Chapter3 - James B. MacNeill Employment Income Chapter 3...

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Continuing Studies at Western The University of Western Ontario Employment Income Chapter 3 James B. MacNeill
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Continuing Studies at Western The University of Western Ontario Employment Income 1 Rules Found in Subdivision a of Division B 2 Section 5 - Salary and Wages 3 Section 6 - Other Employment Benefits 4 Section 7 - Stock Options 5 Section 8 - Specific Deductions
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Continuing Studies at Western The University of Western Ontario Employment Vs. Independent Sub-Contractors 1 Section 8 or General Limitation 18(1)(a)
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Continuing Studies at Western The University of Western Ontario Specific Tests 1 Economic Reality 2 Integration or Organization Test 3 Specific Result Test
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Continuing Studies at Western The University of Western Ontario Economic Reality Test 1 Control 2 Ownership of Tools 3 Chance of Profit 4 Risk of Loss
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Continuing Studies at Western The University of Western Ontario Integration Test 1 Is the Individual Economically Dependent on the Organization? 2 Wiebe Door Services Case
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Continuing Studies at Western The University of Western Ontario Specific Result Case 1 Is a Specific Result Required?
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Continuing Studies at Western The University of Western Ontario Salary and Wages 1 Includes Bonuses, Tips, Honorariums and Commissions 2 Amounts Must Be Received Section 5
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Continuing Studies at Western The University of Western Ontario Benefits 1 Value of Board and Lodging 6(1)(a), 6(6) 2 Fringe Benefits 3 Exceptions Found in 6(1)(a) 4 Housing Loans and Housing Costs Benefits 5 Employee Loans 6 Forgiven Loans Section 6
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Continuing Studies at Western The University of Western Ontario Benefits 1 Registered Pension Contributions 2 Group Insurance Premiums 3 Supplementary Unemployment Benefit Premiums 4 Registered Compensation Arrangements 5 Counselling Benefits Section 6 Exceptions
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Continuing Studies at Western The University of Western Ontario Gifts to Employees 1 Two Non-Cash Gifts per Year per Employee 2 Each Gift Must be Less than $500 3 Employer Can Deduct Cost of Gifts 4 Employee Does Not Have to Pay Tax On It 5 Does Not Apply to Gift Certificates
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Chapter3 - James B. MacNeill Employment Income Chapter 3...

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