compliance

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2025-07-18 18:51:30 -04:00
parent 935203ac07
commit 1be4914d10
7 changed files with 79 additions and 3 deletions

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@@ -2866,7 +2866,52 @@ to CPP contributions:
</li>
</ul>
</li>
<li>
<p>
employment of a casual nature other than for the purpose of the employer&rsquo;s usual trade or business
</p>
</li>
<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>
<ul>
<li>
<p>
not regularly employed by that employer, and
</p>
</li>
<li>
<p>
employed by that employer for less than seven days in a year
</p>
</li>
</ul>
</li>
<li>
<p>
employment of a person by a government body as an election worker, if that person:
- is not a regular employee of the government body, and
- works for less than 35 hours in a calendar year
</p>
</li>
<li>
<p>
employment as a teacher on exchange from a foreign country
</p>
</li>
<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>
</ul>
<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
the member to the order.
- employment for which no cash remuneration is paid, where the employee is the child of, or is maintained by, the employer
- 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>
</div>
</blockquote>
</section>