It’s time we recognize the province of employment rules need fixing. I’ve written several times about these rules, (search my blog for ‘province of employment’) but always with a view to explaining what these are. Now I’d like to express … Continue reading
Many of you may have noticed the late release of the T4001 Employers’ Guide for 2014. One reason for this might be the expanded guidance the CRA posted on its web site, in the CPP/EI rulings area, on December 17, … Continue reading
The Canada Pension Plan and its Quebec equivalent, the QPP, have always been broadly similar. For example, until recently contribution rates and maximum annual contributions have been the same under both plans. That changed in 2012, when the Quebec government … Continue reading
It used to be that CPP and QPP were seen, at least for source deduction purposes, as being identical. While that was never wholly true, in recent years the differences between these two have markedly increased. One of these differences … Continue reading
Prizes are a common tool for manufacturers to promote the sale of their products, in both wholesale and retail sales and distribution. So long as these awards are somehow tied to employee performance, they are taxable income which must be … Continue reading
Canadian Payroll Consulting 