CRA Deadlines you need to know

One of the questions we get a lot is “What are my CRA Deadlines?”  When do I have to pay them by.  What happens if I do not?

You think this is a simple question – and for us it is but for new business owners it gets very confusing very fast.  So this is what you need to know so that we can answer that question.

  • Which CRA Deadlines are you asking about?
    • GST
    • Payroll
    • Corporate tax
    • WCB (not the CRA but important none the less)
  • How frequently do you need to file?  CRA Deadlines are determined by filing frequency and period end date.
    • When GST gets set up it usually should be annual – but I have seen mistakes made where it was set up quarterly or worse monthly
      • Quarterly or Monthly
        • By the end of the next month *ie January GST is due end of February
      •  Annual
        • You have 3 months for filing and paying * ie January is due end of April
    • Corporate is annual
      • it is based on when your registered your company if you incorporated
      • It is a calendar year if you are unincorporated
        • You have 3 months to pay your taxes – but 6 months to file.
          • Yes your CRA Deadline for payment is before you technically need to know when how much you owe.  Estimates are good if you are not ready to file.
      • After filing you may need to start paying installments – your accountant should let you know when and how much you need to remit in installments.
    • Payroll
      • It is the 15th of the next month until you get really large.
    • WCB (Alberta)
      • Honestly look at your online portal they pick different months for different businesses sometime monthly, sometimes quarterly usually I see every second month.  They will send you invoices though.
      • Really small businesses are annually paid in advance (you estimate what you will owe for the current year in January or February and pay it up front).
      • Filing is done before end of February summarizing the last calendar year and estimating the next one.
GST – filing and payment due at end of the month
Period end date Monthly or Quarterly due date Annual due date
January February April
February March May
March April June
April May July
May June August
June July September
July August October
August September November
September October December
October November January
November December February
December January March
Period end date Payment due date Filing due date
January April June
February May July
March June August
April July September
May August October
June September November
July October December
August November January
September December February
October January March
November February April
December March May
Payroll – Regular Remitters
People paid in Payment and filing due
January February 15
February March 15
March April 15
April May 15
May June 15
June July 15
July August 15
August September 15
September October 15
October November 15
November December 15
December January 15
  • What happens if I am late filing or paying?
    • You need to file as soon as possible.
    • If you do not have the money to pay then you can make arrangements in good faith with the CRA before they call you – they are much easier on you if you show the initiative to fix your mistakes.
    • If you are really behind – like years – then discuss it with your accountant – arrangements can be made to help minimize the effects of late filing, interest and penalties.
      • Before you can file you will need a bookkeeper or accountant to figure out that you should have paid and sometimes filing all years at once makes sense, sometimes as soon as you get each year done- your accountant or bookkeeper will come up with a plan.
    • Remember that GST and Payroll money are trust money and will need to be paid in full even if you go through bankruptcy.  Get this sorted out as soon as possible and hopefully limit the problem.
    • Having a good bookkeeper will keep you on track – we make sure that our clients are caught up and things are filed on time.  We will help make sure you have paid on time and filings are up to date.

If you have any questions about your CRA deadlines or to help keep you or get you on track, please contact us


What to consider before you hire your first employee.

Your finally big enough to need help – what should you consider before for hiring your first employee?

This is directed to business owners in Alberta but should work with slight modifications for all of Canada.

ReportsContracts and Paperwork

Before you hire someone you need to get a contract with them before they start to make sure that you are legally covered.  This means it needs to be signed and dated before the first day they walk in.  If it is signed after the employee starts it is not looked at the same way under the law as if it is signed before they start.

  • We can help you get a contract but you may want to get a laywer to look at it or generate it to make sure you are covered.
    • Make sure it clearly states that employee is only entitled to the minimum standards per current Alberta labour standards otherwise if an employee ever takes it to court – the court can give them a large settlement.
  • Before you can pay them you need the TD1 and TD1AB filled out
  • We can get these for you or you can look them up online.

WCB Alberta

  • You need to get WCB coverage, Make sure you cover yourself for the minimum so that you have legal coverage in case of injury.  Decide if you wan to cover volunteers.  We can help you sign up – you will need a credit card and it is online.
    • Many construction contracts will not hire you without a WCB clearance – once you have employees they can not cover you- you must cover your employees.
    • There are a few industries that are not required to have WCB but you can get it optionally.  We can help you figure out if you are in these industries – but coverage is cheap legal coverage for you from employees and should be considered.

What is your payroll schedule going to look like?

  • Cut off must be at least 5 business days – so if you are paying on the last day of the month then you need a cut off of the 25th.  If bi weekly lots of companies cut off on Friday and pay the next Friday.
  • ATB adds an extra day to bank process times – if you are banking with ATB an extra day will need to be added so Thursday cut off for following Friday because I need to submit payroll to apps usually by 9 am on Friday for the next Friday pay.
  • Do NOT pay on the cut off date – this ends up being a lot of estimation and you could end up overpaying employees if they quit before pay day.  Save yourself greif and give yourself enough time to get payroll calculated.

How would you like to pay?

  • We can set you up with an app that has an employee portal, direct deposits and sends the T4s- there are several out there – we do not recommend at this time using QuickBooks online payroll unless you have very simple payroll needs.
  • Or we can calculate manually and send you the paystubs and you can pay by eft or through your bank.
  • Note Paystubs should not be sent through email – it is not secure enough for the personal information.

Wage rules (check Alberta Standards as these change from time to time)

  • Minimum wage for adults is $15/hour
  • If you ever call in an employee you need to pay at least 3 hours even if you if you cancel after they arrive.
  • Employees must be paid for meetings and trainings
  • Anything under 5 hours does not require breaks paid or unpaid
  • Employees who work over 5 and less than 10 need to have 2 paid or unpaid breaks in the 6 hours which can be taken as a 30 minute break.
    • Note you can choose to add extra breaks – just be aware that removing them later will be an issue.  IE 2 – 15 min breaks paid  and a lunch half hour unpaid.
  • Any employee who works over 8 hours is entitled to Overtime.
    • No employee can ever work more than 12 hours (start to end time inclusive of breaks)
  • Any employee who works over 44 hours a week is entitled to overtime
  • You are not allowed to deduct from employees earnings for uniforms, cash shortages, breakage…
  • Vacation can either be paid out every check or accrued and paid out when taken – minimum is 2 weeks (4%)
    • If it is paid out on each cheque make sure it is in your contract and explained to them that when they are on vacation they will not be paid – but they will still need to take vacation (could be when your off over Christmas…)  Some employees do not understand paid out vacation.

Stat pay

  • With the current regulations (though they keep changing every government change) you do not need to pay stat if the employee does not normally work that day – so most employers that have part time people try to avoid Monday employees because most stats are on Mondays.  It is not a huge deal but just so you are aware.
  • You will also need to decide if your stats are only the legal ones – or if you are adding Boxing day, Heritage day and Easter Monday – these can be closed days that are not stats.  If you pay one of them once then you will end up then you will need to keep paying them or there will need to be a new agreement with employees signed.
    • Make sure that this is detailed in your contract
    • If you are taking a company wide closed days (between Chirstmas and New Years is common) make sure it is in your contract and detail what employee will and will not be paid for.  IE we are closed from noon Christmas eve to January second every year – employees will be paid for
      • Half of Chirstmas Eve if they work the first half of the day
      • Christmas day and New years day stat
      • All other days can be taken as vacation if there is enough in the vacation accural or will be time off without pay


  • If you get 5 workers – I think volunteers count too – you will need to set up a Health and safety representative – chosen by employees.
  • Over 20 then you need a Health and safety commitee – with representatives from employees and management

Overall, hiring your first employee is an exciting and complicated time – decisions you make will be harder to change once the employees are hired – not impossible but they take longer then you think they should.    Most importaint is to make your decisions and write up a contract BEFORE you hire your first employee.  Make sure all employees sign BEFORE thier first day.

If you have any questions contact us


Covid Changes

Covid has changed many things in our world.  The good news is you can get help with your business.


As a bookkeeper I have spent days figuring out what help my clients can apply for.  I can let you know what programs are out there and in some cases whether you might qualify.

Once you do qualify – someone needs to make sure that you are monitoring where the money goes and makes sure that the money is used in ways that are allowed in the programs.  You can not use the loan money for just anything, how are you going to show the CRA auditors that you used the money correctly?  Do you have a system set up to monitor where the money went and how mush you have left to use?  Do you have a plan to pay it back to maximize the benefit (for programs that need to be paid back?)

Note the programs are changing what seems like daily – just because you did not qualify for anything last week does not mean you do not this week.  Here is the government site with the available programs.

CRA Covid updates

If you need help navigating the programs let your bookkeeper know and we will help you figure it out.

We can also help you figure out how to bring employees back after lay off and how to make sure that you are following the rules for lay off, return, and other HR issues regarding Covid and payroll in genneral.


Contact us today.


WCB annual return – Alberta

It is almost that time of year again – Your WCB annual return is due at the end of February.  Are you ready?

Do you know what is involved in filing your WCB annual return? Time_Money_balance

  • Do you understand what parts of your employee costs are used to calculate WCB premiums?

Have you monitored your subcontractors?

  • Did you know if you hire a person you need to cover thier WCB?
  • Did you know if the subcontractor is a business you need to make sure they have WCB clearance before you pay them – or you could have to pay it for them.  WCB Alberta Contractor infomation

Do you know ways to lower your WCB premiums – are they worth it for the amount of work you need to do?

  • OIS
    • Get a system with Doctors on board to lower costs when injuries happen
  • PIR
    • Can save 20% off your rate – but takes a lot of work
    • Can be required or help get contractors for some industries (construction…) related to COR certification
  • Safety association
    • Develop better safety practices so you lower number and severity of injuries
  • ICP
    • Only applys to specific industries
  • Modified work program – this one needs to be set up before injuries happen so employees understand how it will work if they ever get hurt.  This can be connected to OIS to make sure the Dr knows you have a modified work program and will work with the employee to get them back to work which is better for everyone.

Do you know why you should or should not be covered as the director of the company – hint you should almost always cover yourself.

  • Think of it as the cheapest legal coverage you can buy.  You may never claim for a disability yourself – but it prevents employees from being able to sure you personally.

How do you estimate next years annual return value?

  • If you are estimate too high you will pay more all year – and get it back next filing
  • If you estimate too low you will face penalties.
  • You should aim to get it close – did you know you can adjust part way through the year and hopefully avoid being too far off.

These are the things that your bookkeeper should be monitoring for you and making sure you are covered.  If you need help contact us and we will walk you through it and help you file your WCB annual return.

Contact us at


Could your ITCs be rejected?  How would losing your ITCs hurt your bottom line?

Do you know the rules of what needs to be on the invoices or receipts you receive to make sure that your ITCs are not just rejected and you need to pay your whole GST or HST without the ITCs?

check book calculator and pen against a white background
check book calculator and pen against a white background

Are you making sure that your invoices and receipts match the rules so your customers can use the ITCs that they are expecting?

I took a training with a CRA GST auditor and the sufficient documentation rules are not what I expected.  Most businesses will have their ITCs rejected.  So what do you need to do to make sure your ITCs are not rejected in a GST audit?

Over $150 receipt or invoice you need:

  • Vendor name (this one is usually there but I have seen a few missing)
  • Date – almost always there
  • Total amount paid – always there
  • The terms of payment – normally there
  • Vendors GST number – watch for this one – it is frequently missing.
  • Description of items
    • This means the breakdown – not the short credit card receipt.
    • Meals make sure you have both – the detail and the credit card
    • Suppliers – do not take a picture of your credit card receipt covering part of your detail receipt – take 2 pictures
  • Detailed what is GST applicable
    • For example
      • at a grocery store they show how the GST is applied
      • at a gas station there is GST on convenience store items and a separate area that shows the GST on Gas – make sure you have both sections in your picture
    • Purchasers Name or trading name
      • This is the one that is almost always missing – is your business name on the receipt
        • If you went to staples and bought a printer it is not on there – that receipt WILL BE rejected in a GST audit.
        • If you order staples printer online and the invoice says your business name you are fine.
      • Note – it being on your Bank or credit card statement does not matter. It needs to be on the invoice or receipt from the VENDOR.
      • It can not be written on – it needs to be part of the original
      • Check that your name was not short formed
        • Your business is Onyxfire online bookkeeping – but they only put Onyxfire get it fixed
    • Looking at most receipts from major retailers – the ITCs will be rejected by CRA statndards – so even if you have a receipt the GST ITCs will not stand up in an audit.

Over $30 but under $150

  • Vendor name (this one is usually there but I have seen a few missing)
  • Date – almost always there
  • Total amount paid – always there
  • Vendors GST number – watch for this one – it is frequently missing.
  • Description of items
    • This means the breakdown – not the short credit card receipt.
    • Meals make sure you have both – the detail and the credit card
    • Suppliers – do not take a picture of your credit card receipt covering part of your detail receipt – take 2 pictures
  • Detailed what is GST applicable and GST amount

Under $30

  • Vendor name (this one is usually there but I have seen a few missing)
  • Date – almost always there
  • Total amount paid and total GST


So how can you help your customers?

  1. Make sure that you have all the items needed including their business name on the invoice or detail receipt.
  2. If an employee is being reimbursed for a purchase make sure that the BUSINESS name is on the receipt – not the employee only. Check who the receipt is for ultimately.  If the employee puts their name and then hands it in for reimbursement then the business name needs to be on the receipt/ invoice
  3. Offer to email the invoice directly to them and their bookkeeping software for larger/ more frequent customers.
    1. Should it go to the owner and Hubdoc or expensify?
    2. Make it easier for them to get it into their system – and maybe for you to get paid faster.
  4. Check that you have
    1. Your business name
    2. Date
    3. GST #
    4. Items
    5. Terms
    6. Details with descriptions as needed
      1. GST applicable per line if you have different tax rates or codes
    7. Total amount due/ paid
    8. Because its important – Customer name
    9. NOTE – this is required by the GST regulations

How to protect yourself.

  1. Check receipts for your business name (over $150)
    1. If it is missing – ask them to get you a copy with your business name – it can not just be written on afterward – it needs to be part of the original document
    2. For businesses like Staples – order online and check the invoice has your name for bigger purchases so that you do not have to get it in the store
      1. Even though it is legally required it is harder to get from chain stores that do not provide it automatically
    3. Check for Name, date, GST #, terms, Items …
    4. Make sure you take clear pictures for Hubdoc, Autoentry, expensify… whatever your receipt capture program is.
      1. Detail receipts separate from Credit card receipts – Side by side is fine as long as it is clear.
    5. For subcontractors or smaller companies
      1. Check the GST number they gave you is valid – same as you check WCB you need to check GST at time of payment. Apparently people are handing out fake GST numbers or signing up for GST and then cancelling it so that they have a number but it is no longer valid.

For more information talk to your bookkeeper/ accountant or

check the CRA GST documentation

this part is under Collecting the GST/HST and then Informing your customer.


Let us help you make sure you are compliant and let us know if you would like to us to check your invoices/ receipts for compliance and a plan of action if wanted.


Triplog 2.0 – How to make your mileage log automatic

We are all too busy to stop every trip and write down the correct mileage log information for taxes.  Very few people remember to do it and even fewer do it properly.

What the triplog app looks like
Triplog picture – your new mileage log

Let me introduce you to Triplog 2.0.  There are several apps out there that do this now but I like Triplog the best and recommend it to everyone who needs to keep a log (business owners, reimbursed employees, …)  Also it is cheaper than most out there and who likes to spend more than they have to.


Triplog 2.0 automatically monitors your phone and when you start moving it records your mileage log for you.  After the trip you can tell it business or personal and if you have several vehicles you travel in you can choose vehicles too- I suggest adding an extra vehicle for when you are a passenger.

I have found that this app does not effect my battery or data usage much – barely at all.  Last month even though I did a big trip and all my driving all month it was less than 9 MB total for the month.  If you drive all day it will be higher but really most of what the app uses is GPS not data.

How to get it

  1. Go to your app store and download Triplog 2.0 or their website
  2. Log in and try it for 30 days for free – see if it works for your needs.
  3. Play around with it
    1. Set up your user
    2. In the top left hand side of the app is three lines- when you click them you get a lot of things you can customize
      1. Add vehicles
      2. name locations – home, office, staples…
      3. There is a route planning section I have not played with because I do not need it.
  4. As you drive – it will record.  Check that all of your business are business and personal are personal
    1. General rules
      1. If you are driving to your office from it is personal (or back)
      2. If you are driving to a client it is business
      3. If you are going to Costco, Staples, Walmart… and you pick up a business item it is business- make sure you have a separate business receipt and take a picture of it for your receipt app (hubdoc, receiptbank, autoentry… whatever you use.)  I do not use the save receipt option in triplog because it does not attach it to bookkeeping software – though if you needed extra proof that a trip is business you could take the picture here and in your receipt app.
  5.   Label locations you frequently go to for business to make it easier
    1. Do this by clicking the address after you arrive and it is logged.
    2. Clicking on that address will open up a little window that shows a map, address and a box for location name
    3. Save it as the name you want – this could even be a customer number if that would make your log easier in your head.
  6. In the top right hand corner is Magictrip – I leave mine on
    1. Click it and read what all the options mean – there are a lot of options.
    2. I have mine set for
      1. Fully automatic tracking
      2. Less responsive, less battery
      3. 8 MPH or 8 km/h start speed (I am not a runner so if I am going this fast it is in a vehicle)
      4. Set business and personal times – this is great
        1. If you drive mostly for business between 6 am and 6 pm then set business and regular vehicle for those hours as business.  If after that it is usually personal- set that too.  From then on all trips in your mileage log will default to business or personal as set – then you just need to change it for the unusual ones.
  7. To change a trip in your mileage log- click the P or B in the trip log and change it to what you want.
  8. Reports can be generated and given to bookkeepers to record your deductions and get you the tax money back you deserve.
  9. If you have any questions or issues email me and we can work through it together –

2017 Tax Changes – Proposed business changes

The federal government is proposing small business tax changes that they say will make the system more fair – accountants and small businesses  disagree.  How will the 2017 tax changes effect you?  Who will they effect?  Below is a very simplified overview of who will be effected?  If you answer yes to any of the below you should talk to us or your accountant.

Income Sprinkling

  • Do you earn money in your business?
  • Do other family members earn money in your business?
    • If they do (spouse, Children…) then your taxes will be going up if the changes are accepted.
  • Would you pay your family members the same amount if they were not part of your company?
  • Are they actively working in the company for the money they receive?

Passive Income

  • Do you have investments in your company that are earning income/ interest?
    • If the proposed changes go through then these will be taxed differently
    • This should not effect investments that are already invested but it might.
  • Are you holding money in your company to use as income later?
  • Are you holding money in your company for future growth or asset purchase?

Capital Gains

  • Do you have a holding company?
    • Overall your tax bill will go up.

The government is currently saying this: Proposed tax changes

The accountants are against these changes – CPA News – updated frequently

Overall, if you have a small business these 2017 tax changes could greatly increase your tax burden.  If you were considering opening a holding company or getting family members to buy into your company you might want to wait until all the new tax changes are finalized.

Get involved and make your voice heard before these changes become finalized – talk to your accountant today or sign the CFIB petition and fill out their survey so that they can advocate for small businesses on your behalf.


Bookkeeping tips for Canadian Businesses

Bookkeeping is not your favorite task.  That is why you are not  a bookkeeper.  But there are several things you are required by law to do that can land you in hot water with the CRA if they are not done.  There are some simple things you can do to help you out if you want to stay complaint.


  1. Allocate time each week to bookkeeping
  • Don’t hold your entry until the end of the month. It can become overwhelming.  Worse waiting to the end of the year when you can not remember what the receipts are for.
    • Look at Hubdoc as a method of getting your receipts together.
  • Regular entry lets you see what the business is really doing. It gives you a sense of cash flow and where your expenses are going.
  • Looking at your books shows you if you are profitable and following the 80 – 20 rule, which 20% of your customers are making you the 80% of your profit.


  1. Open SEPARATE bank accounts for business
  • You need a bank account for the business. All income and expenses need to go through this account.
  • If you use a credit card get one that you use exclusively for the business.
  • When the CRA comes looking at accounts they will “follow the money” if you are using the business accounts for personal transactions it gives them reason to dig deeper into your personal accounts.
  • You bookkeeping is much simpler if you are only looking at business transactions. If you know that all the Walmart expenses were for business then you can more easily separate it from your Walmart you bought for personal reasons.
  1. Get accounting software
  • Yes you can do your bookkeeping in excel or on paper but it is really much easier to use something that was designed for the process. You would not use a toothbrush to paint a wall, use a real accounting package to do your bookkeeping.
  • There are several options depending on your size and budget
    • QuickBooks Online is for small businesses
    • QuickBooks Desktop is better for bigger or complicated businesses, multi-currency and or inventory
    • Sage 50 is like QuickBooks desktop and rumor has it they will have a full accounting system online soon. Their online version currently is just for small businesses and interacts well with the desktop version for your accountants and bookkeepers
  • Make sure your data is being backed up
  1. Know when you need to apply for a Business number and start collecting GST
  • Once you incorporate you need to get a business number. But not necessarily a GST number and payroll number.
  • Even if you are a sole Proprietor and do not need an corporate tax number you still need a GST number or Payroll number once you qualify for those accounts.
  • Payroll number (RP) must be registered for BEFORE you hire your first employee. Once you hire someone you need to start paying source deductions, there is no exception here and as trust monies the CRA has departments specifically to make sure you are compliant and paying Payroll and GST.
  • GST number (RT) needs to be registered for in the quarter where your income will be $30,000 for the year. This is one of the reasons to keep your books up to date- how do you know when you reach the $30,000 limit in a year if you are not keeping on track with your bookkeeping.
  1. Keep your receipts and get a filing system
  • According to CRA rules you need to keep receipts and paperwork for 7 years- all receipts and related paperwork.
  • If you get the receipts in electronic form, you can keep them in electronic form, however if you got them in paper worm you need to keep the paper.
  • Payroll papers need to be kept for 7 years after you are done paying the employee. Therefore, if you have an employee for 15 years, their TD1 form needs to be kept for the 15 years that you employed them and 7 years following.
  1. Or you can get a bookkeeper
  • If you have a professional bookkeeper they know when you need to register. They understand the filing of GST and payroll deductions.
  • They can organize your receipts for you and most will give them back to you for storage so that if you get audited they are all in one place
  • They can give you reports on your business and explain them to you
  • They get discounts with accounting software providers, and if you do not want your own copy of desktop software they can use their copy and you do not need to buy it. For online versions, either your bookkeeper or you will need to pay for it.  Your bookkeeper can help you with which software will benefit you both.
  • At Onyxfire online we are Quickbooks online Advanced and Desktop proadvisors along with Hubdoc certified.  Consider us to get your bookkeeping done.
  • HubdocAdvancedhubdocQBO Intuit_cpa_qb_CAN_c 2_Badge_AdvancedOnline_large

Getting your business on the Web

Every business needs to be on the web.  At least that is what I keep hearing, but is it true?

Lets think about it.  I have several clients in my bookkeeping practice where it is not true and being on the web would be totally a matter of opinion.  But there are certain reasons for this.

  1. They deal directly with long term clients- they are not looking for new relationships.
  2. They find the clients and bid on jobs- those jobs would never look for them on the web.
  3. They are at capacity and not planning on growing.
  4. They cater to older clients for whom the web is not a source of information yet.


  • If you want to be noticed by clients
  • If you want clients to start finding you
  • If you want to start getting younger clients (especially millennials)
  • If you want clients to be able to contact you through email that is not generic (gmail, telus, shaw)
  • If you want new clients
  • If you want to grow your business
  • If your clients might be helped by getting your information more automatically

We can help by

  1. Getting you your own email address that is linked to your company i.e. – instead of
  2. Getting you a website that can attract business
  3. Making your company available to clients through your website 24 hours a day, so they can answer some of their own questions and then contact you for you to respond to
  4.  Designing something that is unique to you
  5. Helping you figure out if a website is needed – if its not right for your business, maybe just an email address is all you need
  6. Making your advertising dollars stretch by designing a website you can then maintain yourself if you want to

T4 season and Trust Exams

During the trust exam I facilitated this week I learned a few interesting facts that should be noted by anyone with payroll.

Currently the Government has the attitude that if you paid it to the CRA through your payroll account then you must have thought you owed it.  It is getting very hard to prove that you mistakenly overpaid and that you should get your money back.  I have attended several trust exams lately where we need to spend extra time showing why the PD7As were overpaid.  Because of this the government will hold onto the money until you can prove that you should not have paid it, which is more complicated than it sounds.

It being T4 season we need to ensure that exactly what got paid to the CRA is what should have been paid.  If you are out by a seemingly small amount you will get extra brown envelopes from the CRA asking why and wanting details.

Overpaying is just as bad as underpaying and can cost you time, money and effort wasted because you did not calculate the PD7A correctly or changed something after the fact.

Get it done right from the beginning and pay exactly what you should be paying- do not throw an extra $100 in so that you will not be short later.  Its just bad practice and leads to confusion.

Hire a professional bookkeeper and get the work done right.  We at OnyxFire Online can help you with your payroll and T4s.  We can navigate the confusing world of taxable benefits and filing T4s and PD7As so that they balance at year end and you do not get those extra brown envelopes.  And if you do have an issue- we can talk to your trust examiner for you.

More details email –