Category: Personal Tax Bootcamp

👨‍💼 Simple Employee With a T4 Slip – Understanding Employment Income & Key Tax Credits

📌 Starting With the Most Common Tax Situation

For most Canadians, the first tax return you will ever prepare is for an employee who receives a T4 slip. This is the foundation of personal tax preparation, and mastering it will make everything else easier.

A T4 employee return may look simple, but there are many details that can cause errors if you don’t understand:

• what each box means
• where amounts flow on the T1
• which credits the taxpayer receives
• how pensions and adjustments affect RRSP room

Let’s break it down step by step.

🧾 What a T4 Slip Tells You

A typical T4 includes:

• Employment income (Box 14)
• CPP contributions
• EI premiums
• Income tax deducted
• RPP contributions
• Pension adjustment
• Other taxable benefits (Box 40)

👉 Your job is to transfer this information accurately into tax software and understand the tax effect behind each number.

🧩 Where T4 Amounts Appear on the Tax Return

1️⃣ Employment Income – Line 10100

• Box 14 flows directly to employment income
• This is the starting point for tax calculations
• Includes wages, bonuses, commissions, and most benefits

2️⃣ CPP & EI – Non-Refundable Tax Credits

Employees receive a credit for:

• CPP contributions
• EI premiums

These appear on Schedule 1 – Federal Tax Credits and reduce tax payable.

3️⃣ Canada Employment Amount 💼

Every employee is eligible for the Canada Employment Credit, up to an annual maximum.

✔ This is automatic
✔ Only available to employees
✔ Helps reduce federal tax

4️⃣ Registered Pension Plan (RPP) Contributions

If the T4 shows RPP deductions:

• The employee receives a deduction similar to RRSP
• It reduces net income
• It also creates a pension adjustment

⚠️ The Pension Adjustment – Why It Matters

The Pension Adjustment (PA) reduces how much RRSP room the person will get next year.

Think of it this way:

The government allows about 18% of earnings for retirement saving.
If part is already saved in a work pension, RRSP room must shrink.

📎 Formula in simple terms:

Eligible RRSP room
➖ Pension Adjustment
= Actual RRSP contribution limit

This is one of the most misunderstood parts of a T4.

🚨 Common Beginner Mistakes With T4s

❌ 1. Missing Boxes

Many preparers only enter:

• Box 14
• Tax deducted

But forget:

• Box 40 – taxable benefits
• RPP amounts
• Pension adjustment
• Union dues or other boxes

👉 Every box matters!

❌ 2. Overriding Calculated CPP/EI

Tax software automatically calculates:

• CPP pensionable earnings
• EI insurable earnings

Never override these unless you are 100% certain the T4 is wrong.

👉 Wrong overrides = CRA reassessments.

❌ 3. Ignoring Large Box 40 Amounts

If “Other Taxable Benefits” are high:

🔎 Investigate!

It could mean:

• vehicle benefits
• allowances
• RRSP contributions through work
• potential employment expense claims

🧮 How Professionals Review a T4 Return

A good preparer will:

1. Enter all boxes exactly
2. Follow the flow to:
   • Schedule 1
   • Provincial credits
   • Net income
3. Check RRSP limit impact
4. Ask follow-up questions about:
   • benefits
   • allowances
   • expenses

🗂 Practical Workflow for Beginners

Step 1 – Enter the Slip

• Match every box
• Don’t assume blanks
• Verify names and SIN

Step 2 – Review Credits

• CPP credit
• EI credit
• Canada Employment Amount

Step 3 – Analyze Pension Items

• RPP deduction
• Pension adjustment
• RRSP room impact

Step 4 – Ask the Client

• Any employment expenses?
• Vehicle use?
• RRSP through payroll?

💡 Key Takeaways

✔ A “simple T4” is not always simple
✔ Every box affects a different part of the return
✔ Pension adjustment controls future RRSP room
✔ Box 40 can hide valuable deductions
✔ Never override CPP/EI without proof

💼 Employee With Multiple T4 Slips – CPP & EI Overpayments + Smart Client Advice

🔍 What Happens When a Client Has More Than One Job?

It’s very common for Canadians to work:

• a full-time job
• plus a part-time or weekend job
• or switch employers during the year

When this happens, the tax return becomes a little more interesting—especially for CPP and EI contributions.

👉 Each employer calculates deductions as if they are the only employer.
👉 But CPP and EI have annual maximum limits.

This usually leads to overpayments that must be refunded on the personal tax return.

🧮 Why CPP & EI Overpayments Occur

Let’s break this down in simple terms:

✔ Every worker pays CPP and EI through payroll
✔ There is a maximum yearly contribution
✔ Employers don’t talk to each other
✔ The second employer keeps deducting—even if the max was already reached

Result?

💰 The taxpayer gets money back when filing their T1 return.

📌 Where the Refund Shows on the Return

The tax software (or CRA forms) automatically calculates:

• Schedule 8 – CPP overpayment
• Form T2204 – EI overpayment

These amounts appear on the T1 as:

• Line 44800 – CPP overpayment refund
• Line 45000 – EI overpayment refund

👉 This becomes part of the client’s refund or reduces their balance owing.

⚠️ The BIG Surprise for Clients

Here’s the part many beginners don’t expect:

Even though the client gets CPP & EI back, they may still…

🚨 OWE TAX at the end of the year!

Why?

Because each employer withholds income tax based only on their own payroll, not the client’s total income.

📘 Example of the Real-World Problem

Imagine:

• Job #1 pays $135,000
• Job #2 pays $14,000

Employer #2 withholds tax as if the person only earns $14,000.

But CRA taxes the client on:

👉 $149,000 TOTAL income

This pushes the client into a higher tax bracket, creating a balance owing.

🗣 How to Advise Your Client

This is where you become more than a data entry person—you become an advisor.

You should explain:

“Your second employer didn’t know about your first job, so not enough tax was withheld.”

🛠 Practical Solutions You Can Suggest

Option 1 – Adjust Payroll Withholdings

The client can update their TD1 form with the employer and request:

• extra tax deducted each pay
• a fixed dollar amount per pay period

This spreads the tax over the year instead of a big bill in April.

Option 2 – Use RRSP Planning

Clients can reduce the problem by:

• contributing to RRSPs
• lowering taxable income
• offsetting the extra tax from multiple jobs

Option 3 – Budget for Annual Payment

Some clients prefer to:

• keep the cash during the year
• pay once at filing time

👉 That’s okay—just make sure they understand the impact.

🧠 Key Lessons for New Tax Preparers

✔ Multiple T4s = likely CPP & EI refund
✔ Refund doesn’t mean no tax owing
✔ Always explain the “two-employer tax gap”
✔ Provide proactive payroll advice
✔ Don’t let clients be shocked in April

📋 Your Professional Checklist

When you see multiple T4 slips:

• Confirm CPP/EI overpayments are calculated
• Review total income bracket
• Warn client about possible balance owing
• Discuss TD1 adjustment
• Explore RRSP options

🚀 Pro Tip

Clients judge you not by how fast you enter T4s—but by:

💬 how clearly you explain
💡 how well you prevent surprises
🤝 how proactive your advice is

Master this conversation and you’ll already be ahead of many tax preparers!

💰 RRSP Contributions – Overcontributions, Undeducted Amounts & Best Practices

📘 Why RRSPs Matter for Every Tax Preparer

RRSPs are one of the most powerful tools in Canadian tax planning—but also one of the most confusing for beginners.

As a tax preparer, you must understand:

• how contributions are entered
• what can be deducted this year
• what must be carried forward
• and what triggers penalties 🚨

Let’s break it down step-by-step in plain language.

🧾 Step 1 – Start With the Contribution Limit

Before entering ANY RRSP slip, always ask:

“Does the client actually have room?”

Where to Find the Limit

You can confirm the RRSP deduction limit from:

• CRA Notice of Assessment
• CRA My Account
• Represent a Client portal

👉 Never rely on guesses—this number controls everything.

✏️ Entering RRSP Slips Correctly

Best Practice #1 – Enter Slips Individually

Don’t lump amounts together!

If a client has:

• $8,000 contributed during the year
• $1,600 in the first 60 days of next year

👉 Enter them as TWO separate slips.

Why?

✔ Easier review
✔ Matches CRA records
✔ Prevents double-claiming next year

Best Practice #2 – Track Receipt Numbers

Some clients (intentionally or not) try to:

• reuse first-60-day slips next year
• claim the same RRSP twice

Adding the receipt number in your file protects you.

🧠 Deduct Now or Later?

Just because a client contributed RRSPs does NOT mean they must deduct them this year.

Example:

Client contributed: $9,600
Wants to deduct: $8,000 only

👉 That is perfectly allowed.

The remaining $1,600 becomes:

✔ Undeducted RRSP contributions
✔ Carried forward automatically
✔ Available next year

🚨 Overcontribution vs Undeducted – BIG Difference

This is where new preparers get confused.

1. Undeducted Contribution (SAFE)

Happens when:

• Client has enough RRSP room
• Chooses not to deduct full amount

✅ No penalty
✅ Can keep funds in RRSP
✅ Deduct later

2. Overcontribution (DANGEROUS)

Happens when:

• Client contributes MORE than their limit
• Exceeds $2,000 lifetime cushion

❌ Subject to 1% PER MONTH penalty
❌ CRA form required
❌ Must usually withdraw funds

🧮 What Happens With an Overcontribution?

CRA Forms Involved

📄 T1-OVP – Overcontribution Tax

• Calculates monthly 1% penalty
• Depends on exact contribution dates
• CRA often recalculates this

📄 T3012A – Tax Waiver on Withdrawal

• Allows RRSP withdrawal
• WITHOUT withholding tax
• Prevents double taxation

👉 Critical step—otherwise the bank will withhold tax as if it were income!

🗓 First 60 Days Rule Explained

RRSPs contributed in:

📅 January & February

Can be:

• reported on THIS year’s return
• deducted THIS year or NEXT year

But they must still be reported now even if not deducted.

✅ Practical Workflow for Tax Preparers

Every RRSP file should include:

✔ Verified CRA limit
✔ All slips entered separately
✔ First-60-day amounts clearly shown
✔ Decision on deduction vs carryforward
✔ Check for overcontribution risk

🛑 Common Beginner Mistakes

❌ Entering one total instead of slips
❌ Forgetting first-60-day reporting
❌ Ignoring contribution limit
❌ Confusing overcontribution with undeducted
❌ Not warning client about penalties

💡 Client Advisory Tips

Tell clients:

• Don’t overcontribute “just to save tax”
• Wait for Notice of Assessment before large deposits
• RRSPs don’t have to be deducted immediately
• Penalties can grow fast

🧩 Key Takeaways

• Contribution within limit → deduct now or carry forward
• Over limit ≤ $2,000 → no penalty
• Over limit > $2,000 → 1% monthly tax
• First 60 days → must be reported in current return

🏠 Reporting the Home Buyers’ Plan (HBP) – Repayments, Missed Payments & Early Payoff

📌 What Is the Home Buyers’ Plan?

The Home Buyers’ Plan (HBP) allows Canadians to withdraw up to $35,000 (previously $25,000) from their RRSP to buy or build a qualifying home—without paying tax on the withdrawal.

But there’s a catch 👇
You must repay the amount to your RRSP over 15 years, starting usually in the second year after the withdrawal.

If you don’t repay?
👉 The required amount becomes taxable income for that year.

🧮 How HBP Repayments Work

Every year CRA calculates:

• Your annual required repayment
• Your remaining HBP balance
• Whether you made enough RRSP contributions to cover it

Example:
If someone withdrew $25,000, their yearly repayment is:

$25,000 ÷ 15 = $1,667 per year

This amount must be designated from RRSP contributions on the tax return.

✍️ Step-by-Step: Reporting HBP on a Tax Return

When preparing a return:

1. Enter all RRSP contributions as usual
2. Scroll to the HBP repayment section
3. Allocate part of the RRSP contributions to HBP

Important Concept

Total RRSP contributed ≠ RRSP deduction

👉 Part of the contribution may be used to repay HBP and cannot also be deducted.

🔍 Example Scenario

Client contributed to RRSP this year: $9,600
Required HBP repayment: $1,667

Result:

• $1,667 → goes toward HBP
• $7,933 → available as RRSP deduction

💡 This split is reported on Schedule 7 of the tax return.

🚨 What Happens If the Client Doesn’t Repay?

Two common situations:

1. Client contributed to RRSP but forgot to designate HBP

CRA will automatically:

• Reassess the return
• Allocate the required amount to HBP
• Reduce the RRSP deduction

👉 The expected refund will be LOWER than originally calculated.

2. Client made NO RRSP contribution

This is more serious.

If required repayment = $1,667
and no RRSP deposit was made:

👉 $1,667 becomes taxable income on line 129 of the T1.

This can create an unexpected tax bill 💸.

⏩ Paying Off HBP Early – Is It Smart?

Clients are allowed to:

• Repay more than the minimum
• Even repay the FULL balance at once

But from a tax perspective:

❗ Paying early often gives no advantage

Why?

• HBP repayment does not create a deduction
• RRSP contributions used for HBP cannot reduce income
• Better strategy is usually:
  • Pay minimum to HBP
  • Use remaining RRSPs for deductions

🧠 When Early Repayment Might Make Sense

Early payoff can help if the client:

• Wants smaller future annual obligations
• Plans lower income in future years
• Prefers to clear debts psychologically
• May stop contributing to RRSPs soon

But purely for tax savings?
👉 Usually not beneficial.

✅ Best Practices for Tax Preparers

Always verify:

✔ HBP balance from CRA account
✔ Required annual repayment
✔ RRSP slips for the year
✔ First-60-day contributions
✔ Whether client intends early repayment

❌ Common Mistakes to Avoid

• Forgetting to ask about HBP status
• Entering RRSP deduction without HBP allocation
• Assuming CRA will “fix it later”
• Not warning clients about taxable inclusion
• Confusing HBP with Lifelong Learning Plan

🗣 Client Communication Tips

Tell clients clearly:

• “Your RRSP deposit must be designated to HBP.”
• “If you skip a year, CRA will add it to income.”
• “Early payoff doesn’t usually save tax.”

A 2-minute conversation can prevent a nasty reassessment letter 📬.

📦 Key Takeaways

• HBP requires 15 annual repayments
• Repayment comes from RRSP contributions
• Missed payment = taxable income
• Early payoff allowed but rarely optimal
• Schedule 7 is the core reporting form

💼 Employment Expenses, T2200 & Real-Life Examples Every Tax Preparer Must Know

Employment expenses are one of the most reviewed areas by CRA—and one of the easiest places for new tax preparers to make mistakes.
Just because a client spent money for work does NOT mean it is deductible.

Everything revolves around one critical document → Form T2200.

Let’s break this down step-by-step like you’re sitting in front of your first real client 👇.

📄 What Is Form T2200 and Why It Matters

👉 T2200 = Declaration of Conditions of Employment

This form must be:

• Completed by the EMPLOYER
• Signed and dated
• Kept on file by the taxpayer
• Available if CRA asks for proof

❗ Without a valid T2200 → employment expenses are NOT allowed.

No signature = No deduction. Period.

🧾 Common Expenses Employees Try to Claim

Depending on the job and T2200 answers, employees may deduct:

• 🚗 Vehicle expenses
• 📱 Cell phone & internet (business portion only)
• 🖥 Home office costs
• ✈ Travel expenses
• ✉ Supplies
• 🍽 Meals (limited)
• 🧾 Accounting/legal (for commission employees)

But eligibility depends 100% on what the T2200 says.

🚗 Example 1 – Taxable Car Allowance

Situation

Client receives:

• $600 per month car allowance
• Included in T4 box 40 → $7,200 taxable
• Must use own vehicle for work
• Keeps a mileage log

Actual annual vehicle costs:

• Gas, insurance, repairs
• Lease payments
• Total: $8,530
• Business km: 11,480
• Total km: 17,418

Result

Allowed deduction on T777:

✔ Business portion of vehicle = $8,530
✔ Cell phone (2/3 business) = $856
➡ Total employment expenses = $9,386

💡 Because the allowance was taxable, the employee can deduct actual costs.

🧮 How CRA Calculates Vehicle Portion

Only business use is allowed:

Business KM ÷ Total KM × Total Vehicle Costs

No logbook = CRA will deny it 🚫.

🚨 Example 2 – Per-Kilometre Reimbursement

Now flip the scenario:

Employer pays:

• 40¢ per km
• Based on actual business travel
• No taxable allowance on T4

👉 This is a reasonable CRA rate reimbursement

Result

❌ Employee CANNOT claim vehicle expenses
❌ Cell phone already reimbursed
➡ No deduction allowed

Because the employer already paid for it.

🤯 But What If Reimbursement Is Too Low?

Suppose:

• Actual vehicle costs = $8,530
• Employer reimbursed = $4,592

Employee has two options:

1. Include $4,592 as income → deduct full expenses
2. Reduce deduction by reimbursement amount

Most software uses option #2:

$8,530 − $4,592 = $3,938 deductible

🔎 How to Read a T2200 Like a Pro

Key questions that control everything:

1️⃣ Was the employee REQUIRED to pay expenses?

• If “NO” → stop here ❌

2️⃣ Did they receive an allowance?

• If taxable → may claim actual costs
• If per-km reasonable → usually NO claim

3️⃣ Were expenses reimbursed?

• Reimbursed = not deductible

4️⃣ Commission employee?

• Unlocks extra deductions
• Limited to commission income

5️⃣ Home office required?

• Must be condition of employment

❌ Biggest Mistakes New Preparers Make

🚫 Deducting without signed T2200
🚫 Claiming reimbursed expenses
🚫 Forgetting mileage log
🚫 Using 100% of cell phone
🚫 Mixing personal & business km
🚫 Not checking employment period dates

🧠 Best Practices for Tax Preparers

Always Ask Clients:

• Do you have a signed T2200?
• Were you reimbursed for ANY costs?
• Do you keep a mileage log?
• Is allowance on T4 box 40?
• Commission or salary only?

Keep on File:

• T2200 copy
• Mileage log
• Receipts
• Lease agreements
• Cell phone bills

💵 Applying for the GST/HST Rebate – Rules, CRA Reviews & Smart Client Advice

When employees claim employment expenses, there is one extra benefit many new preparers overlook — the GST/HST rebate.
This rebate allows an employee to recover the sales tax paid on deductible employment expenses if certain conditions are met.

Let’s break this down in a beginner-friendly way so you know:

• Who qualifies
• How to calculate it
• Where it appears on the return
• The CRA risks involved
• When it might NOT be worth claiming

🔎 What Is the GST/HST Rebate for Employees?

If an employee:

• Is required to incur employment expenses, and
• Has a valid T2200 from the employer, and
• The employer is registered for GST/HST,

then the employee may claim back the GST or HST paid on those expenses.

👉 This is NOT automatic.
👉 It must be calculated and reported separately on the tax return.

✅ Which Expenses Qualify?

Only expenses that are already deductible on Form T777 can generate a rebate, such as:

• 🚗 Vehicle operating costs (gas, repairs, lease)
• 📱 Cell phone (business portion)
• 🖥 Home office expenses
• ✈ Travel costs
• 🧾 Supplies

❌ Expenses with no GST/HST do NOT qualify, for example:

• Insurance
• License & registration
• Interest on car loans

🧮 How the Rebate Is Calculated

In an HST province (like Ontario), the rebate is based on:

HST portion = 13 ÷ 113 × eligible expense

Example:

• Business vehicle costs: $8,530
• Cell phone (business portion): $856

HST rebate ≈ $883

This amount becomes a refundable credit on the personal return.

📍 Where Does It Appear on the T1?

• Reported on Line 45700 – GST/HST Rebate
• Increases the client’s refund or reduces balance owing
• BUT… there’s a catch ⬇

⚠️ The “Next Year Income” Trap

The rebate is not free money forever.

📌 The amount received must be included in income next year (Line 10400).

So:

• Client gets $883 refund this year
• Next year they might pay $300–$400 tax on it

This reduces the real benefit.

🚨 CRA Review Risk – Very Important

GST/HST rebates are a major CRA audit trigger.

Claiming the rebate often leads CRA to review:

• The T2200
• Mileage logs
• Receipts
• Entire T777 employment expenses

💥 A small rebate can open the door to a big reassessment.

🧠 Professional Judgment – When NOT to Claim

You should think twice if:

• Rebate is only $200–$400
• Client records are weak
• Mileage log is incomplete
• Some expenses are estimates
• T2200 wording is vague

👉 Risking a $9,000 expense claim for a $300 rebate is often NOT smart.

🗣 How to Explain This to Clients

Tell them:

“Yes, you can get the GST back — but CRA often reviews these claims.
If your records are perfect, we’ll claim it.
If not, the rebate may not be worth the risk.”

This builds trust and protects you as the preparer.

🧩 Eligibility Checklist

Before claiming, confirm:

• ✔ Employer is GST/HST registrant
• ✔ Signed T2200 on file
• ✔ Expenses already allowed on T777
• ✔ Receipts kept
• ✔ Mileage log available
• ✔ No reimbursement from employer

If any box is NO → do NOT claim the rebate.

🛠 Best Practices for Tax Preparers

• Keep copy of T2200 in file
• Separate GST/HST amounts on worksheets
• Never claim tax on insurance or license fees
• Warn clients about next-year income inclusion
• Document the decision to claim or not claim

📌 Final Takeaways

• GST/HST rebate = nice bonus, but not risk-free
• Must flow from valid employment expenses
• Triggers CRA scrutiny
• Included in income next year
• Use professional judgment every time

⚠️ Other Employment Income Issues Every Tax Preparer Must Watch For

Employment income is more than just copying numbers from a T4. Real-life client files come with gray areas, missing slips, and tricky reporting rules that can easily trigger CRA reviews. Below are the most common problem areas you’ll face as a new tax preparer—and how to handle them like a pro 💼.

🍽️ Tips & Gratuities – Service Industry Income

Clients who work as:

• waiters/waitresses
• bartenders
• delivery drivers
• hotel staff
• hair stylists

often earn cash and electronic tips on top of their wages.

Key Rule 👉 ALL tips are taxable income

Even if:

• the employer doesn’t include them on the T4
• they were paid in cash
• the client thinks “everyone ignores them”

Tips are still employment income subject to tax and CPP.

Modern Reality

Most tips today are paid by:

• credit card
• debit machine
• online apps

This means employers often have full electronic records and may include tips directly on the T4.
But not all employers do!

💬 How to Handle Client Questions

Clients often ask:

“How much should I report? 10%? 15% of sales?”

🚫 WRONG approach!

✔ Correct answer:

“You must report the actual tips you received. I can’t choose a percentage for you.”

As a preparer, your role is to:

• ASK the question
• DOCUMENT the client’s answer
• REPORT what they tell you

Never guess or create a number for them.

🛑 Employment Insurance (EI) Clawback

EI benefits are reported on a T4E slip and included in income.
But there’s a hidden trap:

🔁 EI Repayment Rule

If total income exceeds roughly $65,000, part of EI may have to be repaid.

The tax software will calculate:

• 📌 Line 23500 – EI income deduction
• 📌 Line 42200 – Social benefits repayment

👉 Clients are often shocked when EI becomes repayable after they return to a high-paying job.

Your job is to:

• warn them in advance
• explain it’s normal
• show the calculation clearly

🧩 Line 10400 – “Other Employment Income” Risks

Anything placed on Line 10400 can trigger CRA attention.

Common examples:

• cash wages not on a T4
• tips not included by employer
• informal payments from an owner-managed corporation
• bonuses paid outside payroll

🚨 CPP Problem

Income on Line 10400 usually does NOT automatically calculate CPP.

CRA runs a “Line 104 Project” to find cases where CPP should have been paid.

✔ Proper Fix – CPT20 Election

If the income should be pensionable, file:

📄 Form CPT20 – Election to Pay CPP on Pensionable Earnings

This ensures:

• CPP is correctly calculated
• CRA won’t reassess later
• client avoids penalties & interest

💼 Severance & Termination Pay

Severance often confuses clients because:

• net pay ≠ letter amount
• payments may be split over 2 years
• different T4 boxes are used

Reporting Basics

• Severance normally appears in Box 66 / Box 67
• Flows to Line 13000 – Other Income
• Still fully taxable

Tax Planning Opportunity 🎯

Employers sometimes:

• pay part in December
• pay part in January

This can:

• split income across two years
• reduce marginal tax
• help avoid EI clawback

👉 Always review severance letters and timing!

🧠 Practical Checklist for Preparers

Whenever you see employment income, ask:

• ✔ Is the client in the service industry?
• ✔ Are tips fully reported?
• ✔ Is there a T4E with possible clawback?
• ✔ Any Line 104 income that needs CPP via CPT20?
• ✔ Severance paid across two years?
• ✔ Missing slips or informal payments?

📦 Pro Tips to Stay CRA-Safe

• Document client answers about tips
• Never invent percentages
• Watch for EI repayment above $65k
• Use CPT20 when required
• Don’t rely on severance letters—use T4 reporting
• Add detailed file notes 📝

🎯 Final Thought

Employment income seems simple—but it’s one of the most reviewed areas by CRA.
A careful interview + proper forms = happy client & stress-free practice.