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Retiring allowance

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/financial-slips-summaries/rrsp-contribution-receipt-return/reporting-rrsp-contributions/what-included-contribution-record/transfers/retiring-allowance.html

Jan 13, 2020 ...Retiring allowance Retiring allowance is paid to employees when or after they retire from an office or employment in recognition of long service, or an amount paid for the loss of office or employment. A retiring allowance includes the following: payments for unused sick-leave amounts individuals receive when their office or employment is terminated, even

Travel allowance

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/travel-allowance.html

Jan 10, 2020 ...Travel allowance Part-time employee You may give a part-time employee a reasonable allowance or reimbursement for travelling expenses incurred by the employee going to and from a part-time job. If so, and you and the part-time employee are dealing at arm’s length, you do not have to include that amount in the employee’s income. This applies to: teachers

Benefits and allowances

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances.html

Jan 10, 2020 ...Do you give your employee a benefit, an allowance, or an expense reimbursement? Your employee has received a benefit if you pay for or give something that is personal in nature: directly to your employee to a person who does not deal at arm’s length with the employee (such as the employee’s spouse, child, or sibling) A benefit is a good or service you give

Pay and allowances

https://www.canada.ca/en/ombudsman-national-defence-forces/education-information/caf-members/compensation-benefits/pay-allowances.html

Jan 10, 2020 ...Pay and allowances From: Office of the National Defence and Canadian Armed Forces Ombudsman Expand all Collapse all I am a Canadian Armed Forces member who is having trouble with my pay. What can I do? If you are a Canadian Armed Forces (CAF) member looking for help with your pay, contact your Unit Human Resources Administrator (HRA). The HRA can review

Retiring allowances

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t4-information-employers/special-situations/retiring-allowances.html

Jan 15, 2020 ...Retiring allowances Retiring allowances are reported on the T4 slip. A retiring allowance (also called severance pay) is an amount paid to officers or employees when or after they retire from an office or employment, in recognition of long service or for the loss of office or employment. A retiring allowance includes: payments for unused sick-leave credits

Averaging allowances

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/automobile/automobile-motor-vehicle-allowances/averaging-allowances.html

Jan 10, 2020 ...Averaging allowances To comply with the rules on reasonable per-kilometre allowances, employees have to file expense claims with you on an ongoing basis, starting at the beginning of the year. A flat-rate or lump-sum allowance that is not based on the number of kilometres driven cannot be averaged at the end of the year to determine a reasonable per

Overtime meals or allowances

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/overtime-meals-allowances.html

Jan 10, 2020 ...Overtime meals or allowances If you provide overtime meals, or an allowance for overtime meals, there is no taxable benefit if all of the following conditions apply: The allowance, or the cost of the meal, is reasonable. We generally consider a value of up to $17 (including the GST/HST and PST) to be reasonable. We will consider higher amounts reasonable

Automobile allowance rates

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/automobile/automobile-motor-vehicle-allowances/automobile-allowance-rates.html

Jan 10, 2020 ...Automobile allowance rates The automobile allowance rates for 2020 are: 59¢ per kilometre for the first 5,000 kilometres driven 53¢ per kilometre driven after that In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometre allowed for travel. The automobile allowance rates for 2019 are: 58¢ per kilometre for the first 5,000

Transfer of a retiring allowance

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns/t4-information-employers/special-situations/transfer-a-retiring-allowance.html

Jan 15, 2020 ...Transfer of a retiring allowance Employees with years of service before 1996 may be able to directly transfer all or part of a retiring allowance to a registered pension plan (RPP) or a registered retirement savings plan (RRSP). This part is commonly referred to as the eligible portion or the amount eligible for transfer. A retiring allowance may include

Municipal officer's expense allowance

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/municipal-officer-s-expense-allowance.html

Jan 10, 2020 ...Municipal officer's expense allowance A municipal corporation or board may pay a non-accountable expense allowance to an elected officer to perform the duties of that office. For 2019 and later tax years, the full amount of this non-accountable allowance is a taxable benefit. Enter it in box 14, “Employment income,” and in the “Other information” area under

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