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deduction

By Christina Catenacci, BA, LLB, LLM, PhD | 3 Minutes Read February 10, 2012

Intern not ’employee’ for CPP and EI deduction purposes

InternsI just read a case coming out of the Tax Court of Canada that confirmed an intern working for a charitable organization was not an “employee”; rather, she was a scholarship recipient. Therefore, the organization didn't have to make any source deductions such as CPP and EI on behalf of the intern.

Article by Christina Catenacci, BA, LLB, LLM, PhD / Payroll / charitable organization, control test, cpp, deduction, Department of National Defence, EI, employee, Employment Insurance, intern, internship, not enough insurable hours, record of employment, scholarship, tax court, Tax Court of Canada, trying to recharacterize scholarship into employment

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