• First Reference
  • About us
  • Contact us
  • Blog Signup 📨

First Reference Talks

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

  • Home
  • About
  • Archives
  • Resources
  • Buy Policies

taxable income

By Occasional Contributors | 4 Minutes Read June 20, 2016

Thirty percent rule update and tax policy review

The federal government is reviewing one of the investment rules that applies to registered pension plan investments. The review is considering both the pension and tax policy rationale for the rule. While the repeal or relaxation of this rule would not impact the majority of Canadian registered pension plans in terms of their actual investments, any changes to income tax rules relating to pension plan investments could have much broader application. If you wish to make submissions to the federal government, they must be submitted by Sept. 16, 2016.

Article by Occasional Contributors / Business, Finance and Accounting, Payroll / dividends, Income Tax Act, interest-bearing loans, investment rules, pension, private trust, registered pension plan investments, tax deductible, tax policy, taxable income, Thirty percent rule

By Marie-Yosie Saint-Cyr, LL.B. Managing Editor | 2 Minutes Read May 9, 2013

Most-viewed articles this week on HRinfodesk

The three most viewed articles on HRinfodesk this week deal with the difficulty of characterizing the employment relationship as that of independent contractor, the taxability of employer-paid membership fees and the high price of age discrimination.

Article by Marie-Yosie Saint-Cyr, LL.B. Managing Editor / Employee Relations, Employment Standards, Human Rights, Payroll, Union Relations / age discrimination, Canada Revenue Agency, control over the workers’ work, duty to accommodate, employee v. self employed, employer-paid membership fees, employment law, end of careers, federal court of appeal, income tax, independent contractors, labour relations, management of employees, membership fee, retire at the age of 65, senior employees, succession plans, Taxable benefits, taxable income

By Occasional Contributors | 3 Minutes Read May 8, 2013

Why your organization needs a Tax Plan Implementation Review (TPIR)

Board members and senior management are quite familiar with compliance requirements for CEO and CFOs certification and the importance of maintaining strong internal controls over financial results. The certification process extends to internal controls over income taxes balances in the financial statements. For the majority of companies with a well-staffed tax department, monitoring controls remain the strongest control and most frequently used. Senior management is however, frequently unaware of the potentially material risk associated with tax plans implemented in the past; undergoing an annual TPIR assists in mitigating this risk to a manageable level.

Article by Occasional Contributors / Business, Finance and Accounting / business strategies, CEO and CFOs certification, compliance requirements, financial results, financial statements, foreign internal tax staff, income tax balances, Internal Controls, management mandates and policies, material risk associated with tax plans, mitigating risk, monitoring controls, risk management, senior tax personnel, tax accountants, tax department, tax losses, tax plan, Tax Plan Implementation Review, tax planning strategy, taxable income

  • Go to page 1
  • Go to page 2
  • Go to Next Page »

Footer

About us

Established in 1995, First Reference is the leading publisher of up to date, practical and authoritative HR compliance and policy databases that are essential to ensure organizations meet their due diligence and duty of care requirements.

First Reference Talks

  • Home
  • About
  • Archives
  • Resources
  • Buy Policies

Main Menu

  • About First Reference
  • Resources
  • Contact us
  • 1 800 750 8175

Stay Connected

  • Facebook
  • LinkedIn
  • Twitter
  • YouTube

We welcome your comments on our blog articles. However, we do not respond to specific legal questions in this space.
We do not provide any form of legal advice or legal opinion. Please consult a lawyer in your jurisdiction or try one of our products.


Copyright © 2009 - 2023 · First Reference Inc. · All Rights Reserved
Legal and Copyright Notices · Publisher's Disclaimer · Privacy Policy · Accessibility Policy