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compliance
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16
docs/build/html/cpp-and-ei.html
vendored
16
docs/build/html/cpp-and-ei.html
vendored
@@ -165,7 +165,23 @@ to CPP contributions:</p>
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<li><p>employs the employee for a period of less than 25 working days in the same year on terms providing for payment of cash remuneration—the working days do not have to be consecutive</p></li>
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</ul>
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</li>
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<li><p>employment of a casual nature other than for the purpose of the employer’s usual trade or business</p></li>
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<li><p>employment of a person, other than as an entertainer, in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, if that person is:</p>
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<ul>
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<li><p>not regularly employed by that employer, and</p></li>
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<li><p>employed by that employer for less than seven days in a year</p></li>
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</ul>
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</li>
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<li><p>employment of a person by a government body as an election worker, if that person:
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- is not a regular employee of the government body, and
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- works for less than 35 hours in a calendar year</p></li>
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<li><p>employment as a teacher on exchange from a foreign country</p></li>
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<li><p>employment of a spouse or common-law partner if the employer cannot deduct the remuneration paid as an expense under the Income Tax Act</p></li>
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</ul>
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<p>employment of a member of a religious order who has taken a vow of perpetual poverty. This applies whether the remuneration is paid directly to the order or paid by
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the member to the order.
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- employment for which no cash remuneration is paid, where the employee is the child of, or is maintained by, the employer
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- employment of a person who helps the employer in a disaster or in a rescue operation if the employee is not regularly employed by the employer</p>
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</div></blockquote>
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</section>
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</section>
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