Business Payroll And Personnel Issues

You are generally considered to be an employer if you pay a salary, wages (including advances), bonuses, vacation pay, or tips to your employees and/or you provide certain benefits such as board and lodging to your employees. An employer-employee relationship exists if you are in a position to control and direct the person or people who perform the services. Although a written contract might expressly indicate that an individual is self-employed, Canada Revenue Agency (CRA) might not necessarily consider the individual as such. An accountant should be consulted to minimize any potential issues. If you cannot determine whether a person is an employee, you can obtain a ruling from the Source Deductions section, CPP/EI section of your district taxation office. 

If you are an employer, you must make regular deductions from your employees' paycheques.

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Payroll Deductions  

Income Tax Deductions  

Deducting CPP Contributions  

Deducting Employment Insurance (EI)  

EI Exempt Employment  

Payroll Withholdings Remittance Requirements  

Preparing T4's

WCB

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Alberta Employment Standards  

Alberta Occupational Health And Safety  

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