Government Tables

Objective

The Government Tables function is used to configure all tables required to calculate the federal and provincial income taxes.

The values entered must be from the income tax guides provided by the various levels of government.

 

Prerequisites

• Chart of Accounts

 

Steps

maestro* > Time Management > Maintenance > Payroll > Government Tables

 

Creating a Government Table

1. Enter the required information in the Details section:

Field	Description
Code	Code for the government table.
Description	Description of the government table.

2. Enter the required information in the Provincial Rates tab:

Note that the Provincial Rates sub-tab is reserved for the province of Quebec only.

Field	Description
Employer Number	Employer number for the province/territory. NOTE: In multidimensional mode, it is possible to enter a different number for every payable company by clicking on the search button. Leave the employer number field empty in the main window of the option.
Provincial Remittance Account	Default passive general ledger account, used to account for provincial tax remittance, when no other remittance account is specified in the Remittance Account field of this sub-tab.
QPP	Abbreviation of Quebec Pension Plan, the QPP is a public insurance plan for people aged 18 and up who earn a wage and whose annual income is greater than $3,500. It offers to these people and to anyone who has worked in the province of Quebec before, as well as to their loved ones, a basic financial protection upon retirement, death, or in case of disability. This field is divided into five sections: Remittance Account This field allows to indicate the General Ledger account that is used to account for the QPP remittances - note that the QPP account is a liability account. If the company decides not to have a separate account for QPP remittances, this field must be left empty and maestro* will use the provincial remittance account. Factor/Rate (Employee) The Quebec Pension Plan is financed by the contribution of all workers and employers in Quebec. In this field must be entered the employees total contribution rate to the QPP (basic rate + additional rate). The contribution rate being shared equally between the employee and the employer, only half of it must be entered. For example, the basic and additional contribution rate totaled, in 2023, 12.80%. It is therefore half of that, a rate of 6.40%, that must be entered (as a decimal number): 0.0640. Basic Exempt. ($) This field allows to indicate the basic exemption amount given by the Quebec government. This figure is the QPP's contribution exemption amount for a year. In 2023, that amount was $3,500. Annual Max. ($) In this field must be entered the employee's maximal contribution. This amount includes both the basic and additional rate contribution. This amount is displayed on the Quebec Pension Plan's website each year. In 2023, this amount was $4038.40. Factor/Rate (Employer) This field is used to indicate the employer's QPP contribution. As previously indicated, that employer part is equal to the employee's. Maestro* makes the entrance of this rate easier by using a factor. For the employer's part to be equal to the one entered in the Factor/Rate (Employee) section, enter 1; 1 = 1 time the employee contribution.
QPP Additional Rate	The Factor/Rate (Employee) section displays the employee's total QPP contribution rate (basic rate + additional rate). In the current field, only the additional contribution rate must be entered, for a total of 1% (0.01) for 2023. Contrary to the basic rate, which offers a a non-refundable tax credit, the part of the contribution calculated on the additional rate offers a tax deductible amount. For more information on the difference between the additional and basic rates, click HERE; this link leads to the Quebec Pension Plan's website.
Parental Insurance (QPIP)	Short for Quebec Parental Insurance Plan, the QPIP is a concrete way for workers to better reconcile their family and professional responsibilities. It aims to provide financial support to parents of a newborn or adopted child, to encourage them in their desire to have children, and to support them in their desire to devote more time to their children. The QPIP provides benefits to all eligible workers - salaried and self-employed - who take maternity, paternity, parental or adoption leave. Available sections: Remittance Account This field allows indicating the general ledger account that is used to account for QPIP remittances; note that the QPIP account is a passive account. If the company decides to not have a separate account for QPIP remittances, this field must be left empty and maestro* will use the provincial remittance account. Factor/Rate The Quebec Parental Insurance Plan is financed by the contributions of working poeple and employers in Quebec. In this field must be entered the employee contribution rate. This rate is unilateral for every employee in Quebec and is indicated by the Quebec government. For example, in 2023, the contribution rate for employees was 0.494%. Please note that this rate must be entered in maestro* in decimal format: 0.00494. NOTE: This rate is different for self-employed workers. For a list of all rates, visit the QPIP website by clicking HERE. Annual Max. ($) This field allows indicating the maximal annual contribution to the QPIP for the employee. This amount is displayed in the QPIP website every year. In 2023, for the employees, this amount was $449.54. Employer Portion As previously mentionned, the QPIP is financed by both employee and employer contributions. The employer's contribution, in 2023 in Quebec, was 0.692%. Please note that this rate must be entered in maestro* in decimal format: 0.00692. Max. An ($) (Employeur) This field allows indicating the employer's annual contribution. This amount is displayed in the QPIP website every year. In 2023, the amount for employers was $629.72.
Healthcare Deduction	Employers and individuals are required to contribute to the Health Services Fund (HSF); remittances are collected by Revenu Québec. The purpose of this fund is to help finance the health care and social services system. Available values:  Compte de remise General ledger account used to record remittances to the Health Services Fund (HSF). If no separate account has been set but for HSF remittances, leave the field empty and maestro* will use the provincial remittance account. Employer Portion Factor for calculating health services. Rate in decimal format rather than as a percentage: 4.95% = 0.0495.

1. Safety Board section:

Field	Description
Source	Type of gross salary source to be used for Commission des normes de l'équité de la santé et de la sécurité du travail (CNESST) calculations, the main body responsible for enforcing labour laws in Quebec. It promotes and enforces the rights and obligations of workers and employers in Quebec. Available values: Provincial Uses the gross provincial earnings. NOTE: Usually used for Québec. Federal Uses the gross federal earnings. NOTE: Usually used for provinces other than Québec. Max W/C Uses the salary (hours * Hourly Rate) to which the checked Affects W/C CSST Salary bonuses are added. NOTE: According to the maximum W/C CSST for the province. Usually used for Québec.
Remittance Account	General ledger account to which Commission de la sécurité et santé au travail (W/C - CSST) remittances are posted. NOTE: If the W/C – CSST is posted with the payroll, the remittance account must be the same as the account specified in the Provision Account field in the W/C – CSST Provision section.

The weekly and annual maximum amounts applicable to W/C CSST are displayed. To change or add an amount, click the Define W/C CSST icon and complete the information in the Maximums tab by province.

2. W/C – CSST Provision section:

If a rate is entered, the remittance and provision accounts are mandatory.

Field	Description
Rate	W/C – CSST provision rate in %. If there is no rate, the field must be empty. This rate is sent to employers annually, in October. It is used to calculate CNESST payments. For more information on this subject, please view the CNESST website.
Remittance Account	General ledger account to which Commission de la sécurité et santé au travail (W/C – CSST) remittances are posted.
Provision Account	General Ledger Account to which the W/C – CSST provision is posted.

3. Exclude Taxable Benefits section:

This section lets you check the taxable benefits to be excluded from the W/C - CSST calculation. Checked items will be excluded from insurable earnings for W/C CSST purposes.

4. Labour Standards section:

Field	Description
Max. Labour	Maximum annual insurable amount for the CNSST.
Rate	Contribution rate to Workplace Protections in %. The amount of this rate is available on the Revenu Quebec website.
Remittance Account	General ledger account allowing to account for contribution provisions to the Commission des normes de l'équité de la santé et de la sécurité du travail (CNESST). If there are no CNESST provisions, this field must be left empty.

5. Other section:

Field	Description
Insurance Tax Rate	Rate used to calculate the CCQ group insurance tax. This rate is available on the CCQ website.
PBB Source	Salary source for the PBB calculation; either Provincial or Federal. Payroll declaration - Régie du bâtiment du Québec. Electrical contractors must submit a payroll declaration to the Régie du bâtiment du Québec on a regular basis.

3. Enter the required information in the Federal Rates tab:

Champ	Description
Federal Remittance Account	Default passive general ledger account, used to account for federal tax remittances when no other remittance account is specified in a Remittance Account field in this sub-tab.
Employment Insurance	The employment insurance program provides temporary income support to unemployed workers while they look for work or upgrade their skills. It also provides special benefits for workers who are absent from work due to specific life events: illness pregnancy caring for a newborn or newly adopted child caring for a seriously ill or injured person caring for a family member who is seriously ill or at risk of dying In maestro*, this field is divided in five sections: Employer Number Employer number for the Canada employment insurance plan. NOTE: In multidimensional mode, it is possible to enter a different number for each payable company by clikcing on the search button and by leaving the Factor/Rate (Employer) field empty. Remittance Account This field allows indicating the general ledger account used by maestro* to account for employment insurance remittances. Please note that the employment insurance remittance account is a passive account. If the company decides not to use a separate account to account for employment insurance remittances, this field must be left empty and maestro* will use the federal remittance account. Factor/Rate (Employee) The employment insurance plan is financed by the contributions of canadian workers and employers. In this field must be entered the employee's contribution rate. This rate is provided by the federal revenu agency (or by the Quebec one for this province). Rate in decimal and not as a percentage. For example: 4.95 = 0.0495. Basic Exempt. ($) There are no basic exemptions for the federal employment insurance. The value of this field must be left to zero (0). Annual Max. ($) This field allows indicating the maximal contribution amount for the employee. This amount is displayed on the Canadian Revenue Agency (CRA) website every year. Factor/Rate (Employer) As previously mentionned, the employment insurance plan is financed by both employees and employes. In this field must be entered the employer's contribution factor, which equals 1.4% of the employee's contribution. 1.4% = 0.014 in maestro*. Hours Field not applicable to the employment insurance. The valued of this field must always be zero (0).
Reduced Rate	Reduced rate of the canadian employment insurance. Under the Employment Insurance Act and Regulations, an employer's EI premiums may be reduced when its employees are covered by an approved short-term disability plan that reduces the EI benefits that would be payable in the absence of such a plan. Numéro d'employeur Employer number for the reduced employment insurance rate for Canada. NOTE: In multidimensional mode, it is possible to enter a different number for each payable company by clicking on the search button and leave the Factor/Rate (Employer) field empty. Facteur/Taux (Employeur) Allows entering a reduced rate.
Pension Plan	Dans maestro*, ce champ est divisé en cinq sections : The Canada Pension Plan (CPP) is a taxable monthly benefit that provides partial income replacement upon retirement. If eligible, the individual will receive the CPP retirement pension for life. Contributions on an employee's pensionable earnings are deducted if the employee meets all of the following conditions: The employee holds a job entitling them to a pension. The employee is not considered invalid by the CPP or QPP. The employee is between the ages of 18 and 69, even if he or she is receiving a CPP or QPP retirement pension. Remittance Account This field allows indicating the general ledger account used by maestro* to account for CPP remittances. Please note that the CPP remittance account is passive. If the company decides not to use a separate account to account for CPP remittances, this field must be left empty and maestro* will use the federal remittance account. Factor Rate (Employee) The Canada Pension Plan is financed by the contributions of canadian workers and employer (other than those in Quebec; see QPP for this province). In this field must be entered the total contribution rate for the employee (basic rate + additional rate). Since the overall contribution rate is shared equally between the employee and the employer, half of the total rate must be entered. For example, in 2023, the contribution rate for the basic and additional plans totals 11.90%. Half, i.e. a rate of 5.95%, must therefore be entered into maestro*, using a decimal number: 0.0595. Basic Exempt. ($) This field allows indicating the basic exemption amount determined by the Government of Canada, a.k.a. the CPP exemption amount for a year. In 2023, that amount was $3500. Annual Max. ($) This field allows indicating the maximal contribution for the employee. This amount takes into account the basic and additional rates. This amount is displayed on the Canada Revenue Agency (CRA) website every year. In 2023, this amount was $3754.45. Factor/Rate (Employer) This field is used to indicate the employer's contribution to the CPP. As previously mentionned, the employer part is equal to the employee's. Maestro* makes it easy to enter this part by using a factor. For the employer part to be the same as the employee's entered in the Factor/Rate (Employee) field, enter 1; 1 = one time the employee's part.
CPP Additional Rate	The Factor/Rate (Employee) section of the CPP field displayed the total contribution rate (basic rate + additional rate) to the CPP. In the present field, only the additional contribution rate must be entered, i.e. 1% (0.01) for 2023. Unlike the basic rate, which offers a non-refundable tax credit, the portion of the contribution calculated on the additional rate offers a tax-deductible amount. For more information on these CPP additional and basic rates, click HERE.

1. Other section:

Field	Description
Insurance Tax Rate	Federal sales tax rate applicable to insurance. When paying an insurance premium, one must, in most cases, pay a tax on this premium.

4. Enter the required information in the Provincial Tax tab:

Field	Description
Mode	Provincial/territorial calculation method for the different provinces; more precisely, the province/territory code. For example, ALB for Alberta, BC for British Columbia, ONT for Ontario, etc.
Basic Deduction	This field is used to enter the basic personal amount provided by the provincial revenue agency. The basic personal amount is a non-refundable tax credit to which Canadian residents are entitled. The provincial one varies according to the province of territory.
Constant A	Value of the constant for calculating taxes. This field only applies to the province of Quebec. For all other provinces, this field must be 0.
Maximum B	Corresponds to the employee's deduction amount. If an employer pays remuneration to the employee as payer, the beneficiary is not entitled to this deduction. Similarly, if the employer pays remuneration that includes only a taxable benefit relating to former employment, the employee is not entitled to this deduction. To avoid having less tax withheld than is necessary, the employer must make the adjustment described in TP-1015.TI. For more information, read the document TP-1015.TI, accessible via the Quebec Revenue website. This amount only applies to the province of Quebec. For all other provinces, this field must be set to 0.
Credit Rate	Percentage tax credit on the basic personal amount.
Surtax Level 1 / Rate	Provincial suxtax calculated on the basic provincial tax. * Only applies to Prince Edward Island and Ontario. NOTE: This field must be 0, unless otherwise specified.
Surtax Level 2 / Rate	Provincial surtax calculated on the basic provincial tax. * Only applied to Ontario. NOTE: This field must be 0, unless otherwise specified.
Maximum Credit / Rate	Credit amount on the tax calculation; surtax percentage. This field is no longer used in the tax calculation; it must be left at 0.
Poverty Fund	Contribution percentage to the poverty fund. This field is no longer used in the tax calculation; it must be left at 0.

1. Reduced Income Tax - Ontario and British Columbia section:

Field	Description
Base Amount	Base amount for reduced income tax. NOTE: For this amount, refer to report T4032 on the CRA site.
Minimum Income	Minimum income amount applicable for the income tax reduction. NOTE: This field applies to the province of British Columbia only.
Adjustment Rate	Adjustment percentage applicable to decrease the base amount for income between the minimum and maximum income levels. To be completed for the province of British Columbia only. NOTE: Enter 0.099 for 9.99%.
Personal amount for dependents	Amount for the income tax reduction applicable to dependents. NOTE: For the province of Ontario, complete the Dependent field in the Bonuses, Deductions and Income Tax tab in Employee Management.
Maximum Income	Maximum income amount applicable for income tax reduction. NOTE: This field applies to the province of British Columbia only.

2. Income Tax Table section:

Field	Description
Amount	In maestro*, this column is used to enter the minimum amount of the tax bracket. These amounts are provided by the provincial revenue agency. See the image and table below for an example entered in maestro*.
Constant K	Constant used to adjust the tax rate according to the annual taxable income, The amounts of this constant are provided by the provincial revenue agency. See the image and table below for an example entered in maestro*.
Rate T	Tax rate applicable to the annual taxable income bracket. These rates are provided by the provincial revenue agency. See the image and table below for an example entered in maestro*.

Complete the table according to the tax bracket, as provided by the revenue agency.

Example: Income Tax Table for the Province of Quebec in 2023

Amount	Constant K	Rate T
0 49,275 98,540 119,910	0 2,463 6,405 8,503	15.00 20.00 24.00 25.75

3. Health Care Deduction Table section:

This table is used to enter the Ontario health premium information.

This health premium is paid though the personal income tax system. Money collected through this tax helps fund Ontario's health services.

You pay the health premium if you are a resident of Ontario and your employment or pension income is $20,000 or greater a year. In most cases the premium is automatically deducted from your pay or pension. It is included as part of the income taxes deduction on your pay stub.

If your income is $20,000 or less, you don't need to pay the health premium.

Field	Description
Amount	In this field must be entered the minimum amount of the taxable income bracket. This information is used in the equation of the premium to be paid. This information is provided by the province of Ontario's revenue agency. See the image and table below for an example entered in maestro*.
Constant	Number used in the calcultation of the premium to be paid. It represents the maximum premium amount to be paid for the previous bracket. The values to enter in this column are provided by the province of Ontario's revenue agency. See the image and table below for an example entered in maestro*.
Rate	Percentage used in calculating the premium to be paid. The values to enter in this column are provided by the province of Ontario's revenue agency. See the image and table below for an example entered in maestro*.
Maximum	The amount entered in this field represent the maximum premium to be paid for the current bracket. The premium to be paid is equal to the lesser of (i) the Maximum and (ii) the Constant + the Rate of taxable income greater than the Minimum (of the current bracket). The values to enter in this column are provided by the province of Ontario's revenue agency. See the image and table below for an example entered in maestro*.

Complete the table according to the data provided by the province of Ontario's revenue agency.

Example : Health Care Deduction Table for the province of Ontario in 2023

Amount	Constant	Rate	Maximum
20,000 36,000 48,000 72,000 200,000	0 300 450 600 750	0.06 0.06 0.25 0.25 0.25	300 450 600 750 900

4. Temporary Deficit Reduction Levy section:

This table was once used for the province of Newfoundland, but is no longer in use. All fields below should be left blank.

Field	Description
Amount	Minimum amount.
Constant	Constant.
Rate	Tax rate.
Maximum	Maximum amount.

5. Additionnal Basic Deduction section:

This table is applicable to Nova-Scotia only. Also offered for the Yukon in the past, this table is no longer current for the Yukon. For Nova Scotia, this table has become necessary since the application of an additional amount to the provincial basic personal amount in 2018.

Field	Description
Base Amount	This field is used to enter the additional amount of the provincial basic personal amount. NOTE: Do not enter the annual variations in the basic personal amount here, but rather the additional amount of $3,000 introduced in 2018.
Minimum Income	Maximum amount to access the full amount of the supplement entered in the Base Amount field. In 2023, this amount was $25,000. An individual who's taxable revenue does not exceed $25,000 can ask the full $3,000 amount. Otherwise, this increase will be reduced by 6% of the individual's taxable income in excess of $25,000.
Maximum Income	Minimum amount at which an individual no longer has access to the inscrease amount entered in the Base Amount field. In 2023, this amount was $75,000. An individual who's income is equal or greater than that amount can no longer benefit from the addition to the basic personal amount.
Adjustment Rate	Percentage adjustment applicable to the basic amount for incomes between the minimum and maximum incomes. In 2023, this rate was 6% (0.06).

5. Enter the required information in the Federal Tax tab:

Please note that the Constant A represents the annual taxable income.

Field	Description
Basic Deduction	In this field must be entered in the federal basic personal amount (BPAF). The BPAF is a non-refundable tax credit available to Canadian residents. This information is provided by the Canada Revenue Agency (CRA).
Basic Credit Rate	Percentage tax credit on personal exemptions.
(T1 Calculation) Constant	Tax abatement percentage for Quebec only. The tax abatement is the sum of the replacement payments for Permanent Programs and Youth Allowance Recovery. This abatement takes the form of a 16.5-percentage-point reduction in federal personal income tax for all Quebec tax filers.
Constant V	Constant to calculate taxes. It represents the provincial or territorial tax rate for the year. NOTES : Ne s'applique pas à la province du Québec, au Canada au-delà des limites d'une province/territoire ou à l'extérieur du Canada. This field must be 0, unless otherwise indicated.
Surtax 1 Rate A	Provincial surtax rate calculated on the basic provincial tax. *Only applies to Prince Edward Island and Ontario. NOTE: This field must be 0, unless otherwise indicated.
Sill B (V1 Calculation)	Sill for the calculation of surtax 1. *Only applies to Prince Edward Island and Ontario. NOTE: This field must be 0, unless otherwise indicated.
Surtax 2 Rate A	Rate for second level of provincial surtax calculated on basic provincial tax. *Only applied to Ontario. NOTE: This field must be 0, unless otherwise indicated.
Sill B	Sill for the calculation of surtax 2. *Only applied to Ontario. NOTE: This field must be 0, unless otherwise indicated.
(V2 Calculation) Constant A	Constant to calculate taxes. Constant A represents the annual taxable income and is used to calculate the V2 factor. The V2 factor (to calculate V2) is an additional tax calculated on the taxable income. *This is only applicable to the Ontario Health Care deduction, but this information is not entered in the table to this effect. This field must therefore always be 0.
(V3 Calculation) Constant A	Constant to calculate taxes. Constant A represents the annual taxable income and is used tp calculate the V3 factor. NOTE: This calculation is no longer in effect; this field must therefore always be 0.
(V4 Calculation) Constant A	Constant to calculate taxes. Constant A represents the annual taxable income and is used tp calculate the V4 factor. NOTE: This calculation is no longer in effect; this field must therefore always be 0.
(S Calculation) Constant A	Constant to calculate taxes. Constant A represents the annual taxable income and is used tp calculate the V4 factor. *This only applies to Ontario and British Columbia, but this information is now entered in the Tax Reduction for Ontario and British Columbia section. This field must therefore always be 0.
Constant B	Constant to calculate taxes. Gross bonus, a retroactive salary increase, paid vacation when vacation is not taken, payment for accumulated overtime or other non-periodic payments. NOTE: This field must be 0, unless otherwise indicated.
Constant C	Constant to calculate taxes. It represents the contribution to the Canada Pension Plan or Quebec Pension Plan for the pay period. NOTE: This field must be 0, unless otherwise indicated.
General Surtax Factor	Percentage to calculate a general surtax. NOTE: This field is no longer active and should be set to 0, unless otherwise indicated.
Surtax Factor (1 A)	Percentage to calculate a surtax 1. NOTE: This field must be 0, unless otherwise indicated.
Constant B	Constant to calculate taxes. Gross bonus, a retroactive salary increase, paid vacation when vacation is not taken, payment for accumulated overtime or other non-periodic payments. NOTE: This field must be 0, unless otherwise indicated.
Surtax Factor (2 A)	Percentage to calculate a surtax 2. NOTE: This field must be 0, unless otherwise indicated.
Constant B	Constant to calculate taxes. Gross bonus, a retroactive salary increase, paid vacation when vacation is not taken, payment for accumulated overtime or other non-periodic payments. NOTE: This field must be 0, unless otherwise indicated.

Field	Description
Amount	Minimum annual taxable income bracket. This amount is provided by the federal revenue agency.
Rate R	Federal tax rate which applies to the annual taxable income. This amount is provided by the federal revenue agency.
Constant K	Federal constant. It corresponds to the excess tax withheld when applying the 20.5%, 29% and 33% rates to A's total taxable income.

Complete the table according to the income tax level, as provided by the federal revenue department.

1. Employment Credit section:

This section is used to enter the information relative to the Canada employment amount.

The Canadian employment amount is a non-refundable tax credit. It eases the burden of costs borne by Canadian employees, including those related to home computers, uniforms and supplies.

Field	Description
Rate	The lowest personal tax rate (Rate R) for the year.
Maximum	The maximum amount of annual credit that can be allocated to an employee. This information is provided by the federal revenue agency.

2. Basic Deduction Adjustment section:

If the annual net income paid by an employer to an employee falls between the Minimum and Maximum Income, a calculation is required to determine the Federal Basic Personal Amount (BPAF). This table is used to enter the data required to calculate this adjustment.

All the numbers entered in these fields are provided by the federal revenue agency.

 

Field	Description
Adjustment Amount	Amount used in the adjustment calculation to reduce the BPAF for incomes between the minimum and maximum brackets. Example (2023): If the net annual income paid by the employer (NI) is superior to $165,430, but inferior to $235,675, BPAF = $15,000 - (NI - $165,430) x ($1,479 / $70,245).
Minimum Income	Minimum income amount applicable for basic deduction adjustment.
Maximum Income	Maximum income amount applicable for basic deduction adjustment.

6. Click Save.

 

See also

• Define W/C - CSST
• Employee Management
• How to Configuring the Worker Compensation for the Canadian Payroll

 

Last modification: September 20, 2024