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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

Benefits and allowances chart

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

Jan 10, 2020 ...Benefits and allowances chart This chart indicates whether you need to deduct Canada Pension Plan (CPP) and employment insurance (EI) from the taxable allowances and benefits discussed in this guide, and shows which codes you should use to report them on the employee's T4 slip. The chart also indicates whether the GST/HST has to be included in the value

Reasonable per-kilometre allowance

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

Jan 10, 2020 ...Reasonable per-kilometre allowance If you pay your employee an allowance based on a per-kilometre rate that we consider reasonable, do not deduct CPP contributions, EI premiums, or income tax. The type of vehicle and the driving conditions usually determine whether we consider an allowance to be reasonable. The per-kilometre rates that we usually consider

Employers' Guide – Taxable Benefits and Allowances

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4130/employers-guide-taxable-benefits-allowances.html

Oct 24, 2019 ...Employers' Guide – Taxable Benefits and Allowances From: Canada Revenue Agency T4130(E) Rev. 19 Our publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. For more information, go to Order alternate formats for persons with disabilities or call 1-800-959-5525. La version

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

Capital cost allowance (CCA)

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/capital-cost-allowance.html

Jan 21, 2020 ...Capital cost allowance (CCA) Note: Line 22900 was line 229 before tax year 2019. Topics Can you claim CCA? Classes of depreciable properties How to calculate CCA You cannot deduct the cost of a property, such as a vehicle or musical instrument that you use to earn your income. However, you can deduct a percentage of the property's cost. The part of the cost

T1175 Farming - Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses

https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1175.html

Feb 7, 2020 ...T1175 Farming - Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF t1175-19e.pdf PDF fillable/saveable t1175-fill-19e.pdf Last update: 2020-02-07 Previous-year versions are also available. Related

Transferring the eligible part of a retiring allowance

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/transferring/transferring-eligible-part-a-retiring-allowance.html

Jan 13, 2020 ...Transferring the eligible part of a retiring allowance You can only transfer the eligible part of your retiring allowance to your own RPP, SPP, RRSP or PRPP. The eligible part is: $2,000 for each year or part-year of service before 1996 in which you were employed by the employer or a person related to the employer from whom you received the retiring

T4130 Employers' Guide - Taxable Benefits and Allowances

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4130.html

Oct 24, 2019 ...T4130 Employers' Guide - Taxable Benefits and Allowances You can view this publication in: HTML t4130-e.html PDF t4130-19e.pdf Last update: 2019-10-24 Previous-year versions are also available. Related documents: RC18 Calculating Automobile Benefits

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