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Payroll podcast

Episode 8: Small business deduction – Defining active business

In this episode, we finish our two-part conversation on the small business deduction, this time discussing the differences between active business income and income from a specified investment business or a personal services business.

Episode 6: Canada pension plan enhancement – Planned phases

In this episode, we finish our two-part conversation on the Canada pension plan (CPP) enhancement with subject matter expert Kevin, of the Business Compliance Directorate at the CRA, this time discussing some important information for individuals and h…

Episode 5: Canada Pension Plan Enhancement – Introduction

In this episode, subject matter expert Kevin, of the Business Compliance Directorate at the CRA, is joining us to discuss some of the upcoming changes to the CPP and how they will affect employers in general.

Episode 4: Gifts and awards

In this episode, we finish our four-part conversation on taxable benefits with subject matter expert Kira, this time discussing the CRA’s Gifts and Awards Policy, the definition of gifts, awards, and rewards, and the difference between cash/near-cash a…

Episode 3: Parking as a taxable benefit

In this episode, we continue our four-part conversation on taxable benefits with subject matter expert Kira, this time discussing key concepts related to parking as a taxable benefit, including situations when parking is required for business, the fair…

Episode 2: Automobile and motor vehicle benefits

In this episode, we continue our four-part conversation on taxable benefits with subject matter expert Kira, this time discussing key concepts related to automobile and motor vehicle benefits, including personal driving, keeping records, and the differ…

Episode 1: Introduction to taxable benefits

In this first episode, you will hear from subject matter expert Kira. She will talk about taxable benefits and the key concepts employers need to understand to determine if a benefit they give their employees is taxable.