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GST is a value added tax that was introduced in 1991 and is levied on supplies of goods or services purchased in Canada and includes most products with exceptions. Some provinces have elected to merge their provincial sales taxes with the Federal GST and created Harmonized Sales Tax (HST), the current rate for HST in Ontario is 13%.

Businesses that provide taxable goods and services are required – if they cross a certain threshold – to register and collect this tax on behalf of the government and send those taxes to Canada Revenue Agency (CRA) on specified intervals. Businesses are also allowed to claim back GST/HST they pay on goods and services through Input Tax Credit (ITC) and deduct it from the amount they send to CRA.

Who pays GST/HST?

Almost everyone has to pay GST/HST on purchases of taxable supplies of goods and services (other than zero-rated supplies).

Who charges GST/HST?

Generally, GST/HST registrants have to collect GST/HST on all taxable supplies of goods and services (other than zero-rated) they provide to their customers. However, there are some exceptions for sales of taxable real property, such as re-sell of residential properties.

Taxable goods and services

Most goods and services (including those that are zero-rated) supplied in or imported into Canada are subject to GST/HST, the rate varies depending on differences between provincial sales tax regulations for instance. Here are examples of goods and services for which a business must charge and collect GST/HST:

  • Commercial real property and newly built residential real property;
  • Rental of commercial real property;
  • Sales and leases of automobiles;
  • Gasoline;
  • Clothing and footwear;
  • Advertising;
  • Taxi, limousine, and ride sharing fares;
  • Legal and accounting fees;
  • Franchise fees;
  • Hotel accommodation;
  • Home and commercial renovation;
  • Barber and hairstylist services

There are goods and services that are Zero-rated, such as:

  • Basic groceries;
  • Agricultural products;
  • Most farm livestock;
  • Prescription drugs and drug-dispensing services;
  • Medical devices such as hearing aids and artificial teeth;
  • Exports (most goods and services for which a business charges and collect GST/HST in Canada, are zero-rated when exported)

A small number of goods and services are exempt from GST/HST – that is, no GST/HST applies to them. This means that a business does not charge their customers GST/HST on supplying these goods and services. Businesses involved is supplying these goods and services do not claim input tax credits (ITC) on their purchases. Examples of exempt goods and services include:

  • Re-sale of residential real properties;
  • Long-term residential accommodation and residential condominium fees;
  • Most health, medical, and dental services performed by licensed physicians or dentists for medical reasons;
  • Child-care services (day-care services provided usually for less than 24 hours a day) provided primarily to children 14 years old and younger;
  • Most domestic ferry services;
  • Legal aid services;
  • Many educational services such as courses supplied by a vocational school leading to a certificate or diploma which allows the practice of a trade or a vocation, or tutoring services made to an individual in a course that follows a curriculum designated by a school authority;
  • Music lessons;
  • Most services provided by financial institutions such as lending money or operating deposit accounts;
  • Arranging for and issuing insurance policies by insurance companies, agents, and brokers;
  • Most goods and services provided by charities;
  • Certain goods and services provided by non-profit organizations, governments, and other public service bodies such as municipal transit services and standard residential services such as water distribution

When to register for and start charging GST/HST?

You generally cannot register for a GST/HST account if you only provide exempt supplies.

You have to register for a GST/HST account if both situations apply:

  1. You make taxable sales, leases, or other supplies in Canada
  2. You are not a small supplier

What is a Small Supplier?

You are a small supplier if your revenue for your worldwide taxable supplies from all your businesses and those of your associates does not exceed the $30,000 threshold over 4 consecutive calendar quarters – Calendar quarters means a period of 3 months beginning on the first day of January, April, July, or October in each calendar year, then you do not have to register. You may, however, choose to register voluntarily.

In determining the total amount of revenues from taxable supplies (including zero-rated supplies) of property and services made inside and outside Canada by you and your associates, but do not include revenues from supplies of financial services, sales of capital property, and goodwill from the sale of a business.

If you exceed the $30,000 threshold in a single calendar quarter, then you are no longer a small supplier and must register for a GST/HST account, you also have to charge GST/HST on the supply that made you exceed $30,000 within the calendar quarter and any supply made after effective date of registration.

If you exceed the $30,000 threshold over the previous 4 (or fewer) consecutive calendar quarters (but not in a single calendar quarter), then, you are no longer a small supplier at the end of the month following the quarter in which you exceed $30,000 and need to register for the GST/HST account.

You have to start charging GST/HST on your taxable supplies starting on your effective date of registration.

Registering for GST/HST account

Effective date of registration

The effective date of registration may be different depending on the type of business you are registering. The effective date of registration is usually the day you stop being a small supplier. It can also be an earlier date (up to 30 days before this date).

If you are a taxi operator or commercial ride-sharing driver, your effective date of registration is the day you start supplying taxable passenger transportation services, even if you are a small supplier.

If you register voluntarily when you are still a small supplier, your effective date of registration is usually the date of your request. It may also be up to 30 days before that day.

Fiscal year for GST/HST purposes

Usually, your fiscal year for GST/HST purposes is the same as your tax year for income tax purposes. Generally, the tax year of the following persons is a calendar year (January to December):

  • Individuals (sole proprietor) and certain trusts
  • Professional corporations that are members of a partnership (such as lawyers. Accountants, or doctors)
  • Partnerships, where at least one member of the partnership is an individual, a professional corporation or another affected partnership

Some persons use non-calendar tax year approved by CRA; in this case you may want to use that same year as your GST/HST year for your GST/HST fiscal year.

A corporation generally uses the same fiscal year for both income tax purposes and GST/HST purposes. However, if a corporation has a non-calendar tax year for income tax purposes, it can elect to use a calendar year for its GST/HST fiscal year.

Calculating total annual revenue for account registration purposes

To calculate total annual revenue, include revenues from:

  • Your taxable sales, leases, and other supplies, including supplies that are zero-rated
  • Taxable supplies of all your associates

Do not include revenues from:

  • Exempt supplies
  • Financial services
  • Sales of capital property
  • Goodwill from the sale of the business

If you are a new business and registering for GST/HST account, you can provide a reasonable estimate of your income for the year.

Basic information needed

Personal information

If you are a business owner or a third-party requester, provide the last name(s) of the business owner(s)’.

For online applications, you must provide all of the following information about the business owner(s):

  • Social Insurance Number (SIN)
  • Date of birth
  • Personal postal code (where you live)

Business information

You must provide the following information about your business:

  • Business name
  • BN (business number) if your business already has one
  • Type of business or organization (such as sole proprietor, partnership, corporation, registered charity)
  • Name and SIN of all owners
  • Physical address
  • Mailing address (if different from the physical address)
  • Description of major business activity

How to register

You can register:

  • By phone
  • By mail or fax
  • By telephone
  • By using third-party service providers such as accountants and lawyers

Charging and Collecting sales tax

The place of supply (the place where you make your sale, lease, or other supply) affects the rate of tax charged. The rate for taxable supplies depends on the province or territory. The current rates are:

  • 5% (GST) in Alberta, British Columbia, Manitoba, NWT, Nunavut, Quebec, Saskatchewan, and Yukon
  • 13% (HST) in Ontario
  • 15% (HST) in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island

If provincial sales tax (PST) is charged in the place of supply, calculate the GST on the price without the PST.

Filing GST/HST return and paying (remitting) tax

You must file a GST/HST return even if you have no business transactions and/or no net tax to remit.

Filing and payment deadlines

Filing and payment frequency will be set at time of registration and can be changed either by request from the registrant or by CRA depending on revenue volume and your history of filing on time.

For monthly and quarterly filers, filing and payment deadline is by the end of the month following the month of reporting period.

For annual filers using calendar year as fiscal year-end (individuals), filing deadline will be June 15 and payment deadline will be April 30

For annual filers using a non-calendar year as fiscal year-end such as corporations that are not part of partnerships, filing and payment deadline will be by end of the third month after the end of fiscal year-end.

How to remit (pay) the GST/HST

There are three ways to make a payment:

  • Remit electronically – through online or telephone banking with your financial institution. You do not need a remittance voucher to pay online. You may also remit electronically using CRA’s My Payment option, which lets individuals and businesses to make payments online from an account at participating financial institution using CRA website
  • Remit at your financial institution in Canada – You can file your return electronically and pay the tax at your financial institution using a remittance voucher. If you are not filing your return electronically, you can file your return and remit the amount owing at your participating financial institution in Canada
  • Send payment by mail – You can file your return electronically and pay the amount due by cheque or bank draft and mailing it out to your tax centre along with payment voucher. If you are not filing electronically, you can mail your return and payment to your tax centre. Make sure payment and report are sent before filing deadline

Payments of $50,000 or more must be paid electronically or at your financial institution.

Please note that the above information is intended as a general source of information and should not be considered as specific source of legal or financial advice. Rules and regulation are subject to change at any time, as we at MMS Accounting & Bookkeeping Services will help you registering for GST/HST account and filling your returns as required. Please call our office at 647.749.8798 or email us at buy Lyrical dance costumes online for further information.

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Hiring Staff? Paying yourself?
Things to be aware of ...

When the time comes and you, as a business owner, consider start paying yourself and hiring staff, there are several things you need to be aware of with regards to ensuring you are following local laws and regulations.


Depending on the type of your business structure and whether you are running the business by yourself or have employees, your circumstance will dictate what is required of you as a business owner, lets consider the following business structures and what is required from each one of them:

1. Sole Proprietor:

If you are a sole proprietor, you would not need to pay yourself a salary, as all income generated by the business is basically your pay. However, if you hire staff, then you will need to set up a payroll account with Canada Revenue Agency (CRA), and depending on your industry and type of operation, you may also be required to register with Workplace Safety and Insurance Board (WSIB)

2. Partnership:

For partnership, same requirements for Sole Proprietor will apply to a partnership structure

3. Corporation:

As a corporation is considered a separate entity from its owners (shareholders), the business owner (shareholder) is considered an employee of the corporation, therefore, setting up a payroll account with CRA will be required even if the business owner is the only employee. As for WSIB, in most cases, the business owner/director/shareholder has the option of whether to register for WSIB and opt in for coverage, some industries however, will require the business owner to be registered for WSIB even if the owner is the only employee of the business. There are industries that are exempt from this requirement even if they have employees, we will be glad to advise you based on your situation.

Payroll deductions:

As business owner and for a Corporation, the business is required to withhold and remit payroll deductions to CRA and premiums to WSIB, the premium for WSIB will depend on your industry group. We will concentrate here on payroll deductions only, as for WSIB, please see our buy Lyrica online australia for more information.

There are three main deductions a business must withhold from their employees pay; these are:

1. EI — Employment Insurance — If your business provides insurable employment, you are required to deduct EI premiums from your employees pay (and yours if you, as business owner, opt in for EI). There is no age limit for deducting EI premiums.

EI provides temporary financial assistance for the unemployed and is actively looking for work, EI is also paid if the unemployed is upgrading their skills, are sick, pregnant, caring for newborn or adopted child, and if caring for a seriously ill family member. For more information on EI eligibility and benefit amounts, please can you buy Lyrica at walmart.

EI deductions are remitted to CRA along with the employer’s share of premiums. EI rate for 2019 is 1.62% from the employee plus 2.268% from the employer. Maximum annual employee premium in 2019 is $860.22 and employer premium is $1,204.31

2. CPP — Canada Pension Plan — All employed persons (including business owner) between the ages of 18 and 65 who are employed in pensionable employment, and are not receiving CPP retirement or disability pension, will be subject to CPP contribution that will be deducted from their pay. CPP provides basic benefits when you, as a contributor to the plan, become disabled or retires. In the event of the death of the contributor, the plan provides benefits to the survivors. For more information on CPP, please cheap beer lyrics.

CPP deductions are remitted to CRA along with the employer’s share of contributions. CPP rate for 2019 is 5.10% from the employee plus 5.10% from the employer. Maximum annual employee contribution in 2019 is $2,748.90 and employer contribution is $2,748.90. If you are a sole proprietor or in a partnership setup, your maximum annual contribution will be $5,497.80

3. Income Tax — as an employer, you are required to deduct income tax from salaries and wages paid to yourself and your employees. The amount of tax deducted will depend on the employee’s total claim amount on Form TD1 — buy me a boat lyrics and using approved calculation methods by CRA.

There is no annual limit as to the total amount of income tax deducted in a year, however, if an employee expects to be making less than the total claim amount indicated on Form TD1 for an entire year, an employee can ask the employer or payer to not make any deductions. If an employee works for more than one employer, the employee can ask one or more employers to deduct more income tax from their pay.

4. Other deductions — there may be other amounts that an employer must deduct from the employee(s) pay such as pension plan contributions, union dues or a court order.


Various businesses offer their employees any number, or none, of other benefits, such as extended health, dental, life insurance, etc., these benefits are optional and usually are used to attract and retain employees. However, depending on the province where a business is located, the business must conform to the provincial employment standards act and employees will be entitled to certain benefits under this act, in Ontario, the following are some of the benefits an employee is entitled to:

1. Vacation Pay — Employees with less than five years of employment are entitled to two weeks of vacation time after each 12-month vacation entitlement year. Vacation pay must be at least 4% of gross wages (excluding any vacation pay) earned in the 12-month vacation entitlement year or stub period. Employees with five or more years of employment are entitled to three weeks of vacation time — at least 6% of gross wages earned in the 12-month vacation entitlement year or stub period.

2. Public Holiday and Public Holiday Pay — Each province has several days during the year that are considered public holidays, in Ontario, there are nine public holidays. Most employees who qualify for these holidays are entitled to take these days off work and be paid public holiday pay.

3. Paid time off — some employers offer their employees paid time off either as part of their incentive hiring package or due to a contract. Examples of those paid time off are Sick Day, Bereavement Leave, however, the Employment Standards Act does allow the employee to take such days off, but they are un-paid.

Rules and regulations:

Each province has in place an Employment Standards Act, which provides the minimum standards for most employees working in that province. Also, provinces instituted legislation and rules that deals with workplace violence and harassment. Below are some items that are covered by the buy Lyrica canada and the cheap Lyrica canada in Ontario:

Rights of an Employee:

a) How to tell who an employee is:

An individual may be considered an employee under the ESA when at least some of the following describes the relationship:

  • the work the individual performs is an important part of the business
  • the business decides:
  • what the individual is to do
  • how much the individual will be paid
  • where and when the work is performed
  • the business provides the individual with tools, equipment or materials to perform the work
  • the individual cannot subcontract their work to someone else
  • the business has the right to suspend, dismiss or otherwise discipline the individual

b) How to tell who an independent contractor is:

An independent contractor is someone who is in business for themselves. An individual may be considered an independent contractor, and not covered by the ESA, when at least some of the following applies:

  • the business can end the individual’s contract for services, but cannot discipline the individual
  • the individual:
  • has the opportunity to make a profit and has a risk of losing money from the work
  • determines how, when or where the work is performed
  • decides whether to subcontract some of the work

c) Employee or independent contractor: Common misconceptions

An individual may be considered an employee even if:

  • the individual and the business agree (orally or in writing) that the individual is an independent contractor. It is the relationship between the individual and the business (or person) that matters, not the label that is given to it
  • the individual:
  • charges the harmonized sales tax (HST)
  • submits invoices to the business
  • uses their own vehicle for work purposes
  • the business does not make statutory deductions (for example, tax, Canada Pension Plan (CPP) or Employment Insurance (EI) from the person’s pay)
  • another government agency (for example, the Canada Revenue Agency) determines that the individual is not an employee under their legislation

Highlights from the Ontario Employment Standards Act:

i. Minimum Wage — General minimum wage is $14.00 per hour

ii. Hours of Work

a. Daily: Maximum 8 hours — can be extended through a written or electronic agreement between the employee and the employer

b. Weekly: Maximum 48 hours — can be extended through a written or electronic agreement between the employee and the employer

iii. Breaks — employees are entitled to a half-hour unpaid eating period after working no more than five hours in a row

iv. Overtime Pay — overtime begins after an employee have worked 44 hours in a work week. Hours over 44 must be paid at the overtime pay rate of 1½ times the employee’s regular rate of pay (time and a half)

v. Vacation Pay — employees with less than 5 years of employment with same employer are entitled to vacation pay equal to 4% of their wages (two weeks). Employees with 5 or more years with same employer are entitled to 6% of vacation pay (three weeks)

vi. Public Holidays and Public Holidays Pay — Ontario has nine public holidays: New Year’s Day, Family Day, Good Friday, Victoria Day, Canada Day, Labour Day, Thanksgiving Day, Christmas Day, and Boxing Day. Employees are entitled to take these days off and be paid public holiday pay for them

vii. Equal Pay for Equal Work — an employer cannot pay one employee at a rate of pay less than another employee on the basis of sex when they perform substantially the same kind of work in the same establishment.

viii. Pregnancy and parental leave — pregnant employees have the right to take pregnancy leave of up to 17 weeks of unpaid time off work. Employers do not have to pay wages to someone who is on pregnancy leave. New parents have the right to take parental leave — unpaid time off work when a baby or child is born. Federal where to buy Lyrica cream provides eligible employees with cheap date lyrics that may be payable to the employee during the period they are taking and ESA pregnancy or parental leave. Maternity and parental benefits are also available for self-employed if they opt in.

ix. Sick Leave — Employees have the right to take up to three days of unpaid job-protected leave each calendar year for personal illness, injury or medical emergency. Some employers provide paid one or two sick days per calendar year

x. Bereavement Leave — Employees have the right to take up to twounpaid job-protected leave each calendar year due to the death of certain family members. Again, some employers provide paid bereavement days off due to the death of immediate family members

xi. Termination of Employment — When an employer ends the employment of an employee who has been continuously employed for three months, the employer must provide the employee with either a written notice of termination, termination pay or a combination. Employees that have been employed for less than three months are not entitled to notice of termination or termination pay

xii. Severance Pay — A compensation for qualified long-term employees when their employment is severed. A qualified employee is one that have worked for the employer for five or more years and the employer has a payroll in Ontario of at least $2.5 million or have severed the employment of 50 or more employees in a six-month period because all or part of the business permanently closed

Highlights from the Ontario Occupational Health and Safety Act:

Everyone should be able to work in a safe and healthy workplace. The Occupational Health and Safety Act sets out roles and responsibilities of workplace parties with respect to workplace violence and workplace harassment, including developing and implementing policies and programs and providing information and instruction on these.

Ontario’s buy you a drank lyrics (OHSA) sets out the rights and duties for occupational health and safety of all parties in the workplace. The act provides for enforcement of the law in cases where compliance has not been voluntarily achieved.

i. Workplace Harassment — Workplace harassment can involve unwelcome words or actions that are known or should be known to be offensive, embarrassing, humiliating or demeaning to a worker or group of workers, in a workplace. It can also include behavior that intimidates, isolates or even discriminates against the targeted individual(s)

ii. Workplace Sexual Harassment — it is defined as:

  • engaging in a course of vexatious comment or conduct against a worker because of sex, sexual orientation, gender identity or gender expression where the course of comment or conduct is known or ought to reasonably to be known to be unwelcome, or
  • making a sexual solicitation or advance where the person making it is in a position to confer, grant or deny a benefit or advancement to the worker and the person knows or ought reasonably to know the solicitation or advance is unwelcome

It is important for employers to recognize these behaviours and to deal with them promptly. Addressing incidents of harassment not only helps the targeted worker but their co-workers as well. Taking action can also prevent harassment from escalating in the workplace and possibly resulting in physical violence by either the harasser or the targeted worker.

Workplace Harassment Policy

Employers must prepare and review a policy on workplace harassment at least annually, as required by OHSA. The policy is required regardless of the size of the workplace or the number of workers.

The workplace harassment policy should:

  • show an employer’s commitment to addressing workplace harassment;
  • consider the roles and responsibilities of the workplace parties in supporting the policy and program; and
  • be dated and signed by the highest level of management of the employer or at the workplace as appropriate

The workplace harassment policy should encourage workers to bring forward workplace harassment concerns, whether their own, or information about workplace harassment that they have witnessed.

iii. Workplace Violence — it is defined as the exercise of physical force by a person against a worker, in a workplace, that causes or could cause physical injury to the worker. It also includes an:

  • attempt to exercise physical force against a worker in a workplace, that could cause physical injury to the worker; and a
  • statement or behavior that a worker could reasonably interpret as a threat to exercise physical force against the worker, in a workplace, that could cause physical injury to the worker

This may also include:

  • verbally threatening to attack a worker;
  • leaving threatening notes at or sending threatening e-mails to a workplace;
  • shaking a fist in a worker’s face;
  • wielding a weapon at work;
  • hitting or trying to hit a worker;
  • throwing an object at a worker;
  • sexual violence against a worker;
  • kicking an object the worker is standing on such as a latter; or
  • trying to run down a worker using a vehicle or equipment such as a forklift.

Workplace Violence Policy

Every employer must prepare and review, at least annually, a policy on workplace violence, as required by the OHSA. This policy is required regardless of the size of the workplace or the number of workers

The workplace violence policy should:

  • show an employer’s commitment to protecting workers from workplace violence;
  • address violence from all possible sources (customers, clients, employers, supervisors, workers, strangers and domestic/intimate partners);
  • outline the roles and responsibilities of the workplace parties in supporting the policy and program; and
  • be dated and signed by the highest level of management of the employer or at the workplace as appropriate

Please note that the above information is intended as a general source of information and should not be considered as specific source of legal or financial advice. Rules and regulation are subject to change at any time, as we at MMS Accounting & Bookkeeping Services will help you navigate and put in place workplace policies as required. You are also encouraged to consult with your business lawyer to ensure your policies are conforming with local laws and regulations. Please call our office at 647.749.8798 or email us at buy Lyrica europe for further information and/or to connect you with a law firm.

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By law most businesses that employ workers (including family members and sub-contractors) must register with the can you buy Lyrica from canada within 10 of hiring their first full or part-time workers.

What is the purpose of Workplace Safety and Insurance Board (WSIB)?

The can you buy Lyrica from canada provides no-fault collective liability insurance and access to industry-specific health and safety information for employers; provides loss of earnings benefits and health care coverage for workers; and provides help and support for return to work after an injury or illness incurred by workplaces covered under the Workplace Safety and Insurance Act. The can you buy Lyrica from canada is entirely funded by employers.

Mandatory coverage in the construction industry

Most businesses in Ontario are covered by the WSIB. Under current buy Lyrica in canada, independent operators, sole proprietors, some partners in a partnership and some executive officers who work in construction are required to have WSIB coverage.

Business owners and executive officers

If you do not work in construction, and you are a sole proprietor, partner, or executive officers of your business you are not automatically covered under the Workplace Safety and Insurance Act 1997 (WSIA), but you may apply for optional insurance.

Benefits of registering

By registering with WSIB and paying your premiums, your business is covered by the WSIB, which means you:

Protection from Lawsuits
WSIB benefits replace the worker’s right to sue the employer for similar benefits.

No-Fault Insurance
The WSIB generally does not consider who is at fault when determining benefits.

Workplace Insurance Benefits for Your Workers
WSIB insurance replaces lost earnings, covers health care costs resulting from work-related injuries and illnesses, and supports return to work.

Prevention and Training Programs
Workplace illness and injury doesn’t just hurt your workers: it can deprive you of essential staff and can seriously affect your company’s productivity. The WSIB and our prevention partners provide numerous training and education programs that help you prevent injuries and illness before they cost you money.

Help in Returning Your Workers to the Job 
Getting injured staff back on the job sooner means your business can return to full productivity more quickly. It also means your insurance claim will be smaller and your premiums may be reduced. The WSIB claims management team will help you ensure that your worker gets effective health care and gets back to work as soon as possible.

Businesses that do not have to register

There are some businesses that do not have to register with WSIB, these include:

  • Banks, trusts and insurance companies
  • Computer software developers
  • Private health care practices (such as those of doctors and chiropractors)
  • Trade unions
  • Private day cares
  • Travel agencies
  • Clubs (such as health clubs)
  • Photographers
  • Barbers, hair salons, and shoe-shine stands
  • Taxidermists
  • Funeral directing and embalming

If you operate any of these businesses, you can still choose to insure your employees through the WSIB.

Optional Insurance

For individuals that are not automatically covered under the Workplace Safety and Insurance Act 1997, these individuals can choose to apply for optional insurance which provides all the same benefits and protections as those covered under WSIA

The following is a list of people that can apply for optional insurance:

  • sole proprietors: own your business alone (a non-incorporated business with no partners) and operate without others, except for the people you hire as employees
  • partners: own and operate your business together with one or more partners, though you may or may not share the business equally
  • executive officers: are the individual(s), that control the direction of the entire organization or key functions of the organization
  • independent operators: own a business with no employees.

Information you will need to register

The first step in registering your company with the WSIB is gathering the necessary information. You should have the following information on hand in order to register for a WSIB account:

Company Information

  • Mailing address
  • Phone and fax numbers
  • Organization address
  • Account number of any prior registered accounts with WSIB
  • Legal name of company and trade name(s)
  • Copy of Articles of Incorporation or business registration form
  • Language Preference
  • Revenue Canada Number and/or GST number
  • Employer Health Tax number
  • A description of your business activity and proof
  • When you register with the WSIB, you will be asked to describe the product you produce, the goods you sell or the services you provide. Based on this information, the WSIB will determine your rate group. Businesses in a rate group share the same premium rate.
  • Bank name and branch
  • Address, phone & fax number of each operating location
  • Name, Location and Phone number for Contact Person for Payroll Records [if different from work location.]
  • Dates workers first employed
  • The number of workers
  • The estimated insurable earnings for the current year
  • Annual insurable earnings are the amounts usually reported on your workers’ pay or wage stubs and on T4 slips as gross earnings. These amounts include
  • Deductions for income tax
  • CPP and employment insurance

Insurable earnings can also include earnings not reported on a T4 such as room and board, bonuses and commissions.

  • Name and Address of any associated employers/contractors, plus any account numbers, if possible
  • If more than one business activity, which is the predominant payroll
  • Do you maintain separate payroll records for each business activity?
  • Any associated employers
  • Name of competitors to verify accuracy of classification
  • Website/e-mail address

Owner/Executive Details

  • Name of Directors or Owner of the Company
  • Address of the Director/Owner
  • Birthdate of Director/Owner
  • Social Insurance Number
  • Official Business Title
  • Proof of earnings (if requesting optional insurance)

Reporting incidents

You must report the incident to the WSIB within 3 days if your worker:

  • Loses time from work or
  • Earns less than a regular day’s pay or
  • Gets health care treatment

You do not need to report the incident if your worker only needs first aid.

You can wait on reporting the incident for up to 7 calendar days only if your worker:

  • Receives modified work at full pay and
  • Needs nothing beyond first aid

You must keep a record of the incident and what happens during the time your worker recovers. You must report workplace injuries or illness that go part the 7 calendar days of modified work.

What is the Maximum Insurable Earnings Ceiling?

For 2019 the maximum insurable earnings ceiling is $92,600, the MIE for 2018 was $90,300. Factors that affect the Maximum Insurable Earnings are:

  • changes in average earnings in Ontario as measured by Statistics Canada, and
  • provisions under the Workplace Safety and Insurance Act

2019 Premiums by group:

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748Form Work And Demolition7.6614.56-47.40%
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RRSP vs TFSA … quick facts

It is always to consider saving for your retirement and at the same time reduce your income tax and/or maximize your tax refund. Most people will start contemplating which road to go … RRSP or TFSA, but for starters, you may wonder what are they and which one is best for you?


RRSP (Registered Retirement Savings Plan) is a savings plan registered with the federal government that allows you to save for your retirement. With an RRSP your contributions reduce your taxable income and your investments grow on a tax-deferred basis – you do not pay tax on interest, dividends and capital gains as long as they are held within the plan.

This differs from TFSA account which does not reduce your taxable income, but does give you the added benefit of not paying tax on your withdrawals.

A person can start contributing any time and at any age till plan holder reaches age 71.


TFSA (Tax Free Savings Account) is a flexible investment account that can help you meet both your short- and long-term goals. Investment income in a TFSA (interest, dividends, and capital gains) are not taxed, even when withdrawn, but unlike RRSP amounts contributed to the account are not deducted from taxable income.

Any Canadian resident age 18 or older with a Social Insurance Number can open a Tax Free Savings Account and you do not need to have earned income to contribute.

Although both types of investments share some similarities, there are several differences. Your investment advisor can help you decide how to best achieve your short and long term goals, but as a rule of thumb it is always a good idea to diversify your investment portfolio.

Contribution room 18% of previous year’s earned income, less any pension adjustment $5,000 / year, subject to inflation adjustment after 2009 as stated by Revenue Canada
Carry-forward of unused contribution room Unused contribution room carried forward until the year the contributor turns 71 Unused contribution room carried forward indefinitely
Require earned income to contribute YesNo
Age qualifications to make contributions Any age until you reach 71Must be over 18 and no maximum age
Are contributions tax deductible? Yes – reduces taxable income No
Tax implications on income growth Tax deferred (not taxed until withdrawn) Tax free (never taxed)
Tax implications on withdrawals Withdrawals are added to your taxable income in the year funds are withdrawn Withdrawals are tax free
Can I withdraw savings for any reason? Yes – but depending on kind of investment. Tax will be withheld at time of withdrawal Yes – but depending on kind of investment. No tax will be withheld at time of withdrawal
Am I required to convert my plan at a certain age Yes – RRSP must be converted to RIF or an annuity by end of the year you turn 71 or you can choose to close the plan No
Are there over-contribution penalty tax? Yes; excess contributions are subject to a penalty tax of 1% per month. Penalty tax only applies if you exceed the $2,000 lifetime over-contribution amount Yes; excess contributions are subject to a penalty tax of 1% per month

So which investment type is a better option?

While the TFSA is a great investment to meet your short and long term investment goals, an RRSP is still one of the best ways to save for retirement. Both offer great ways to save, it will all depend on your short and long term investment goals. Your financial advisor can help you maximize your investments over the short and long term by understanding your goals.

RRSP is a great vehicle to reduce your taxable income and have your investment grow on tax-deferred bases it will help keep you more disciplined about savings since withdrawing the funds may result in paying more income tax. If you are focused on saving for retirement, consider minimizing your income tax with an RRSP and using TFSA as a second source of savings, your TFSA can complement you RRSP by giving you another way to shelter investment earnings for each taxation year. This will specially be useful if you have exhausted your RRSP contribution room or if you are retired and can no longer contribute to an RRSP. The TFSA may also be preferable for those with minimal retirement income prospects who are concerned about losing the guaranteed income supplement or other government assistance that is based on household income.

Please note that the above information is intended as a general source of information and should not be considered as specific source of tax, legal or financial advice. Tax rules and regulations are subject to change at any time, and we at MMS Accounting & Bookkeeping will help you navigate and fully benefit from any tax savings available to you. Should you need help to find out what is the right amount of contribution to make to your RRSP for maximum tax savings, we will gladly provide you with different scenarios. Remember, your RRSP contribution deadline for current year is March 1 of the following year. TFSA contributions work on a calendar year bases, so for contributions for current year, it need to be made by December 31.

Types of Business Structure in Canada

Are you thinking of starting your own business? Great, now the question is what form of business ownership to choose. It is important to choose the right form of business

Essentially there are four forms of business ownership in Canada:

  1. Sole Proprietorship
  2. Partnership
  3. Corporation – Federal or Provincial
  4. Cooperative

Each type of ownership formation has its advantages and disadvantages, we will give a brief summary for each type of business set up. Please contact us and we will be happy to work with you to select the best set-up for your needs.

Please be advised that MMS Accounting & Bookkeeping Services is an accounting firm, WE ARE NOT LAWYERS and CANNOT GIVE LEGAL ADVICE. The information provided are intended to be used as a general guide only, for further assistance or legal information, please consult your lawyer.

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With this type of business organization, you would be fully responsible for all debts and obligations related to your business and all profits would be yours alone to keep. As a sole owner of the business, a creditor can make a claim against your personal or business assets to pay off any debt.


  • easy and inexpensive to form a sole proprietorship (you will only need to register your business name provincially, except in Newfoundland and Labrador);
  • relatively low cost to start your business
  • lowest amount of regulatory burden
  • direct control of decision making
  • minimal working capital required to start-up
  • tax advantages if your business is not doing well, for example, deducting your losses from your personal income, lower tax bracket when profits are low, and so on
  • all profits will go to you directly


  • unlimited liability (if you have business debts, personal assets would be used to pay off the debt)
  • income would be taxable at your personal rate and, if your business is profitable, this may put you in a higher tax bracket
  • lack of continuity for your business, if you need to be absent
  • difficulty raising capital on your own


A partnership would be a good business structure, if you want to carry on a business with a partner and you do not wish to incorporate your business. With a partnership, you would combine your financial resources with your partner into the business. You can establish the terms of your business with your partner and protect yourself in case of a disagreement or dissolution by drawing up a specific business agreement. As a partner, you would share in the profits of your business according to the terms of your agreement.

You may also be interested in a limited liability partnership (LLP) in the business. This means that you would not take part in the control or management of the business, but would be liable for debts to a specified extent only.

When establishing a partnership, you should have a partnership agreement drawn up with the assistance of a lawyer, to ensure that:

  • you are protecting your interests
  • that you have clearly established the terms of the partnership with regards to issues like profit sharing, dissolving the partnership, and more
  • that you meet the legal requirements for a limited partnership (if applicable)


  • easy to start-up a partnership
  • start-up costs would be shared equally with you and your partner
  • equal share in the management, profits and assets
  • tax advantage, if income from the partnership is low or loses money (you and your partner include your share of the partnership in your individual tax return)


  • similar to sole proprietorship, as there is no legal difference between you and your business
  • unlimited liability (if you have business debts, personal assets would be used to pay off the debt)
  • hard to find a suitable partner
  • possible development of conflict between you and your partner
  • you are held financially responsible for business decisions made by your partner (for example, contracts that are broken)


Incorporation is a process by which a corporation is formed. A corporation is defined as a business venture comprising an individual, or group of individuals, treated by the law as an individual.

Benefits of Incorporating:                                                                                    

Separate Legal Entity

The act of incorporating creates a legal entity called a corporation, commonly referred to as a “company.” A corporation has the same rights and obligations under Canadian law as a natural person. Among other things, this means it can acquire assets, go into debt, enter into contracts, sue or be sued, and even be found guilty of committing a crime. A corporation’s money and other assets belong to the corporation and not to its shareholders.

When a business is incorporated, its separate legal status, property, rights and liabilities continue to exist until the corporation is dissolved, even if one or more shareholders or directors sell their shares, die or leave the corporation.

Limited Liability

The act of incorporation limits the liability of a corporation’s shareholders. This means that, as a general rule, the shareholders of a corporation are not responsible for its debts. If the corporation goes bankrupt, a shareholder will not lose more than his or her investment (unless the shareholder has provided personal guarantees for the corporation’s debts). Creditors also cannot sue shareholders for liabilities (debts) incurred by the corporation, even though shareholders are owners of the corporation. Note, however, that if a shareholder has another relationship with the corporation —; for example, as a director —; then he or she may, in certain circumstances, be liable for the debts of the corporation.

The Canada Business Corporations Act (CBCA) places a number of obligations and responsibilities on directors. For example, it says that directors can be held liable for certain acts or failures to act. Chapter 7 of this guide Organizing Your Corporation: The Directors, contains further information on the role of directors.

Lower Corporate Tax Rates

Because corporations are taxed separately from their owners, and the corporate tax rate is generally lower than the individual tax rate, incorporation may offer you some fiscal advantages. However, we strongly suggest that you ask a lawyer or accountant to help you assess whether incorporating might save you money.

Greater Access to Capital

It is often easier for corporations to raise money than it is for other forms of business. For example, while corporations have the option of issuing bonds or share certificates to investors, other types of businesses must rely solely on their own money and loans for capital. This can limit the ability of a business to expand.

Corporations are also often able to borrow money at lower rates than those paid by other types of businesses, simply because financial institutions and other sources of financing tend to see loans to corporations as less risky than those given to other forms of enterprise.

Continuous Existence

While a partnership or sole proprietorship ceases to exist upon the death of its owner(s), a corporation continues to live on even if every shareholder and director were to die. This is because, in the case of a corporation, ownership of the business would simply transfer to the shareholders’ heirs.

This assurance of continuous existence gives a corporation greater stability. This, in turn, allows the corporation to plan over a longer term, thereby helping it obtain more favourable financing.

Implications of Incorporating: 

Higher Start-Up Costs

If you decide to incorporate your business, you will have higher start-up costs than if you carry on the business as a sole proprietorship or partnership. Some of these costs are directly related to the process of setting up the corporation, while others can include professional fees paid for legal and accounting services. Although there is no requirement to obtain legal advice to incorporate, we encourage you to do so, especially if you are considering setting up a company with a complex share structure.

Increased formalities

All federally incorporated businesses must file certain documents with Corporations Canada. Among these are:

  • Articles of Incorporation;
  • an Annual Return; and
  • notices of any changes in the board of directors and/or the address of the registered office.

A federally incorporated business must also:

  • maintain certain specified corporate records;
  • file corporate income tax returns; and
  • register in any province or territory where it carries on business.

More complex structure

Because a corporation is a separate legal entity that has no physical form, its activities must be carried out by individuals who have an interest in the corporation and are entitled to act on its behalf. These individuals can be divided into three categories:

  1. Shareholders —; These are the people who own the corporation. They make decisions by voting and passing resolutions generally at a shareholders’ meeting. Most importantly, they elect the directors of the corporation.
  2. Directors —; They supervise the management of the corporation’s business. A corporation must have at least one director. They are also responsible for appointing the corporation’s officers.
  3. Officers —; A corporation’s officers hold positions such as president, chief executive officer, secretary and chief financial officer. Although a corporation’s officers are appointed by the directors, their duties are normally set out in the by-laws. In general, officers are responsible for managing and executing the corporation’s day-to-day business.

An individual may hold more than one of these positions in a corporation. For example, the same individual may be a shareholder, a director and an officer, or even the sole shareholder, sole director and sole officer.

Federal or Provincial?

To decide whether to incorporate federally or provincially you should ask yourself the following questions:

  1. Where will the corporation carry on business? In one or more provinces, or across Canada?
  2. Is federal name protection important for the business? Will the corporate name be used in other provinces or territories?
  3. Is the corporate name unique to justify protecting it with federal incorporation?
  4. Will you decide to incorporate additional companies in the future? If so, it is generally recommended to incorporate these new companies in the same jurisdiction as the first corporation, so that future corporate changes can be made cheaply and easily



  • Owned and controlled by its members
  • Democratic control (one member, one vote)
  • Limited liability Profit distribution


  • Longer decision-making process
  • Participation of all members is required in order to succeed
  • Extensive record keeping
  • Less incentive to invest additional capital

Do you pay tax on foreign income?

Do I need to pay tax on income earned outside Canada?

If you earned income while working outside Canada or earned income from foreign sources, then you need to declare it.

Resident Canadians need to report income earned from all sources including foreign sources, this include employment income from another country, income from investment property (including stocks), income from business and dividends.

You may have already paid income tax in the country where you earned this income, and to keep you from paying taxes twice, CRA has in place a foreign income tax credit to decrease the income tax amount you have to pay on your Canadian income tax return, so long as Canada has a tax treaty in place with that country.

Tax Treaties

Canada has tax treaties with many countries around the world, the main purpose of tax treaties is to avoid double taxation and prevent tax evasion. Tax treaties: •define which taxes are covered and who is a resident and eligible to the benefits, •often reduce the amounts of tax to be withheld from interest, dividends, and royalties paid by a resident of one country to residents of the other country, •limit tax of one country on business income of a resident of the other country to that income from a permanent establishment in the first country, •define circumstances in which income of individuals resident in one country will be taxed in the other country, including salary, self-employment, pension, and other income, •may provide for exemption of certain types of organizations or individuals, and •provide procedural frameworks for enforcement and dispute resolution.

Foreign Tax Credit

Both Federal and Provincial foreign tax credits are available, and you may be able to claim this credit if you paid foreign taxes on income you received from outside Canada and reported on your Canadian income tax return.

Do you need to file a tax return?

you need to file an income tax return if:

• You have to pay tax during the year

• CRA sent you a request to file a return

• You and your spouse or common-law partner elected to split pension income for

• You received working income tax benefit advance payments

• You disposed of capital property (for example, if you sold real estate, your principal residence, or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed income to you, or you are reporting a capital gains reserve you claimed on your previous year return)

• You have to repay any of your old age security or employment insurance benefits

• You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan

• You have to contribute to the Canada Pension Plan (CPP). This can apply if for the tax year the total of your net self-employment income and pensionable employment income is more than $3,500

• You are paying employment insurance premiums on self-employment and other eligible earnings

Even if none of these requirements apply, you should file a return if:

• You want to claim a refund

• You want to claim the working income tax benefit

• You want the goods and services tax/harmonized sales tax (GST/HST) credit (including any related provincial credits). For example, you may be eligible if you turn 19

• You or your spouse or common-law partner want to begin or continue receiving Canada Child Benefit payments, including related provincial or territorial benefit payments

• You have incurred a non-capital loss that you want to be able to apply in other years

• You want to report income for which you could contribute to an RRSP and/or a pooled registered pension plan (PRPP) to keep your RRSP/PRPP deduction limit for future years current

• You want to carry forward the unused investment tax credit on expenditures you incurred during the current year

• You receive the guaranteed income supplement or allowance benefits under the old age security program. You can usually renew your benefit by filing your return by April 30. If you choose not to file a return, you will have to complete a renewal form

RRSP! How much to contribute?

Maximize Your RRSP Contribution

RRSP Basics

A Registered Retirement Savings Plan (RRSP) is the single most important vehicle for Canadians to save for retirement, at the same time it is one of the best ways to reduce amount of tax you pay.

Money you contribute to your RRSP is deductible from taxable income – money you contribute to your RRSP is deducted from your income in the year contribution was made to your plan. Lets say in 2018 your earn $50,000 and contribute $4,000 to your RRSP, this $4,000 will be reduced from your annual earnings and income tax will be calculated as though you earned $46,000.

Money in your RRSP grow tax free – any profits earned on investments inside your RRSP are not taxed until the plan is closed and you start withdrawing money from the plan. All funds withdrawn from the plan will be added to your earnings in the year the withdrawal was made and income tax will be calculated on total earnings including funds withdrawn from your RRSP.

Contribution amount – in order to contribute to an RRSP, you need to have earned income (such as from employment or pension). The limit is 18% of your earned income in the preceding year up to a maximum of $26,230 (for 2018). Any unused room (if you contribute less than your maximum) will be carried forward till you reach age 71. Your Notice of Assessment will have your total contribution room.

Deadline for contributing to your 2018 RRSP – deadline for 2018 contributions will be March 1, 2019, or December 31, 2018 if you turn 71 in 2018.

Kinds of investments held in an RRSP – you can invest in anything you like from low risk GIC & bonds to higher risk like stocks (both Canadian & foreign)

Where to open an RRSP account – you can open your RRSP with banks, trust companies, credit unions, mutual fund companies, investment firms, and life insurance companies