CRA indicates that a s. 127.46(12) top-up amount to union pay levels can be “paid” through the worker taking additional vacation days

An incentive claimant with a (clean economy) “specified property” project was required to pay a “top-up amount” under s. 127.46(12) after CRA on audit determined that a non-unionized covered worker had been paid less than the prevailing union wage level as articulated in s. 127.46(3)(b)(i)(B).

CRA indicated that the top-up amount could be “paid” in the form of the covered worker taking additional vacation days, and that the payment would be considered to occur (e.g., for payroll source deduction purposes) when those vacation days were taken rather than when the vacation day credit was granted.

Neal Armstrong. Summaries of 2024-1043251I7 under s. 127.46(11) and s. 127.46(14).