CCRA and tax issues
Retail Sales Tax Act of Manitoba "Provincial Sales Tax" . Whether you call it RST or PST it means the same thing and 2002 saw some major changes to the way in which Electrical and Mechanical work is taxed under this Act. To help members understand the application of this tax we provide the relevant tax bulletins that have recently been revised:
Bulletin 005, June, 2005 : http://www.gov.mb.ca/finance/taxation/bulletins/005.pdf
Bulletin 031, June, 2005 http://www.gov.mb.ca/finance/taxation/bulletins/031.pdf
Bulletin 008 , June , 2005 http://www.gov.mb.ca/finance/taxation/bulletins/008.pdf
Additional bulletins can be issued at any time. The link to all the Manitoba Tax Bulletins is: http://www.gov.mb.ca/finance/taxation/index.html
CCA's Guide to Employer Provided Vehicles and Allowances
Canada Customs and Revenue Agency (CCRA)
Canada Customs and Revenue Agency (CCRA) recently changes the tax rules as they apply to vehicle supplied by employers to employees. The new rules are summarized in this document developed by the Canadian Construction Association.
http://www.cca-acc.com/documents/taxguide/ccataxguide.pdf
Independent Contractor or Employee?
Canada Customs and Revenue Agency (CCRA) during regular company audits, has been rigorously applying the tests for independent contractor vs employee. Contractors are advised to review this guide and to ensure compliance.
http://www.cra-arc.gc.ca/E/pub/tg/rc4110/rc4110-e.html
Contract Payment Reporting - CCRA
In 1998 Federal Government announced that mandatory reporting requirements for service contracts would be implemented for construction sector by January, 1999. This measure is an attempt to discourage the underground economy in construction by forcing contractors to report all payments to sub-contractors.
http://www.ccra-adrc.gc.ca/tax/business/contract/menu-e.html
|
Overview
