Lm-30 Form 2010-2023

Lm-30 Form: What You Should Know

The following guidance from the Commission DE la Commission Autonomy du Québec (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 “employee” 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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