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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@@ -118,10 +118,25 @@ The following types of employment are excluded by legislation and therefore do n
to CPP contributions:
- employment in agriculture, or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging, or lumbering, by an employer:
- who pays the employee less than $250 in cash remuneration in a calendar year; or
- 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
- employment of a casual nature other than for the purpose of the employer's usual trade or business
- 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:
- not regularly employed by that employer, and
- employed by that employer for less than seven days in a year
- 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
- employment as a teacher on exchange from a foreign country
- employment of a spouse or common-law partner if the employer cannot deduct the remuneration paid as an expense under the Income Tax Act
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
Employment Insurance
--------------------

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@@ -165,7 +165,23 @@ to CPP contributions:</p>
<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>
</ul>
</li>
<li><p>employment of a casual nature other than for the purpose of the employers 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>
</section>

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@@ -1,4 +1,4 @@
# Sphinx build info version 1
# This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
config: bddcc1261beddbf14bd398d73446afe3
config: e8141bd76ca63273cc878a298447f433
tags: 62a1e7829a13fc7881b6498c52484ec0

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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>