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Payroll and Personnel Issues
  Income Tax, GST, Accounting, Financial Statements, Consulting     
Payroll Deductions
Deducting Payroll Tax
Deducting CPP
Deducting EI Premiums
EI Exempt Employment
Payroll Remittance
Preparing T4's
Employment Standards
Occupational Health


Business Payroll And Personnel Issues


You are generally considered to be an employer if you pay a salary, wages (including advances), bonuses, vacation pay, or tips to your employees and/or you provide certain benefits such as board and lodging to your employees. An employer-employee relationship exists if you are in a position to control and direct the person or people who perform the services. Although a written contract might expressly indicate that an individual is self-employed, Canada Revenue Agency (CRA) might not necessarily consider the individual as such. An accountant should be consulted to minimize any potential issues. If you cannot determine whether a person is an employee, you can obtain a ruling from the Source Deductions section, CPP/EI section of your district taxation office. 


If you are an employer, you must make regular deductions from your employees' paycheques.



Click For More on Payroll Related Issues


Payroll Deductions  

Income Tax Deductions  

Deducting CPP Contributions  

Deducting Employment Insurance (EI)  

EI Exempt Employment  

Payroll Withholdings Remittance Requirements  

Preparing T4's



Click for More on Personnel Issues


Alberta Employment Standards  

Alberta Occupational Health And Safety  






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Keith Anderson, BCom, CPA, CA-IT, CITP Copyright September 9, 1999 Last Modified :07/16/18 04:17 PM