CRA update regarding the Heartbleed Bug – Online services restored

The Canada Revenue Agency (CRA) is pleased to report that all of its online systems have been restored to full service as of April 13, 2014. Individuals, businesses and representatives are now able to file returns, make payments, and access all other e-services available through the CRA’s website, including all our secure portals. On April…

Employee Or Independent Contractor?

22 April 2013 Article by Earl Phillips  How can you be sure the independent contractor you have retained will not be considered an employee?  In a post last year we outlined the importance of the distinction, the consequences if you get it wrong, and the four tests that are typically applied.  We concluded the four tests boiled down to this…

Change to the taxation of social security pensions received from Germany by a resident of Canada - BEGINNING 2005

While the taxation of German social security pensions is not a new issue, it is an issue that that is just now coming to the attention of many Canadian residents that are receiving German social security pension.  There are issues on both the German end and the Canadian end.  Please find attached links covering the…