All employers must file a T4 information return (Summary and Slip) to the Canada Revenue Agency (CRA) and must give workers their T4 slips by the last day of February of the following calendar year to which the information return applies. This year's deadline is Thursday, February 29, 2024. 

For more information, please consult: Guide RC4120, Employers' Guide - Filing the T4 Slip and Summary.

Note that the CRA issues financial penalties to employers for non-compliance with these requirements.

Seasonal Agricultural Workers

Depending on certain factors, foreign seasonal agricultural workers may have to pay income tax in Canada. To determine whether employers should withhold income tax from a seasonal agricultural worker's earnings, please refer to the CRA’s Seasonal Agricultural Worker web page.

For temporary foreign workers who meet the CRA's definition of seasonal agricultural workers, employers must enter code "15" in box 29 of T4 slips.

Specific information for workers participating in the Seasonal Agricultural Worker Program (SAWP) of the TFW Program

Employers who have workers participating in the SAWP stream of the TFW Program must continue to follow the usual guidelines for the distribution of T4 slips to these workers, based on their country of origin.

• Caribbean countries: Provide the country representative (embassy or consulate liaison officer in Canada) with a T4 slip (and a Relevé 1 slip, when in Québec).
• Mexico: Provide the worker and, if applicable, the person designated by the worker, with a T4 slip (and a Relevé 1 slip, when in Quebec).

What to do if a worker did not receive any T4 slips

Consult the following CRA web pages:

• Tax slips: Get a copy of your slips - Canada.ca
• Scam prevention and the CRA - Canada.ca

 You are encouraged to share this communication throughout your respective networks, and with any colleagues or peers who may need to be aware of this information.   

If you have questions on T4 slips and taxes, please contact the Canada Revenue Agency.

If you have questions on the Relevé 1 slips and Quebec taxes, please contact: Contact Us | Revenu Québec (revenuquebec.ca).

If you have questions on the TFW Program or to report a misuse of the Program, please visit Canada.ca or contact the Employer Contact Centre.

Thank you in advance for your usual collaboration.

The Temporary Foreign Worker Program
Employment and Social Development Canada

Are you a certified journeyperson, supervisor, employer, trainer, or member of a stakeholder organization with knowledge of one or more skilled trades or Alberta's apprenticeship system?

Apprenticeship and Industry Training (AIT) and the Alberta Board of Skilled Trades is building a community of Albertans with experience and knowledge related to one or more of Alberta’s designated trades or apprenticeship education programs, called the My Skilled Trades Network (MySTN). This community is an opportunity for interested skilled trades experts to share their ideas, opinions, and expertise with AIT on the future of their trades.

Interested Albertans can now sign up to include themselves on the MySTN mailing list and become eligible to receive invitations to contribute their perspectives. You may have an opportunity to provide input through surveys, focus groups, town halls, and temporary committees. In addition, qualified individuals in MySTN may be called upon to help evaluate apprentice’s practical skills and work experience.

Some examples of topics that you may be called upon to provide feedback for include:

• Contributing to what is taught and tested in apprenticeship education.
• This could include feedback on course outlines, curriculum guides, period exams, and red seal exams.
• Certain individuals may also evaluate exams and apprentice’s work experience.
• Providing input on what activities should be restricted to those certified in your trade.

The frequency of these communications will depend upon the level of activity and pressing, necessary change happening in your trade. You may also choose the level of engagement you prefer and unsubscribe from the network should you choose to in the future.

If you are interested in contributing your ideas, please sign up!

 https://tradesecrets.alberta.ca/trades-in-alberta/my-skilled-trades-network/

On September 14, 2023, the Government of Canada announced that they would extend the CEBA loan repayment schedule.  The loan forgiveness extension is not long, adding only a few weeks to retain the 33% (upto $20,000) forgivable amount, however, the full loan payback due date has changed from 2025 to 2026.

“ Prime Minister Justin Trudeau says the government is extending the repayment deadline for its small business pandemic loan program by one year — but businesses will still lose the forgivable portion of the loan if they don't repay in the coming months.”

The loan forgiveness portion has been extended from Dec 31, 2023 to Jan. 18, 2024. Loans will start accruing five per cent interest if not repaid by January 19, 2024.

Businesses that refinanced their loans will be given until March 28 to qualify.

https://www.cbc.ca/news/politics/government-extending-ceba-loan-deadline-1.6967071

Full details can be found on the Government of Canada’s website at:

https://www.canada.ca/en/department-finance/news/2023/09/canada-emergency-business-account-government-extends-repayment-and-partial-loan-forgiveness-deadlines.html

CNLA has created a document providing examples on payments and alternative options. Click here to read more.

• Canadian farm households are smaller in size and are increasingly diverse, reflecting the changing landscape of the agricultural community.

• Immigrants play a pivotal role in shaping Canadian agriculture, bringing diverse skills that can boost the potential for increased productivity.

• Individuals from racialized groups make significant contributions to the farm population, with South Asian and Chinese communities being the largest groups.

• The Indigenous farm population has seen a slight increase, with the majority identifying as Métis.

• • A substantial portion of the farm population reported a religious affiliation, with Catholicism being the most frequently reported religion.

Recognized Employer Pilot (REP)
In early August 2023, the government of Canada announced the Recognized Employer Pilot
(REP) for the Temporary Foreign Worker Program (TFWP). The Recognized Employer Pilot
(REP) will help to reduce the administrative burden and simplify the hiring process for repeat
Temporary Foreign Worker Program (TFWP) employers who demonstrate a history of complying
with program requirements.

The biggest issue we continued to hear regarding the TFWP is the amount of time it takes to
process Labour Market Impact Assessments (LMIA) each year. An LMIA confirms that there is a
need for a temporary foreign worker, that no Canadians or permanent residents are available to
do the job, ensures that the employer’s job offer is legitimate and that the employer has
complied with Program requirements to protect workers.

The new pilot will help to alleviate the administrative workload for some and simplify the repeat
hiring process of Temporary Foreign Workers for employers who demonstrate a history of
complying with the program requirements. Recognized Employers will have access to LMIA
validity for up to 36 months, and potentially simplified LMIA applications to hire additional
workers in the future.

Keep reading for information on the program...