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Posts Tagged ‘Canada Revenue Agency’

Tax and employment insurance issues when settling dismissal claims

Thursday, February 2nd, 2012

Employment lawyers are generally quite adept at negotiating and resolving disputes arising out of the termination of an individual’s employment. We have all seen the statistics that only a miniscule number of dismissals result in a full trial and we know that in almost every case, it is better for the parties to reach a resolution than to proceed with litigation. That said, many traps exist in the settlement of a wrongful dismissal claim.

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Tags: Canada Revenue Agency, CRA, Dismissal, EI benefits, Employment Insurance Act, employment insurance benefits, employment law, Income Tax Act, lump sum severance, negotiating and resolving disputes arising out of the termination, retirement, retiring allowance, RPP, RRSP, salary continuance, T4, T4A, tax withholding, termination, termination disputes, termination settlement, wrongful dismissal
Posted in Benefits, Compensation, Employment Standards, Finance and Accounting, Human Resources, Internal Controls, Payroll, Source Deductions and Reporting | Make a Comment »

Misclassification of workers: contractors or consultants?

Thursday, January 5th, 2012

I have often written and spoken about misclassification of workers, specifically that many organizations agree to call workers “contractors” or “consultants” even though they are, in reality, employees. The bottom line is that our courts and government agencies, including the Canada Revenue Agency, will not be swayed by the terms used in a document or the manner in which parties describe their relationship. They will look at the reality of the situation, and…

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Tags: Canada Revenue Agency, consultants, contractor, contractors, employee or self-employed, employment contracts, employment law, employment relationship, independent contractors, Misclassification of workers
Posted in Employee Relations, Employment Standards, Human Resources, Recruiting and Hiring | 2 Comments »

Reminder: Canada Pension Plan contribution changes in January 2012

Thursday, December 22nd, 2011

On January 1, 2012, changes to the rules for deducting CPP contributions will come into effect. These legislative changes do not affect the salary or wages of an employee who is considered to be disabled under the CPP, nor do they affect the salary and wages of a person who has reached 70 years of age. In addition, individuals will not be affected by these changes if they started receiving a CPP retirement pension before December 31, 2010, and they remain out of the workforce. So, what do employers need to know?

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Tags: canada pension plan, Canada Revenue Agency, CPP contributions, CPP retirement pension, CPT30, deducting CPP contributions, Deductions at source, Election to Stop Contributing to the Canada Pension Plan, employment law, or Revocation of a Prior Election, Payroll deductions, pensionable earnings
Posted in Human Resources, Payroll, Source Deductions and Reporting | 1 Comment »

CRA and MRQ 2012 source deduction and reporting changes

Wednesday, November 30th, 2011

These are the most important things you need to know before you begin your first 2012 payrolls and while preparing to issue T4s, T4As and RL-1s for 2011. We break this down between new reporting requirements for the 2011 tax year and new source deduction requirements for payments made after January 1, 2012.

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Tags: 2011 tax year, 2012 payroll changes, 2012 tax year, automobile rates, Canada Revenue Agency, cpp, CRA, EI, End of the year 2011, indexing, Ministère du Revenu de Québec, MRQ, Payroll reporting, Payroll taxes, pensionable earnings, personal tax credit amounts, QPIP, QPP, Reporting changes for 2011, Revenue Quebec, RL1, Source deductions, T4, T4 reporting, taxable income
Posted in Payroll, Source Deductions and Reporting | Make a Comment »

Charities and compliance agreements: know what you’re signing!

Wednesday, September 21st, 2011

Charities know they’ve got strict rules to follow, and they know there are stiff penalties for non-compliance. They should also know that the Charities Directorate and the Canada Revenue Agency will work with organizations to help them maintain their charitable status, if necessary through a compliance agreement which both the CRA and the charity accept.

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Tags: Canada Revenue Agency, charitable status, charity, compliance agreement, CRA
Posted in Finance and Accounting, Internal Controls, Not-for-Profit | Make a Comment »

Voluntary disclosure and non-profit organizations

Monday, May 30th, 2011

If you operate an incorporated not-for-profit organization, you must file a tax return every year, unless your org is a registered charity. If you fail to file a return, you could be on the hook for a big past tax judgment.

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Tags: arrears, Canada Revenue Agency, income tax, incorporated non-profit organizations, incorporated not-for-profit organizations, NFPs, not-for-profit corporations, not-for-profit governance, not-for-profit organizations, NPOs, registered charity, tax compliance, voluntary disclosure
Posted in Internal Controls, Not-for-Profit | Make a Comment »

HRSDC announces changes to LMO application procedures effective April 1, 2011

Thursday, April 21st, 2011

Last year, the governor-general-in-council published amendments to the Immigration and Refugee Protection Regulations, which would affect the Temporary Foreign Worker Program; these amendments became effective on April 1, 2011. Human Resources and Skills Development Canada has now announced new procedures that implement these amendments.

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Tags: business number of the employer, Canada Revenue Agency, employment law, Human Resources and Skills Development Canada, Immigration and Refugee Protection Regulations, Labour Market Opinion, Live-in-caregiver program, LMO application, program streams, Seasonal Agricultural Worker Program, Temporary Foreign Worker Program, work permit
Posted in Corporate Immigration, Human Resources | Make a Comment »

Bookkeeper goes to jail for eight years after defrauding employer

Friday, March 18th, 2011

The British Columbia Court of Appeal recently upheld a lengthy prison sentence for a bookkeeper who defrauded her employer of over $700,000.

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Tags: accounting, accounting policies, accounting procedures, bookkeeper, bookkeeping, Canada Revenue Agency, CRA, employment law, finance, fraud, fraud prevention, shareholder liability, tax liabilities, theft
Posted in Finance and Accounting, Human Resources, Internal Controls | 4 Comments »

When are directors liable to employees for debts of the corporation?

Tuesday, October 5th, 2010

It is an accepted principle of corporate law that the owners or managers of a corporation are not legally liable personally for the debts of that corporation. However, since the inception of limited liability, corporations have sought to avoid payment of various debts by hiding behind what is referred to as the “corporate veil”. Some of these efforts have been so flagrant a misuse of the principle that courts have struggled to “pierce the corporate veil” and impose legal liability on directors of the corporation for certain conduct.

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Tags: Business Corporations Act, canada pension plan, Canada Revenue Agency, canadian employment law, corporate law, corporate veil, debts of the corporation, directors’ liability insurance, Employment Insurance Act, employment law, liabilities to employees, liability of directors of the corporation, limited liability, ontario, pierce the corporate veil
Posted in Employment Standards, Finance and Accounting, Human Resources, Internal Controls | 3 Comments »

Customer privacy policies and employee handling of customer personal information

Wednesday, June 23rd, 2010

A weekend Toronto Star article reported that employees at the Canada Revenue Agency are improperly reviewing the private financial affairs of taxpayers. Some are using agency computers to give favoured treatment to colleagues, friends, family—and themselves…

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Tags: Canada Revenue Agency, CRA, customer personal information, disclosure of personal information, employment law, personal information, personal information protection, PIPA, PIPEDA, privacy, privacy and risk management, privacy breach, privacy legislation, privacy policy, privacy rights
Posted in Human Resources, Internal Controls, IT, Privacy and Security, Privacy and Security | Make a Comment »

Charities, not-for-profits and the Income Tax Act: recent developments

Tuesday, April 27th, 2010

I recently read a couple of articles dealing with the relationship between not-for-profit organizations and the Canada Revenue Agency, particularly with respect to fraudulent charitable tax receipts and what non-profits can do about accidental profits.

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Tags: Canada Revenue Agency, charities, CRA, false statements, Income Tax Act, non-profit, non-profit organizations, not-for-profit organizations, not-for-profit policypro, tax receipts, tax-exempt status
Posted in Internal Controls, Not-for-Profit | Make a Comment »

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