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SPECIAL-PAYMENTS

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Directory

  • CRA Website (new)
  • canada.ca/en/revenue-agency
  • SERVICES
  • TAX
  • BUSINESSES
  • Payroll
  • PAYROLL-DEDUCTIONS-CONTRIBUTIONS
  • SPECIAL-PAYMENTS
  • Adjustment period for new workers' compensation claims
  • Advances by a third party
  • Advances or loans
  • Advances or loans not repaid
  • Commission des normes, de l'équité, de la santé et de la sécurité au travail (CNESST)
  • Deductions from wage-loss replacement plan payments
  • Definitions and types of wage-loss replacement plans
  • Example 1 – Employer continues to pay regular wages
  • Example 2 – Employer pays advances equal to the expected workers' compensation board claim and an amount in addition to this advance
  • How to treat workers' compensation board payments under different circumstances
  • Reporting requirements
  • The T4 slip and T5007 slip, Statement of Benefits
  • Top-up amount
  • Withholding rates for lump-sum payments
  • Workers' Compensation Board (WCB) Awards Q's & A's

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