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Human Resources, Payroll and Benefits

  • HR Payroll and Benefits Overview
    The section provides an overview of financial guidelines relating to human resources and payroll, including tax implications. Since different departments are responsible for various issues and processes, we have provided links to those areas where appropriate.
  • Employee versus Independent Contractor and Taxation of Payments (HRIS vs FIS)
    This section provides an overview of the issues related to the important decision of whether an individual should be treated as an employee or as an independent contractor for tax purposes.
  • Payroll and the HST
    This section identifies those payroll transactions for which the collection of HST is, or is not, required.
  • Moving Expenses
    This section covers when moving expense incurred by an employee are not considered a taxable benefit, what are “eligible” moving expenses, and when moving expenses are considered a taxable benefit.