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| Rates |
| CPA Members - Early-bird (register 15 days prior to seminar
date) $375.00 plus taxes |
| CPA Members - Regular: $425.00 plus taxes |
| Non-member - Early-bird (register 15 days prior to seminar
date) $540.00 plus taxes |
| Non-member - Regular: $590.00 plus taxes |
Taxable Benefits & allowances
One-day Seminar
Click here to find a date and location in your area.
This seminar is designed to provide you with a comprehensive overview of the payroll implications for a full range of taxable and non-taxable benefits and allowances. The program provides legislative details on a number of common benefits and allowances, their statutory withholding treatment, and year-end reporting requirements. It is ideal for:
- Payroll and accounting managers and other professionals who need to be aware of changing taxable benefits values, policies and regulations; and
- Human Resources and office managers and other business professionals with a functional responsibility for payroll.
The curriculum covers:
- Taxable Benefits
Legislation
- Determining and applying taxable benefits values
- Acts, statutes and regulations
- Administrative policy
- Allowances vs. expense reimbursements vs. taxable benefits
- Sales Tax Issues
- GST/PST/QST/HST and other provincial taxes
- Withholding, remitting and reporting
- Automobile Benefits and
Allowances
- Definition, calculation
- Deduction and reporting
- Benefit components
- Personal/business use
- Reduction of the automobile benefit
- Loans and Stock
Options
- Employee loans
- Forgiven amounts
- Stock options/stock purchase plans
- Other Benefits and
Allowances
- Taxable vs. non-taxable benefits, allowances
- Counselling fees and services, parking, awards, gifts, etc.
- Car, meal, clothing and moving allowances
- Source deductions
- Year end reporting
- Exceptions