Posts Categorized: Employment

Employee Uniform Taxation

Man wearing safety equipment

In an April 17, 2019 Technical Interpretation, CRA was asked whether clothing reimbursements paid to maintenance employees were taxable benefits. Employees were not required to wear specific uniforms and were reimbursed based on receipts, to an annual maximum. CRA referred to Guide T4130 Taxable Benefits and Allowances, which states that clothing is generally a personal… Read more »

Special Work Site Allowance

In a January 29, 2019 Technical Interpretation, CRA discussed the criteria for tax-exempt allowances for board and lodging received for periods an employee was working at a special work site. To be a special work site, the following criteria must be met: the work performed at the location must have been of a temporary nature;… Read more »

Claiming Employment Insurance While Working Part-Time

As of August 12, 2018, the “Working While on Claim” program became a permanent part of the EI system. Prior to the program, an individual could earn a very low weekly amount, after which the EI benefit would be eroded on a dollar for dollar basis of earnings. Under the new rules, a person who… Read more »

Employment Standards Act Update

Employee Collaboration

Bill 148, the Fair Workplaces, Better Jobs Act, 2017 is now in effect. The bill included substantial changes from the previous act. We have summarized these changes below. For more detailed information on how the these changes may affect you or your employees click here. Classification of Students and Interns There is an addition to… Read more »