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BOD Decision -2013/12/11-01 – Treatment of Principals and Shareholder Dividends

On December 11, 2013, the Board of Directors approved amendments to items AP1-1-4, Coverage under Act — Employers, and AP1-38-2, Payroll — Categories, of the Assessment Manual. These policies were amended to:

  • exclude shareholder dividends from assessable payroll; and
  • clarify the workplace status of active officers of societies, cooperatives, trade unions and other similar entities.

These policy amendments came into effect on January 1, 2015.

Publication Date: Dec 2013 File type: PDF (522 KB) Asset type: Assessment- and Finance-Related Decision