Category: Payroll and human resources

CRA Business mail is going online

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Get ready for online mail for business Starting in spring 2025, the Canada Revenue Agency (CRA) will transition to online mail as the default method of delivering most business correspondence, reflecting the CRA’s ongoing commitment to enhancing service delivery. This means your business clients will stop receiving paper mail and will start receiving most of…

Tips and gratuities

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IntroductionEmployer responsibilitiesIs income from tips and gratuities part of an employee’s pensionable or insurable earnings, or both?Controlled tipsDirect tipsDeclared tips (in the province of Quebec only)More informationLegislative references Introduction This article is for employers and their employees who receive tips and gratuities. It explains how to treat tips and gratuities for purposes of the Canada…

CPP/EI Explained

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You will find the series of interpretive articles called “CPP/EI Explained”. These articles are intended to make workers and employers more aware of matters relating to the CPP and EI by providing them with information that is accessible and easy to understand. Topics Specific employments Determine if a worker is an employee or self-employed for specific…

Employee Or Independent Contractor?

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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…

Deadlines

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Today, January 31, 2013 is the deadline for corporations with October year ends to pay their corporate taxes, and July year ends to file their corporate tax returns.  Also, those companies with October year ends and December quarter ends have GST returns due, as well as all monthly GST filers. February deadlines: February 10 –…