Tag / tax consequences

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  • Leave Of Absence: There Are Tax Consequences

    A deferred salary leave plan (DSLP) permits an employee to fund, through salary deferrals, a leave of absence from their employment. Generally, salary deferrals are included in income when the amounts are…

  • Payroll Advances: Tax Consequences

    In an April 26, 2016 Technical Interpretation, CRA opined that where an employer provides a payroll advance to an employee, the amount is not generally considered to be a loan. A salary advance is a payment…

  • Registered Education Savings Plan (RESP): Distribution of Funds

    Amounts paid out of an RESP may be taxable, non-taxable, or may trigger a repayment of Government support. The taxation status of a receipt depends on whether it is considered an Educational…