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.
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