SME Tech Ltd. is a research and development organization with offices and plants in Ontario, Quebec and Nova Scotia. The company started operation in 1978 and currently has an approximate annual payroll of 12,000,000.00 in each jurisdiction.
The organization is considering terminating the employment of 5 research engineers in each of their Ontario and Quebec locations. To assist with forecasting the budget for the balance of the year, Bonnie Brown, the director of Finance has asked you.
As Payroll Supervisor, to prepare a memo, detailing all legislated payments on termination of employment for each jurisdiction. In addition to the required payments include any related employer cost.