As employers are required by law to pay one half of CPP contributions on behalf of employees, that payment is a cost of doing business, and excluded from the definition of "benefits" in the regulation.
OBCCTC Decision #6/2016: Section 13(1) of the Regulation states the minimum hourly rates of pay are “inclusive of benefits”. Section 1.1 of the Regulation states that “benefit” does not include “(c) wages or other remuneration calculated on the basis of work done or productivity”. As vacation pay is a form of wages or other remuneration [...]
OBCCTC Decision #6/2016: Benefits will only to be included in the calculation of hourly rates for those periods for which there is coverage. Benefit payments will not be retroactively or prospectively applied to periods during which there is no coverage.