| Payroll Administration |
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Payroll: What's New and Topics
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T4: Information for employers
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RC4120: Filing the T4Slip and Summary
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T4130: Employer's Guide:Taxable Benefits and Allow
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All Rates
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Calculating deductions (special situations)
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CPP Information page
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CPP between ages 60 and 70
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CPP Historical
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EI Information page
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EI Historical
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QPIP: Quebec
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Payroll Penalties
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| Benefits |
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Benefits and allowances
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IT 470 Employee Fringe Benefits
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Gifts, awards and social events
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| Education |
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Tuition fees, scholarships & bursaries
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Scholarships:Enhanced Employee Incentive
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| Other Slips |
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T4A slips
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T5018 Contract Payment Reporting
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T1204: Gov't Contract Payments ($500+)
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| Legislation |
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CRA & HRSDC Joint responsibility for CPP/EI
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CPP Act (Justice website)
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CPP Actuarial Report
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Employment Insurance Act (Justice website)
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| Shareholder concerns |
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RC4110: Employee or Self-employed?
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Line 229:Other Employment Expenses
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S. 15 ITA Shareholder Benefits
Shareholder benefits - record on T4A Slip in Box 28 (yes that means S. 15(1) and (2) (no code provided, use Box 28) : Report on Line 130 of the T1 return
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S. 69 ITA Inadequate considerations
Note to watch:
S. 248(30, 31, 32) not yet enacted put an interesting spin on the calculation of ACB of property transferred at non arms length usually subject to a one side rule in S. 69(1)(c) that applies only to gifts, bequests and inheritances
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IT 419 Meaning of Arms Length
Are you selling inventory at cost to a non arms length person? You and the company must self-assess income under S. 69(1)(b) and S. 15(1) for shareholder appropriation of corporate property
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IT 405 Inadequate considerations: Acquisition &...
Food for thought...archived, but still an interesting discussion
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S. 80.4(2) ITA Imputed interest
S. 80.4(2) Imputed interest on shareholder credit balances Box 28 Code 17
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S. 80.4(3)(b) ITA reversal
S. 80.4(3)(b) reversal when loan is taken in to income under S. 15(2)
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S.15(9) Deemed interest under S.80.4(2) offset
S. 15(9) deemed interest inclusion under S. 80.4(2) can be offset by deduction under S. 80.5 in some cases
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S.20(1)(j) ITA reversal
S. 20(1(j) reversal of income inclusion in year of repayment of shareholder loan - reported on Line 232 of T1 return
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IT 432 Benefits conferred on Shareholders
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IT 169 Price Adjustment Clauses
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GST/HST: G-400-3-2 Employee & Shareholder Benefits
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| Employee Life and Health Trusts |
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Blakes: Employee Life & Health Trusts
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Feb 26, 2026 New Proposals
Replace with August 27, 2025 amendments!!!
Look for Employee Life and Health Trust:
ITA 56(1)(z.2) half way down the Explanatory Notes document
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| Employee expenses Line 229 |
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Summary of Information sources
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Line 229 Other employment expenses
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T4044 Employment Expenses Guide incl forms
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T2200
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T777 Statement of Employment Expenses
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