FALSIFIED EMPLOYMENT RECORDS: The Penalties Can Be Large
With numerous COVID-19 benefits being based on employment and remuneration levels, the federal government has likely become increasingly concerned with falsified employment records. However, this is not a new issue. In particular, the government…
GUARANTEED INCOME SUPPLEMENT: More People Are Now Eligible
As many individuals had lower income in the 2020 year, some may be surprised that they are eligible to receive the Guaranteed Income Supplement (GIS). In addition, changes in July 2020 allow individuals to earn more without eroding benefits.…
CANADA RECOVERY HIRING PROGRAM (CRHP): New Hiring Subsidy
The 2021 Federal Budget introduced the new CRHP which would provide eligible employers with a subsidy of up to 50% of the incremental remuneration paid to eligible employees in respect of June 6, 2021 to November 20, 2021. The higher of the…
CANADA EMERGENCY WAGE SUBSIDY: Public Listing of Applicants
On December 21, 2020, CRA launched the Canada Emergency Wage Subsidy (CEWS) Employer Search, which allows users to search a listing of 340,000 CEWS applicants. The results, which are updated daily, display the legal name, operating/trade name,…
VIDEO CONFERENCING TIPS: Making It Look Professional
In an April 29, 2020 CPA Canada article, the author provided a variety of tips for professional meetings conducted by online video conference, which has become much more common during the COVID-19 pandemic.
Among the tips discussed, the author…
TEMPORARY LAY-OFFS: Supplemental Unemployment Benefit (SUB) Plans
The purpose of a SUB plan is to allow an employer to make supplemental payments to Employment Insurance (EI) benefits, without eroding those EI benefits. As payments under a registered SUB plan are not insurable earnings, EI premiums are not…
CHANGES TO PAYROLL: Correcting Errors
What if I make a clerical, administrative, or system error resulting in a salary overpayment? On April 6, 2020, CRA released the updated guide RC4120 Employers’ Guide – Filing the T4 slip and Summary providing detailed instructions on these…
EMPLOYMENT INSURANCE (EI): Voluntary Departure
In a June 5, 2020 Federal Court of Appeal case, the Court reviewed Service Canada’s decision to deny EI benefits on the basis that the individual left his employment voluntarily. The individual argued that although it was his decision to leave,…
UNREASONABLE ALLOWANCES: Fully or Partially Taxable?
In a May 15, 2020 Federal Court of Appeal case, the Court reviewed whether various allowances paid to employees of the taxpayer were subject to CPP and EI. This required determining whether the allowances were taxable. The Tax Court of Canada…