Category Archives: Payroll fraud

An update on the 2012 federal budget drop of SIN cards

In 2012, I wrote about plans to phase out a physical card for Social Insurance Numbers, based on changes introduced in that year’s federal budget. Now, the recently released 2014 edition of the Employers’ Guide, T4001, provides the CRA’s new … Continue reading

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Have SIN card changes been well thought out?

In its 2012 omnibus budget bill, bill C-38, the Harper government gave itself the ability to eliminate the use of physical Social Insurance Number cards. According to an article in the May 16, 2012, issue of the Globe and Mail, … Continue reading

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CRA remittances – opportunities for payroll fraud

Employers who run into financial difficulty often use the CRA like a bank, as a source of financing, by failing to remit employee source deductions or employer contributions. However, failing to remit source deductions can also be a form of … Continue reading

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Avoiding payroll fraud

Everyone is familiar with the phrase “dead horses on the payroll”. It describes one common form of payroll fraud, creating and paying employees who don’t actually exist. Payroll fraud is a serious problem in Canada, although there don’t seem to … Continue reading

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