HRM Guide Sections

HRM Guide Australia

HRM Guide Canada

HRM Guide NZ

HRM Guide UK

HRM Guide USA

About HRM Guide Overview of HRM Guide

HRM Guide Updates Latest updates on the HRM Guide websites

HRM Guide on Facebook Be a friend of HRM Guide

Jobs and Careers Advice, job postings and leads

Student HR Hundreds of pages of information, updates and links to articles

HR Directory Links to HR service providers

PHR / SPHR Professional in Human Resources Certification Kit
by Sandra M Reed and James J. Galluzzo III
Must-have preparation for those looking to take the PHR or SPHR certification exams in order to strengthen their resume.
 

PHR Study Guide 2019-2020: PHR Certification Preparation and Practice Test Prep Questions for the Professional in Human Resources Exam

The Essential HR Handbook, 10th Anniversary Edition: A Quick and Handy Resource for Any Manager or HR Professional
  This fully updated 10th anniversary edition is packed with information, tools, checklists, sample forms, and timely tips to guide you through the maze of personnel issues in today's complex business environment.

January 6 2003 - Tax incentives aimed at creating jobs in Ontario's small business and mining sectors took effect on January 1, 2003.

Finance Minister Janet Ecker said:

"Competitive tax rates have helped Ontario to create more than one million net new jobs since September 1995. These tax measures will help Ontario promote growth and new opportunities."

The tax cut schedule was announced in the June 2002 Ontario Budget. Ecker believes that Ontario continues to be well positioned for the future by focusing on the fundamentals that (according to the Eves government) are important to the people of Ontario - balanced budgets, competitive tax rates, and investments in priority areas such as health care, education and a clean and safe environment.

Specific tax measures include:

- The tax rate for small businesses has been reduced from 9.5% in 1995 to 5.5 on January 1. By 2005, it will be further reduced to 4%.

- The tax rate on mining was cut from 14% to 12% on January 1.

"Much of our future prosperity in Ontario will depend on the growth of small- and medium-sized businesses," Ecker said. "Furthermore, the tax cuts to the mining industry underscore the importance of mining to the northern Ontario economy."

Additionally, the Ontario Tax Reduction Program has been enriched to remove another 50,000 modest-income people from the tax rolls. In total, 745,000 modest-income people no longer pay Ontario income tax, but still pay federal tax.

"We will complete our current multi-year plan to make tax rates more competitive," Ecker added. "We will be seeking advice on a new multi-year plan to ensure that Ontario's tax structure continues to drive increased economic growth and prosperity."