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CPP/EI Explained Articles for workers, employers and payers on matters relating to the Canada Pension Plan (CPP) and employment insurance (EI) Specific professions/industries What the CRA looks at to determine if a worker is an employee or self-employed and whether the employment is pensionable, insurable, or both in the following professions and industries: Agriculture and horticulture Barbers and hairdressers Catering service workers Circus and fair Construction workers Couriers Fishers Heavy machinery workers Information technology consultants Police forces and extra duty Post-doctoral fellows Real estate agents Rescue operations / Abating a disaster Truck drivers Earnings and hours How to determine a worker's pensionable/insurable earnings or how to determine hours of insurable employment Insurable hours Pensionable and insurable earnings Tips and gratuities Wage loss replacement plans Responsibilities Administration of the Canada Pension Plan and the Employment Insurance Act Responsibilities of CRA and ESDC/Service Canada in administering the CPP and EI Act Responsibilities, benefits and entitlements for employees and self-employed workers How employment status can impact an individual’s responsibilities and entitlement to benefits Special situations related to employment Casual employment What is casual employment and whether it is pensionable, insurable, or both Employment outside Canada and Canada's international social security agreements Whether employment outside Canada is pensionable, insurable, or both, how to elect to pay CPP contributions, how to get a certificate of coverage Employer restructuring / Succession of employers Whether CPP contributions / EI premiums deducted during the year can be considered following employer restructuring/succession Indian workers and the Canada Pension Plan How to elect to pay CPP contributions Not dealing at arm's length for purposes of the Employment Insurance Act Whether an employee and an employer are related persons and whether the parties are dealing at arm's length to determine if the employment is insurable Placement / employment agencies How to determine the employment status of placement/employment agency workers and whether the employment is pensionable, insurable, or both Religious sects and the Canada Pension Plan How to ask not to contribute to the CPP Tenure of office Whether the employment of an individual who is elected or appointed and who holds an office, is pensionable, insurable, or both Videos CPP/EI related videos and information for employers, payers, employees, and self-employed individuals Webinar: Employee or self-employed? ...

Paid leave One hour of vacation time taken, paid sick leave, or compensatory time off is considered to be one insurable hour. ...

. ¶2.19 has been added to comment that an ex-gratia or voluntary payment made in respect of a loss of employment will be considered a retiring allowance. ¶2.23 has been added to comment on a situation where a payment is made in lieu of accrued severance benefits. ¶2.24 (formerly included in ¶15 of IT-337R4) has been revised to remove a reference to an amount received on or after retirement where a low (or no) salary was received by the individual before retirement. ...

Just make sure you self-identify as an Indigenous person in order to be considered for this program. ...

Examples of non-profit organizations Here are a few types of non-profit organizations and examples of each: social, recreational, or hobby groups (bridge clubs, curling clubs, and golf clubs) certain amateur sports organizations (hockey associations, baseball leagues, and soccer leagues) certain festival organizations (parades and seasonal celebrations) Note If you are operating as a charity, you cannot be considered a non-profit organization, even if you are not registered or cannot be registered as a charity. ...

Registering for the GST/HST Since a partnership is considered to be a separate person, it may be required to register for and collect GST/HST if it provides taxable supplies in Canada. ...

Note: As long as the UHT return and the tax identifier application is received by the CRA before the April 30th deadline, the UHT return will not be considered as filed late. ...

Since the amenities provided to the volunteer are reasonable and the purpose of the travel relates to the charity's work, the amount donated to the charity to cover the travel expenses can be considered as a gift to the charity and therefore, receiptable. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...