Tag Archives: CPP pensionable earnings

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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Stock Option Benefit Source Deduction and Reporting

Administering stock options can be challenging for payroll, particularly where the persons concerned are no longer employees and there are no other earnings from which to make source deductions. These challenges increased after the related income tax source deduction requirements … Continue reading

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