MapleTech Inc.$\text{'}$s Payroll Challenges in a Multi$-$Jurisdictional Canadian Landscape

Background:

MapleTech Inc. is a technology company based in Canada with operations in Alberta, Ontario, and federally regulated industries. The company employs a mix of independent contractors and full$-$time employees. MapleTech's payroll department faces challenges in adhering to the different payroll legislations across these jurisdictions, especially in the wake of the COVID$-19$ pandemic which brought about several legislative changes.

Scenario:

MapleTech Inc. recently hired Jasleen, a software developer, in Ontario. The company initially classified Jasleen as an independent contractor. However, her working conditions resembled those of an employee, including set working hours, company$-$provided equipment, and MapleTech's control over her work tasks.

Simultaneously, in Alberta, MapleTech's payroll team struggles to keep up with the latest changes in minimum wage standards and statutory holiday pay calculations. The COVID$-19$ pandemic has further complicated matters, necessitating adjustments in payroll processing due to various temporary layoffs and the introduction of emergency wage subsidies.

The Challenge:

MapleTech inc.$\text{'}$s payroll team needs to ensure compliance with the different employment and tax laws across federal and provincial jurisdictions. They must also correctly classify workers like Jasleen to avoid penalties and ensure proper payroll processing in light of the recent legislative changes due to the pandemic.

Your Task:

As a consultant for MapleTech Inc., you are asked to analyze their payroll challenges and provide recommendations.Based on the "Wiebe Door Factors" and the "Two$-$Part Test", should Jasleen be classified as an independent contractor or an employee? Justify your answer with specific references to the case and the common law tests.Identify the key differences in payroll obligations for MapleTech Inc. between Alberta and Ontario, including minimum wage and statutory holiday pay. How should the company ensure compliance in each jurisdiction?Discuss the specific challenges that the COVID$-19$ pandemic poses to MapleTech Inc.$\text{'}$s payroll processing. How can the company adapt its payroll system to accommodate these changes?Propose a set of best practices or a checklist that MapleTech Inc.$\text{'}$s payroll team should follow to stay updated with legislative changes in different jurisdictions.