What would you do in this situation? You’re hiring an employee, where a valid driver’s licence is required. The company pays by direct deposit, so the applicant has provided a void cheque. You have asked, but the employee says his … Continue reading
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
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
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
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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