Chapter 4: Employment Income
4.1 Why is it important to determine if someone is an employee or self-employed and how would CRA assess it?
4.2 What are CPP and EI contributions, and how do we calculate them?
4.3 What are the optimal kinds of employee benefits (for both the employer and the employee)?
4.4 What is an employee benefit and what are the tax implications of the most common employee benefits?
4.5 What is an allowance? What is a reimbursement? How are they treated differently for tax purposes?
4.6 How are the following common employment deductions calculated and treated for tax purposes: legal expenses, sales expenses, automobile expenses, meals, entertainment and professional dues?
4.7 What are the general rules for deduction of home office expenses for an employee vs self-employed?
