Clarifying the province of work for employees teleworking during COVID-19

For employees working from home due to the COVID-19 pandemic, the Canada Revenue Agency and Revenu Québec have confirmed that the province of work for taxation purposes will not change.

This means that if you are currently teleworking from your home in one province, and you normally report to an office located in a different province, the province used to calculate your payroll deductions at source continues to be your normal work office location. These deductions include Federal and Provincial/Territorial income taxes, Employment Insurance (EI), Québec Parental Insurance Plan (QPIP), Canada Pension Plan (CPP) and Québec Pension Plan (QPP).

The same policy applies to designated paid holidays as outlined in your collective agreement.

Example:

You normally report to work at an office located in Quebec, however, during the pandemic you are teleworking from your home in Ontario.

  • Your deductions at source will continue to be based on Quebec provincial rates.
  • The Quebec provincial holiday on June 24 will also continue to be your designated paid holiday, and the Ontario provincial holiday will not apply.
  • Your province of work will not change to Ontario due to the COVID 19 situation.

Additional Resources

 

Statutory holiday in the province of Quebec on June 24, 2020

Please note that due to the statutory holiday in the province of Quebec on June 24, 2020, employees working in Quebec will receive their regular pay scheduled for Wednesday, June 24, on Tuesday, June 23.

 

You can view your pay stubs in the Phoenix Self-Service, on MyGCPay or on the CWA by accessing the Compensation Web Applications home page.

 

If you have any additional questions or comments related to the content of this message, please contact MyPay.

Your DFO and Coast Guard Pay Team

HR to Pay Systems and Employee Support Directorate