compliance

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2025-07-18 18:48:15 -04:00
parent 1404c0238c
commit 439b03a5fc
6 changed files with 20 additions and 6 deletions

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@@ -118,6 +118,7 @@ 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

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@@ -159,9 +159,12 @@ the Employers Guide - Payroll Deductions and Remittances - T4001, which is pu
to CPP contributions:</p>
<blockquote>
<div><ul class="simple">
<li><p>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</p></li>
<li><p>employment in agriculture, or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging, or lumbering, by an employer:</p>
<ul>
<li><p>who pays the employee less than $250 in cash remuneration in a calendar year; or</p></li>
<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>
</ul>
</div></blockquote>
</section>