AboutShirley McAllister, CPP, PHR Expertise I can answer payroll questions, payroll tax questions, 401K questions. No stock option questions please and I have some knowledge of other pensions but am most familiar with the 401K pension.
I can answer U.S.and Canada payroll questions proficiently and have a good general knowledge of UK and South Africa and some knowledge of Australia and New Zealand Payroll procedures.
Please do not ask me homework questions I do not have time to answer them.
Experience 25 years with an international company in the Human Resources, Payroll and Payroll Tax areas.
Organizations SHRM, APA, I.O.M.A.
Publications I.O.M.A. and BNA
Education/Credentials P.H.R., C.P.P., Canadian Payroll Administrator, Successfully passed APA class on UK Payroll Administration.
Boise State University Human Resource Certification
Awards and Honors APA Hotline Citation of Merit for last 8 years.
I am an employer working out of our corporate office in the US however we have set up a permanent establishment in Ontario and pay all our payroll and taxes out of Ontario. We currently have a payroll service that pays our taxes on our behalf as far as CPP, EI, EHT, Provincial, Ftax. My question is I currently have a Canadian employee that is a Canadian citizen however, he currently gets a reduction of income tax per the CRA for 2008 and 2009. His deduction is $33,300 per year. Now this employee has earned wages in both the US and Canada through out the year of 2009. Since this income tax deduction is strictly for ftax only is the employer still liable to withhold provincial taxes from the income worked in Canada only or from all the income earned in both Canada and the US. Keep in mind that he solely gets his whole paycheck paid out of Canada regardless of what country he is physically working in. Please HELP it would be greatly appreciated if you could guide me to a source that states this as well???
Thank you again,
Monique Rivera
CIBER payroll
ANSWER: Canadian residents
A person who is a resident of Canada is subject to Canadian income tax on their world wide income. This would be all income U.S. and Canadian.
The information on the CRA web page Individuals - International and Non-Resident Taxes as well as their guide T4058 Non-Residents and Income Tax would be helpful to you.
you also need to review the tax treaty between the U.S. and Canada as it did have a change in 2008.
