First Reference Talks

Discussions on Human Resources, Employment Law, Payroll and Internal Controls

income tax filings

By | 7 Minutes Read

2021 due dates for T3010s

In 2020 CRA gave an extension to many charities to deal with the unexpected events around COVID. In 2021, unless the situation changes drastically, there will be no extensions. The normal rules apply for filing of the T3010 for registered charities.

By | < 1 Minute Read

Three popular articles this week on HRinfodesk

The three popular articles this week on HRinfodesk deal with the interpretation and enforceability of termination clauses, changes and improvements to services, benefits and credits for Canadians for the new tax filing season and improved ways for businesses to meet their reporting obligations.

By | 4 Minutes Read

Executive chef loses attempt to unilaterally change status from independent contractor to employee

Many of the cases I have reviewed in recent years on the question of whether a worker is an independent contractor or an employee have inevitably determined that the worker is an employee. While there are some notable exceptions to this trend, I find myself surprised whenever I read a decision that concludes that the worker is in fact an independent contractor. Therrien v Minister of National Revenue, 2013 TCC 116 is one such case.

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