Transcript Taxable Benefit Presentation

CAUBO
SASKATOON - JUNE 2004
Headquarters
Vicky Adams
Lorraine Maisonneuve
CPP/EI and Trust Accounts Division
CPP/EI Division
CPP/EI and Trust Accounts Division
Responsibilities under the EI
Legislation
HRSD
Under the EI Act, Human Resources and Skills
Development (HRSD) is responsible for:
Legislative provisions of the EI Act and EI
Regulations that establish insurable employment.

Matters related to the determination (qualification
for benefits), entitlement (amount to be paid), and
payment of benefits.


Administering most of the EI Legislation.
CPP/EI and Trust Accounts Division
Responsibilities under the EI
Legislation
Canada Revenue Agency (CRA)

Collect all EI premiums.

Determine the insurability of an
employment, the earnings and the hours.

Develop and maintain the EI Insurable
Earnings and Collection of Premium
Regulations under EI Legislation.
CPP/EI and Trust Accounts Division
Responsibilities under the EI
Legislation
Canada Revenue Agency (cont’d)
The CRA has similar responsibilities under the Canada
Pension Plan with respect to:

Collection CPP contributions.
Determining the pensionability of an employment and
the
earnings.

In order to make these determinations, we conduct CPP/EI
Rulings.
CPP/EI and Trust Accounts Division
What is a CPP/EI Ruling?
A Ruling is a formal determination of:

Whether a person is employed or self-employed.

Whether an employment is pensionable and/or
insurable.

Whether earnings are pensionable and/or
insurable.

CPP/EI are
and Trust
Accounts Division
Whether the hours
insurable.
How CRA determines whether a worker is
an employee or independent contractor
CPP/EI and Trust Accounts Division
The Four in One Test
In Canada, with the exception of the province of
Quebec which has the Civil Code, Common Law is
applicable.
Over time, the Courts have established tests that
could be used to determine a workers employment
status.
The test that is currently in use by the Courts and
which the CRA also uses when making a ruling, is
called the four in one test.
CPP/EI and Trust Accounts Division
The Four in One Test
The four in one test was outlined in the
Federal Court of Appeal decision of Wiebe
Door Services Ltd. v. The Minister of
National Revenue [1986] 3 F.C. 553 and was
confirmed in the Supreme Court of Canada
decision in 67122 Ontario Ltd. v Sagaz
Industries Canada Inc (2001) SCR 983.
CPP/EI and Trust Accounts Division
The Four in One Test
This test consists of looking at four elements:
1. The right of control;
2. Ownership of tools and equipment;
3. Chance of profit and risk of loss; and
4. Integration.
Intent should only be used when other factors
are inconclusive.
CPP/EI and Trust Accounts Division
The Four in One Test
What is important to understand about the four in
one test is that it is the entire scheme of operations
between the worker and payer that must be
considered.
There is no one factor that determines whether or not
a person is an employee or an independent
contractor; all factors are relevant.
CPP/EI and Trust Accounts Division
The Four in One Test
Under the Civil Code in Quebec, the test of
subordination is used to determine a worker’s
employment status.
There is very little difference between the
application of these two tests and the result will be
the same. For this reason, and to ensure consistency
in approach , the CRA uses the four in one test to
determine a worker’s employment status.
CPP/EI and Trust Accounts Division
Control
CPP/EI and Trust Accounts Division
The Right of Control
In an employer-employee relationship, the employer
has the right to direct and control the worker in the
way the work is done by telling the worker when,
where and how the work will be done.
It is not necessary for the employer to exercise this
control as long as it can be determined that the
employer has the right to exercise the control, if and
when the employer wishes to do so. However, the
more control an employer actually exercises over a
worker, the stronger the case will be that the worker
is an employee.
CPP/EI and Trust Accounts Division
Indicators
Benefits
Remuneration
Worker’s compensation
Wages, salary, hourly rate
Group, accident, health & dental
Piece work
plans, pension
Commissions, etc
Collective Agreement
Time
Places
Full or Part time
Payer’s office
Continuous
Worker’s residence
Deadlines
On the road
Priorities
Responsibilities
Autonomy
Selection & dismissal of
Periodic reporting, oral or
workers
written
Establishing work methods
Personal services required
Safety measures in the work
Prescribed work method
place
Instructions
Facilities
Orders
Materials
Directives
CPP/EI and Trust Accounts
Division
Offices
Training
Ownership of tools and
equipment
CPP/EI and Trust Accounts Division
Ownership of tools and
equipment
The fact that a worker uses his or her own
tools or equipment is not sufficient to say the
worker is an independent contractor. In some
occupations it is customary for the worker to
provide his or her own tools.
CPP/EI and Trust Accounts Division
Chance of profit//Risk of loss
CPP/EI and Trust Accounts Division
PROFIT
LOSS
Profit is defined as the
excess of revenues over
expenditures.
The chance of profit is
associated with one carrying
on a business.
Profit should not be
confused with remuneration
or increase revenue. For
instance, working overtime.
A loss is defined as an
excess of expenditures over
revenues. The chance of
incurring a loss is also
associated with one carrying
on a business.
An employee generally does
not incur expenses, nor does
an employee bear the risk of
incurring a loss
CPP/EI and Trust Accounts Division
Chance of Profit – Risk of Loss
An independent contractor assumes all risk for
loss that results from events that occur during
the course of the work and that were not (or
could not have been) foreseen when the
contract was negotiated. If, on the other hand,
the work is completed sooner or more easily
than expected, the independent contractor will
have a greater profit.
CPP/EI and Trust Accounts Division
Integration
CPP/EI and Trust Accounts Division
Integration
An employee is employed as part of a business,
whereas, an independent contractor is an accessory
to the business (even though the work is done for the
business).
Another way of looking at this test is asking the
question: Whose business is it?
Normally the more economically dependent a
worker is on the employer, the more likely the
worker is an employee.
CPP/EI and Trust Accounts Division
Corporations
In some instances a worker may set up a corporation
(A) which in turn does work for another corporation
(B). It could even happen that the worker used to be
an employee of (B).
In general, as long as the worker has properly set up
(A), has resigned from any previous employment
contract with (B), and the contract is between the
two corporations, that worker would no longer be an
employee of (B). However, the worker would
normally become an employee of (A).
CPP/EI and Trust Accounts Division
Recent Court Decisions
The Supreme Court of Canada decision in 671122
Ontario Ltd. v. Sagaz Industries Canada Inc.
[2001] SCJ 61. confirmed the use of the four in
one test.
It bears repeating that the factors constitute a nonexhaustive list, and there is no set formula as to
their application. The relative weight of each will
depend on the particular facts and circumstances of
the case.”
CPP/EI and Trust Accounts Division
Recent Court Decisions
More recently, the Federal Court of Appeal decision
in Lawrence Wolf v. The Minister of National
Revenue [2002] FCJ 375 also confirmed the use of
the four in one test.
That decision also confirmed another important
point; that the terms of the written contract between
the worker and the payer will only be given weight if
they properly reflect the relationship between the
parties.
Intent only to be used when other factors are
inclusive.
CPP/EI and Trust Accounts Division
Contract for Services
A contract for service
is an arrangement whereby
one party agrees to perform
specific services for another
party
CPP/EI and Trust Accounts Division
Teachers
CPP/EI and Trust Accounts Division
Definitions
Without limiting the scope of this definition, by “teacher”,
we mean:
Any person hired to teach by a board, commission, school,
college or university, who is recognized in this capacity by the
provincial or territorial ministry of education.
It can apply to professor, educator, lecturer and instructor.
For the purpose of this presentation, they will be referred
to as “teachers”.
Teaching staff at recognized educational institutions in
Canada are generally hired under a contract of service.
CPP/EI and Trust Accounts Division
Multiple contracts of
employment (EI and CPP)
By “multiple employment” we mean a worker who
performs different services for one and the same employer
under separate contracts. This situation is treated the
same way for Employment Insurance and the Canada
Pension Plan.
In these circumstances, it must be clearly understood that it
is the employment of the person, not the person himself or
herself that is considered as being covered by both systems
(EI and CPP). As with establishing a contract of service,
the facts surrounding the employment (conditions of
employment) must be taken into account, not the person
performing it.
CPP/EI and Trust Accounts Division
Multiple contracts of
employment (EI and CPP)
Each contract of employment must be examined
separately when evaluating the application of the
Employment Insurance and Canada Pension Plan
regulations. One way to determine whether they are
separate contracts or only one contract of
employment when there is no written contract
between the parties is to decide whether the person
who performs the services, the teacher for example,
would lose “his/her jobs” if his/her performance was
deemed unsatisfactory on one of these contracts.
CPP/EI and Trust Accounts Division
Teacher exchange program
(EI and CPP)
Provision is made in the legislation governing
both systems for exclusions from
Employment Insurance and the CPP under
certain circumstances in order to prevent both
employers from being required to make
contributions on behalf of one individual for
one job
CPP/EI and Trust Accounts Division
Teacher exchange program
(EI and CPP)
Employment Insurance: Insurable employment will not
include:
i) employment of a foreign teacher under an exchange program
who performs services in Canada if the employment is not
remunerated by an employer that is resident in Canada;
ii) employment of a Canadian teacher that is remunerated by a
foreign employer for services performed outside Canada.
Reference: Paragraph 5(2)(f) of the EIA and
Section 5 of the EI Regulations
CPP/EI and Trust Accounts Division
Teacher exchange program
(EI and CPP)
Canada Pension Plan: Employment that
will not be covered by the CPP:
i) employment of a teacher under an
exchange program with a country other
than Canada.
Reference: Paragraph 6(2)(c) of the CPP
CPP/EI and Trust Accounts Division
Educational speaker or
Guest Lecturer
Some educational institutions retain the services of a
person to give one or more lectures on a topic this
person specializes in. The rate of pay for this type of
service and the duration of the lecture is generally
fixed. Most of these speakers ask to be treated as
self-employed workers for various reasons. We have
identified three types of speakers:
• Self-employed workers
• Employees
• Part-time speakers
CPP/EI and Trust Accounts Division
Self-employed workers
Speakers who give only one or two lectures
for an employer would not normally be
considered to be under a contrract of
service.
CPP/EI and Trust Accounts Division
Employees
However, we will consider that an
employer/employee relationship (contract of service)
exists if:
i) the specialist is recruited to replace a regular teaching
staff member and is subject to the same conditions of
employment as this member; or
ii)the establishment has created a permanent position for
this purpose to be occupied by guest speakers on a parttime basis.
CPP/EI and Trust Accounts Division
Part-Time Speaker
A part-time speaker is not deemed to run a business
consisting in giving speeches. He/she is an integral
part of the institution’s activities, and in this
capacity, finds himself or herself in the same
situation as regular employees of this institution.
Having a professional or specialist status does not
mean that the person cannot be an employee. The
facts in the particular case determine whether an
employer/employee relationship exists, not a
particular status.
CPP/EI and Trust Accounts Division
Research assistants
At the university level, we often find students who
do graduate or post-graduate research and for which
they receive money from bursaries or grants. These
students are generally called “research assistants”.
Since universities manage these research programs
in different ways, the four in one test must be
examined in each case.
Reference IT Bulletin 75R3
CPP/EI and Trust Accounts Division
Hours
In principle, in the field of teaching, the employer
knows the exact number of hours of teaching and the
number of hours a week or session the teacher must
be available if applicable.
The number of hours actually worked will be the
issue of most disputes concerning the Employment
Insurance regulations. We deal with the issue of
hours as follows:
CPP/EI and Trust Accounts Division
Hours
When provision is made in a collective agreement or
contract of employment only for the hours of
teaching time paid and not the hours paid but
associated with teaching duties (course preparation,
marking tests, meetings and committees, etc..) or
with the teacher’s availability, an agreement between
the employer and the teachers concerned on the
estimated number of hours worked will be accepted
insofar as this number of hours is reasonable under
the circumstances.
CPP/EI and Trust Accounts Division
Hours
When an agreement between an employer and its
teachers concerning an estimated number of hours
worked and remunerated is not considered
reasonable by HRSD, the latter may ask the Minister
of National Revenue for a ruling. CRA will then
proceed with an evaluation of the conditions of
employment and will establish the number of hours
worked and paid by taking into account the number
of hours normally worked to perform similar duties,
under the circumstances and according to the facts
presented by the parties involved.
CPP/EI and Trust Accounts Division
Hours
In situations in which the employer cannot establish
with certainty the exact number of hours worked by
a teacher for a given period of work and no provision
is made in an agreement between the parties for an
evaluation mechanism, or when the teacher objects
to the hours indicated on the Record of Employment,
the parties involved or HRSD could ask the Minister
of National Revenue for a ruling, as mentioned
above under reasonableness
CPP/EI and Trust Accounts Division
CPP/EI Web address
Following is the address to the CPP/EI Explained
http://www.craarc.gc.ca/tax/business/topics/payroll/ruling-e.html
and the address to the CPP/EI guide and forms is:
http://www.ccraadrc.gc.ca/formspubs/topics/cpp_ei_rulings-e.html
CPP/EI and Trust Accounts Division
TRUST ACCOUNTS
DIVISION
Employment Benefits
CPP/EI and Trust Accounts Division
Responsibility
Department of Finance is responsible for
fiscal policy and income tax legislation.
 CCRA is responsible for administering the
Income Tax Act.
 The two liaise closely on income tax
legislation.

CPP/EI and Trust Accounts Division
Policy and Technical Services
Develop and communicate national policies
and procedures for payroll deductions and
taxable benefits.
 Provide technical support to field offices
and external clients.
 Administer the taxable benefits provisions.

CPP/EI and Trust Accounts Division
What Is a Benefit?
When an employee receives :
a benefit,
a gift, or
an award
from an employer, he is in receipt of a benefit
that is either taxable or non-taxable.
CPP/EI and Trust Accounts Division
Defining Benefits
Unless specifically excluded by the Act:
 the value of board, lodging and other
benefits of any kind received or enjoyed;
and
 all amounts received as an allowance for
personal and living expenses
must be included in income.
CPP/EI and Trust Accounts Division
Automobile Benefit

Taxable benefit occurs when an employer
provides an automobile and it’s used for
personal use such as :
vacation travel;
driving for personal business; or
travel between home and the work place.
CPP/EI and Trust Accounts Division
Personal Use
Transportation between home and the
regular work place.
Exceptions
travel directly between home and a point of call
other than the regular work place (salesman);
for security, employer provides transportation
from a pick-up point to job location; or
travel after overtime under certain conditions.
CPP/EI and Trust Accounts Division
Calculation of Benefit
Is the vehicle an “automobile” as defined in
the Act?
 What is the cost of running the automobile
(operating cost)?
 How many days was the “automobile” made
available to the employee (standby charge)?
 Is there a reduced standby charge?

CPP/EI and Trust Accounts Division
Reduced Standby Charge
For 2003 and later tax years
The standby charge can be reduced if:

personal driving does not exceed 1,667 km a
month (20,004 km per year); and

primarily – more than 50% – of the driving is for
business purposes.
CPP/EI and Trust Accounts Division
Records to Keep

Employee and employer should keep
records of automobile use.

Records should include:
– Total business kms driven; and
– Total personal kms driven.
CPP/EI and Trust Accounts Division
Automobile Allowance
An allowance given to the employee for the use of
his own vehicle.
Not taxable if the allowance is reasonable:
it’s based solely on the number of business kms
driven;
the rate per km is reasonable (per Reg. 7306); and
the employee is not reimbursed for expenses.
A flat-rate allowance is taxable.
CPP/EI and Trust Accounts Division
Scholarships/Fellowships/
Bursaries/Prizes
The Act [56(1)(n)] includes in income the total of all
amounts received for:
Scholarships;
Fellowships;
Bursaries; or
Prizes for achievement in a field of endeavor ordinarily
carried on by the employee (other than prescribed prize).
May be subject to a $3,000 exemption
under 56(3).
CPP/EI and Trust Accounts Division
Scholarships/Bursaries
Amounts paid to students to:
 enable them to pursue their education; or
 assist them in proceeding towards a degree,
diploma, or other certificate of graduation.
May apply to any field of study, academic
discipline, professional program, trade or
skill.
Includes allowances for specific educational costs,
i.e. lodging, personal travel, tools, books etc.
CPP/EI and Trust Accounts Division
Scholarships/Fellowships/
Bursaries/Prizes

Does not apply [not income under 56(1)(n)] to:
amounts received in the course of business or to
amounts received by virtue of an office or
employment;
grants received in a year to enable the
individual to carry on research or any similar
work [income per 56(1)(o)]; or
student loans, training allowances [income per
56(1)(r)].
CPP/EI and Trust Accounts Division
Fellowships
Amounts paid to a graduate student to
enable them to advance their education.
 Generally awarded for doctoral studies and
post-doctoral work.
 Normally included under 56(1)(n) if
awarded to further the education and
training of the recipient, but can also be a
grant under 56(1)(o) if primary purpose is to
carry out research for its own sake.

CPP/EI and Trust Accounts Division
Student Assistantships
A student may be in receipt of a fellowship
AND employment income when he agrees
to do some teaching, marking of papers etc.
 The two parts are treated differently for
income tax purposes:

– the amount received as fellowship is income
under 56(1)(n) and the employment income is
taxed under 5(1).
CPP/EI and Trust Accounts Division
Student Loans
A genuine loan to assist in financing a
student’s education is not income to the
student.
 Provisions must be made for repayment
within a reasonable time.

CPP/EI and Trust Accounts Division
Prizes
The recipient must be rewarded for success
in an area in which the recipient regularly
applies effort.
 Paid in recognition of a genuine
accomplishment in a challenging area,
whether it be academic, vocational or
technical nature.

CPP/EI and Trust Accounts Division
Paid Tuition Fess for
Dependant

May be considered as scholarship income
[56(1)n)] to the recipient if:
– the payment is made as part of the plan to help
a certain number of children who are selected
on the basis of scholastic record or other
achievements or qualities by a board or
committee or persons not connected to the
employer.
CPP/EI and Trust Accounts Division
Paid Tuition Fess for
Dependant

In other cases, amounts paid to assist in the
education of dependants may be income to
the parent/employee pursuant to 6(1)(a).
CPP/EI and Trust Accounts Division
Remote Location, Special
Work Site
Not taxable per 6(6):
 when allowances for board and lodging and
transportation are provided for employment
at a “remote work location” or a “special
work site” when certain conditions are met.
CPP/EI and Trust Accounts Division
Administrative Positions
Administratively, CCRA does not consider
certain benefits to be taxable, i.e. subsidized
meals , certain moving expenses, uniforms
and special clothing…
 We conduct periodic reviews of our
administrative positions.
 Result: modernized our position on the
taxation of employer provided gifts &
awards for the year 2001 & following.

CPP/EI and Trust Accounts Division
Gifts/Awards
Employers can give 2 non-cash gifts (for a
special personal occasion) and 2 non-cash
awards (in recognition of specific
employment achievements) per year.
 The cost of the 2 gifts cannot be more than
$500 in total.
 The cost of the 2 awards cannot be more
than $500 in total.

CPP/EI and Trust Accounts Division
Gifts and Awards cont.

Example: employee receives:
 1 birthday gift – cost $200
 1 Christmas gift – cost $300
 1 long service award – cost $400
 1employee of the year award - $100
The employee will not be in receipt of a taxable
benefit as the total cost does not exceed $500 for
the 2 gifts and $500 for the 2 awards .
CPP/EI and Trust Accounts Division
Gifts and Awards cont.

When the award or gift is taxable, the FMV
of the item (not the cost) is included in
income
EX: the cost of the gift is $600
the FMV is $700
the FMV of $700 is included in income.

The $500 threshold is not an exemption.
CPP/EI and Trust Accounts Division
Gifts and Awards cont.
If the cost goes beyond the $500 limit or the
number goes beyond 2 items, the
assumption is that the gifts or awards form
part of the employee’s remuneration
package.
CPP/EI and Trust Accounts Division
Exclusions
The policy does not apply to gifts/awards that
are :
 cash or near-cash (easily converted to cash) ;
 points that can be redeemed for air travel or
other rewards;
 reimbursed by the employer;
 not given by reason of employment;
 a form of disguised remuneration;
CPP/EI and Trust Accounts Division
Exclusions cont.





incentive rewards: team & moral building,
hospitality functions, etc:
prizes related to sales or other work performance.
giveaway contest in which a bonus is divided;
among the employees as prizes following a draw;
prizes won in a game of chance; and
social events.
CPP/EI and Trust Accounts Division
Social Events
Not taxable:
 when they are available to all employees;
and they cost $100 per person or less, plus
reasonable ancillary costs.
CPP/EI and Trust Accounts Division
Employer Paid Education Cost
Not taxable:
 Where the primary beneficiary of the
payment is the employer.
 Employees are not entitled to claim the
non-refundable tuition credit nor the
education amount on their return for the
non-taxable amount.
CPP/EI and Trust Accounts Division
Employer Paid Education Cost
Guidelines:
 Specific employment-related training: courses to
upgrade employment-related skills - not taxable.
 General employment-related training: other
business-related courses not directly related to the
employer’s business if taken primarily for the
employer’s benefit - not taxable.
 Personal related courses: not related to the
employer’s business and are mainly the
employee’s benefit - taxable.
CPP/EI and Trust Accounts Division
Employer Paid Education Cost
Taxable:
 Tuition fees, books, supplies paid or
reimbursed for a related person to the
employee is taxable to the employee.
CPP/EI and Trust Accounts Division
Recreational Facilities and Club
Dues
Not taxable when the employer:

provides or pays for recreational facilities
AND it’s available to all employees; or

pays the club memberships AND it’s
principally for the employer’s advantage
rather than the employee’s.
CPP/EI and Trust Accounts Division
Meal Allowances
Not taxable:
overtime meal allowances provided when:
an employee works three or more hours of
overtime;
the amount is reasonable; and
the overtime is infrequent or occasional.
CPP/EI and Trust Accounts Division
Convention/Conference
Expenses
Not taxable when:
employees are required to attend the
convention/conference as part of their duties; and
the main purpose is for business.
If the trip is extended to provide for a paid holiday,
there is a taxable benefit equal to the cost borne by
the employer for the extension.
CPP/EI and Trust Accounts Division
Convention/Conference
Expenses cont
Spouse’s paid expenses are a benefit to the
employee, unless the spouse is there at the
request of the employer and is mostly
engaged in business.
 There should be conclusive evidence of this.
 The benefit may be reduced accordingly.

CPP/EI and Trust Accounts Division
Convention/Conference
Expenses cont
Main purpose: business or social - identified
and measured with some reasonableness.
Factors to consider:
»duration;
»time assigned to business programs;
»time assigned to social events.
CPP/EI and Trust Accounts Division
Romeril v. The Queen
Informal Procedure of the Tax Court of
Canada ( 97-3314(IT)I.
 The court found that the spouse’s
attendance was for business-related reasons
- principal purpose of trip was business.
 Judgement is not treated as a precedent does not apply to other taxpayers.
 Case-by-case basis.

CPP/EI and Trust Accounts Division
Moving Expenses
Not taxable:
 Reimbursed moving expenses that are
eligible deductions (s. 62 of the Act);
 Non-accountable allowance up to $650
for incidental expenses; and
 Certain home relocation loans.
CPP/EI and Trust Accounts Division
Parking
Not taxable:
 When the FMV cannot be determined.
Examples:
– A business operates from a shopping
centre/industrial park where parking is
available to employees and non-employees.
– An employer provides “scramble parking”.

Provided to an employee who has a
disability.
CPP/EI and Trust Accounts Division
Parking
Not taxable:
 When employees regularly have to use
their own vehicles to perform their duties.
Example of factors:
 Number of days the automobile is required
to be used for employment purposes.
 Nature of the employment contract.
 Who the primary beneficiary is.
CPP/EI and Trust Accounts Division
Parking
Primary beneficiary:
 Is it a benefit to the employer rather than the
employee?
 Does the benefit restore the employee to the
economic situation they would have been in
if they were not engaged in business on
their employer’s behalf?
CPP/EI and Trust Accounts Division
Paid Professional Membership
Not taxable:
 When an employer pays professional
membership fees because of the condition
of employment.
 When the employer is the primary
beneficiary of the payment.
CPP/EI and Trust Accounts Division
Internet/Cell
Phones/Computers
Personal use of any equipment, services etc
is a taxable benefit.
 Not a benefit if the primary beneficiary is
the employer or if the program is consistent
with the guidelines in the Income Tax
Technical News no. 13 on employmentrelated training.

CPP/EI and Trust Accounts Division
Reimbursements
Reimbursements may not be taxable if they
are for:
 reasonable out-of pocket employmentrelated expenses supported by vouchers; or
 travel expenses or reasonable travel
allowances when the employee is traveling
away from the municipality for work.
CPP/EI and Trust Accounts Division
Other Non Taxable Benefits
Certain employer provided child care
expenses.
 Employer’s contribution to a Private Health
Service Plan.
 Employer provided distinctive uniform or
special protective clothing.

CPP/EI and Trust Accounts Division
Trust Account’s Web Address
The address to the payroll page is:
http://www.ccraadrc.gc.ca/tax/business/topics/payroll/menue.html
The address to payroll guides and forms is:
http://www.ccraadrc.gc.ca/tax/formspubs/menu-e.html
CPP/EI and Trust Accounts Division
References
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Employers’ Guide Taxable Benefits -T4130
Employers’ Guide Payroll Deductions (Basic
Information) -T4001
IT-470 Employees’ Fringe Benefits (Consolidated)
IT-63R5 Benefits, Including Standby Charge for
an Automobile, from the Personal Use of a Motor
Vehicle Supplied by an Employer after 1992
IT-522R Vehicle, Travel and Sales Expenses of
Employees
CPP/EI and Trust Accounts Division
References
IT-91R4
Employment at Special Work Sites or
Remote Work Locations
IT-148R3 Recreational Properties and Club Dues
IT-131R2 Convention Expenses
IT-178R3 Moving Expenses
IT-75R3 Scholarships, fellowships, bursaries,
prizes, and research grants
Various Income Tax Technical News
CPP/EI and Trust Accounts Division
THANK YOU
CPP/EI and Trust Accounts Division