Tag Archives: CRA

CRA remittances – opportunities for payroll fraud

Posted on October 18, 2012 by Alan R. McEwen

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 →

More Galleries | Tagged CRA, CRA payroll remittance statements, outsourcing, payroll fraud, payroll service bureau, segregation of duties, source deduction remittances | 4 Comments

Payroll for US Directors of Canadian Corporations: Part One.

Posted on July 23, 2012 by Alan R. McEwen

There are special payroll challenges when directors of Canadian corporations are not Canadian residents. The large amount of direct foreign investment in Canada, either in wholly owned subsidiaries or as minority direct investment, means many foreigners sit on the boards … Continue reading →

More Galleries | Tagged Canada Revenue Agency, Canada-US tax treaty, CRA, direct foreign invesment, director, director's fees, federal income tax, income tax source deductions, non-resident, non-resident withholding tax, permanent establishment, personal tax credits, province of employment, provincial income tax, reporting for work, residence for tax purposes, T4032, T4137, tax resident, TD1 forms, wholly owned subsidiaries | 1 Comment

Tag Archives: CRA

CRA remittances – opportunities for payroll fraud

Payroll for US Directors of Canadian Corporations: Part One.

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