

• (3) Any method of reporting absences from employment or overtime hours of work that discloses the particulars required by subsection (2), including regular daily hours of work, shall be a sufficient record for the purposes of these Regulations.

• (4) Every employer shall keep for a period of at least three years after the expiration of the employer’s obligation under subsection 239.1(3) of the Act, the following information:

  • (a) detailed reasons for an employee’s absence due to work-related illness or injury;

  • (b) a copy of any certificate of a health care practitioner indicating that the employee is fit to return to work; and

  • (c) the date the employee returned to work, or a copy of any notification from the employer to the employee and any trade union representing the employee that return to work was not reasonably practicable and the reasons why it was not.

• (5) [Repealed, SOR/2014-305, s. 6]