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Lm-30 Form: What You Should Know

The following guidance from¬†the Commission DE la Commission Autonomy du Qu√©bec (CPAQ) explains the special information required to report as an employee of a labor organization (LOGO). This material was issued prior to the enactment of section 2.6 of the¬†Quebec Labor Code that makes the employment status of a person who is a¬†paid public employee under a collective agreement (touts LES creations Du temps DES employed preponderates) clear. This publication also applies in the case of an employee¬†(equip) who becomes a¬†paid public employee before reaching 18 years of age (penalize 18). For more information on the filing requirements for an employee, including guidance on how to file in Quebec as a resident, please consult the CPAQ Guide to Federal Employee Income Tax as well as CPAQ's General Guide to Quebec Employment Laws.¬† IMPORTANT In this handbook the term ‚Äúemployee‚ÄĚ includes all persons who are paid by an employer to perform work (e.g., as a¬†temporary or casual worker), or by a business to perform work (e.g., as a¬†part-time worker). The term does not include persons who are: a) part-time workers and the employer, as part of its regular business operations, employs fewer than¬†two (2) full-time workers and the employees of those¬†full-time workers do not work at any time on the full term of their employment; or b) employees of an employer who are not paid at the same rate as employees of the employer's other businesses¬†or who are not paid by the day and who in the week in which the work is performed are exempt from paying a salary as determined in Section 28(13) of the Employment Insurance Act.

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  1. On the site with all the document, click on Begin immediately along with complete for the editor.
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