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1990-003-e.html
SERVICES PAY DIRECTIVE: 1990-003 (02)
January 9, 1990
Ottawa,
Canada
K1A 0S5
SUBJECT: Maternity Supplementary Benefit Overpayment
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1
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PURPOSE
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1.1
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The purpose of this directive is to advise you of a new procedure concerning
the recovery of Maternity Supplementary Benefit payment due to the
non-fulfillment of the beneficiary obligation.
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2
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BACKGROUND
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2.1
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Treasury Board policy states that certain obligations must be met by employees
for the payment of Supplementary Benefits to be retained by beneficiaries.
Revenue Canada - Taxation has recently advised us of the procedures to be
followed when said payment must be recovered.
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3
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POLICY
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3.1
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This new procedure must be adhered to immediately.
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4
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PROCEDURES
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4.1
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Overpayment where payment is made in current year and recovered in the
current year.
In these cases, the
overpayment can be recovered in the normal fashion using an 18R146, 148 or 244.
Employing departments should use the code that was used to make the payment.
This pay action will automatically reduce the T4 and Relevé 1 as
required.
Overpayment where payment is made
in a previous year and recovered in the current year.
In these cases, the overpayment must be recovered by using
deduction code 16C540. The employing department must then issue a receipt for
the amount which will be used by the employee to reduce his gross earnings for
the current taxation year. There will be no adjustment made to the Unemployment
Insurable or Canada/Québec Pension Plan pensionable earnings in these
cases. Accordingly, there will be no refund of CPP/QPP or UI premiums for these recoveries.
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5
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INQUIRIES
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5.1
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Any queries on the foregoing may be directed by telephone to Advisory Services
- Pay, Bernard Potvin at (819) 956-2064 or Jan Norris at (819)
956-2063.
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Original Signed by
M.-J. Posen
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Marie-Josée Posen
Director
Compensation Branch
Accounting, Banking
and Compensation Directorate
Reference: CJA 9015-18
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