Question

Employees who report to work at and are paid from the company's location in Brandon, Manitoba. The employer also has employees who report to work at and are paid from their location in Burnaby, British Columbia. What remuneration is subject to the Manitoba Health and Post-Secondary Education Tax Levy?

A. Brandon employees' earnings
B. Burnaby employees' earnings
C. Combined earnings of all employees
D. Earnings of employees residing in Manitoba

Answer 1

The Manitoba Health and Post-Secondary Education Tax Levy applies only to the earnings of the employees working and being paid from the company's location in Brandon, Manitoba.

Step-by-step explanation:

The remuneration that is subject to the Manitoba Health and Post-Secondary Education Tax Levy is specifically the earnings of employees who report to work at and are paid from the company's location in Brandon, Manitoba. The levy is a provincial tax, meaning it is applicable only to the jurisdiction in which it is enacted. In this case, only the earnings of the Brandon employees would be subject to this tax because they are the ones working in and being paid from the province of Manitoba. The Burnaby, British Columbia employees would not be subject to Manitoba's tax levy, as they report to work and are paid in a different province.