 鲜花( 9)  鸡蛋( 0)
|
6. T4(FLAT) - Statement of Remuneration Paid (slip)
2 h9 Y) v2 b: a9 b' wEmployers must complete T4 Slips for all employees who received: salary, wages, tips or gratuities, bonuses, vacation pay, employment commissions and# T9 l6 N2 c9 `2 T2 F& J
Last modified: 2006-11-24 | page size: 10K % B: {( e C" a, I. \! R' |! H/ g
! o5 @! {% S# H/ ]7 `& j6 J...2 ~. {+ |. h! @& t: s
5 {9 A8 v: _+ N3 v$ V
Line 104 – Employment income not reported on a T4 slip! R q4 F8 \- d$ A& r' i
Income such as tips, gratuities, or occasional earnings may or may not be shown on your T4, Statement of Remuneration Paid slip. If they are not included on your slip, report them on this line.2 M4 o4 p, f/ y; ^' O# F
; a/ o5 S! ^# m/ T
If your tips are included in box 14 of your T4 slip, put the entire amount of income from box 14 on line 101 of your tax return. C5 z3 A4 E: J8 ]1 o1 K
6 E! d, a: G5 A4 H( \, X5 nIf the tips are not included on your T4 slip, you have to report them on line 104 of your tax return.
2 s4 X/ K( e4 T9 o1 I# f1 T8 l5 o7 P1 s6 I' z5 d5 l
Contact your employer to find out if your tips are or will be included on your T4 slip. If you do not get a T4 slip to show your income from tips, you are required to report all tips received in the course of your work and report the amount on line 104 of your tax return. It is your responsibility to keep track of all amounts received in the course of your employment.
/ V( j, G' ]" }2 M4 V! x; l* B
; ]! c8 C" i+ z9 W, \! u
" Q. Y: q. s) I% ]& ~+ y0 U) y0 ]- o! {
http://www.cra-arc.gc.ca/tax/bus ... leting/box14-e.html: ^8 P" g8 U# }3 W a7 _
3 R4 p2 g: w* p8 [, G
http://www.cra-arc.gc.ca/tax/ind ... /notreported-e.html
- ]5 f7 o8 P' x% g
" |0 b. q( W: E' o加拿大税网上的信息告诉我们, 服务行业雇主在给职员出具T4时要把小费报上, 如果雇员在收到的T4上没有小费信息, 但是工作中有收小费的话, 也要具实报上.
9 B+ u8 J/ }) j6 Y" s! S( ]. i* h f+ v. H2 }! R
餐馆业的雇主在填报T4小费栏时是按营业额的8%计算的.(这一点是我知道但是没有查花时间查出链接的,elle同学如果认为是街头传闻, 可以自己考察一下再下结论).+ `) k* }1 T1 ^1 J. k/ O4 K
" S% H, ~4 u0 [- m$ h; N K
故事的中心思想是, 给小费虽然是习俗, 但是该习俗深入人心程度已经被税法盯上成为纳税目标了.9 ?2 ]+ b3 S1 x0 ~; E4 g" } L7 h
$ ~( Z: Z0 V1 V$ s其它愿意再就习俗与法律关系进行深入讨论,研究,较劲,cat fight, 调侃, 灌水的同学, 请继续! |
|
楼主: francais
狗仔卡
发表于 2006-11-27 14:39
显身卡
发表于 2006-11-27 14:40
楼主
发表于 2006-11-27 14:47
