10.07.2015 Views

Act Now - The Report of the WCB Legislative Review Panel to the

Act Now - The Report of the WCB Legislative Review Panel to the

Act Now - The Report of the WCB Legislative Review Panel to the

SHOW MORE
SHOW LESS
  • No tags were found...

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

3.12.4 Employer RecordsStakeholders asked <strong>the</strong> <strong>Panel</strong> <strong>to</strong> review Subsections 67(5) <strong>to</strong> (13) <strong>of</strong> <strong>the</strong> <strong>Act</strong>s. <strong>The</strong>seprovisions authorize <strong>the</strong> <strong>WCB</strong> <strong>to</strong> examine an employer’s records and require an employer<strong>to</strong> produce all documents necessary <strong>to</strong> ascertain <strong>the</strong> amount <strong>of</strong> <strong>the</strong> employer’s payroll.<strong>The</strong> <strong>WCB</strong> is required <strong>to</strong> give written notice <strong>of</strong> its intent <strong>to</strong> review documents and requirean employer <strong>to</strong> produce <strong>the</strong>m.<strong>The</strong> <strong>Panel</strong> reviewed a notice from <strong>the</strong> <strong>WCB</strong> in this regard. <strong>The</strong> notice called for trialbalances and income statements, T4s and T4 summaries, a statement <strong>of</strong> all accountspayable, and access <strong>to</strong> vendor invoices.It is interesting <strong>to</strong> note that Revenue Canada cannot require <strong>the</strong> production <strong>of</strong> taxpayerdocuments if it appears that <strong>the</strong> intent <strong>of</strong> <strong>the</strong> request is a “fishing expedition.”<strong>The</strong> <strong>Panel</strong> accepts that <strong>the</strong> <strong>WCB</strong> requires authority <strong>to</strong> confirm <strong>the</strong> amount <strong>of</strong> anemployer’s payroll in order <strong>to</strong> verify assessments. <strong>The</strong> <strong>Panel</strong> does not accept that <strong>the</strong><strong>WCB</strong> should be able <strong>to</strong> make onerous requests <strong>of</strong> employers that place an unreasonableburden on <strong>the</strong>m. Subsection 67(6) states that <strong>the</strong> notice <strong>of</strong> <strong>the</strong> requirement <strong>to</strong> producedocuments is limited <strong>to</strong> those documents concerning <strong>the</strong> subject matter <strong>of</strong> <strong>the</strong>examination or inquiry by <strong>the</strong> <strong>WCB</strong>. This has not had <strong>the</strong> effect <strong>of</strong> limiting <strong>WCB</strong>requests for documentation <strong>to</strong> matters concerning payroll or <strong>the</strong> verification <strong>of</strong>assessments.Recommendation: 3.12.4 Employer Records1. <strong>The</strong> legislation should be changed <strong>to</strong> limit <strong>the</strong> production <strong>of</strong> employer records <strong>to</strong>those related <strong>to</strong> payroll.<strong>WCB</strong> <strong>Legislative</strong> <strong>Review</strong> <strong>Panel</strong> <strong>Report</strong> Page 79 <strong>of</strong> 128December, 2001

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!