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JJA Memos

Employees versus Subcontractors
CRA is taking a stronger stand in determining whether a worker is an employee or a subcontractor, than in the past. If CRA determines that someone you paid as a subcontractor was really an employee, then they will…  Read More
Please see RC4110 for additional information.


CRA complaints
If you feel you have not been treated properly by the CRA, you can submit a service-related complaint to have the matter addressed. Please see here for more information.

Phishing & Scams
Be aware of e-mail & phishing scams out there of people claiming to be from CRA or the bank. Have a look at this link. CRA will not request personal information via e-mail.  Read here for more.

Charitable Donation Calculator
Do you wonder how much your charitable donations actually help on your personal tax return?  Try this calculator.

Tax Rates

2019 Personal & Corporate Tax Rates