An employee costs more than their wage. On top of wages, an employer in Canada pays its own share of Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums, usually workers' co...

In most cases, yes. Every province and territory in Canada has a workers' compensation board, and most employers who hire workers have to register with the board where those workers work. In BC it's W...

A Record of Employment, or ROE, is the form that tells the government why an employee's paycheques stopped and what they earned before that. You issue one when an employee has an interruption of earni...

Yes. If you pay someone as an employee, you generally need a payroll account with the CRA. It's best to register before their first paycheque so everything is ready when payroll starts. The account is...

Calling someone a "contractor" in a written agreement doesn't make them one. CRA looks at how the working relationship functions, not just what the paperwork says — and getting it wrong can leave the ...

Every January, the same question shows up: does this person get a T4 or a T4A? It looks like an administrative detail, but when you're dealing with someone who performed services for your business,...

A CRA reclassification isn't a formality. If CRA determines that someone treated as self-employed was really an employee for a period under review, the business can become responsible for payroll o...

Handing an employee or owner-manager the keys to a company vehicle isn't a tax-free perk, even if it feels like one. CRA's automobile taxable-benefit rules generally have two separate pieces: a sta...

Written by a Canadian bookkeeper with about 30 years of business and accounting experience and QBO Advanced Certification.

Every business with a payroll account has a remitter type, and that type — ...