Jump to content

Taxes, CPP, EI and T4s


Pompey667

Recommended Posts

Pompey667
  • Articling Student

Hello there,

I’m asking for peoples’ specific experience with getting paid during articling. Did your firm deduct taxes, CPP and EI from your paycheque and issue a T4?

I do not want to run afoul of the “no legal advice” rule so I am not asking whether articling students are employees as a matter of employment/tax law. I am simply asking whether your firm made statutory deductions and issued a T4 as if you were an employee.

 

Thank you!

Edited by Pompey667
Link to comment
Share on other sites

  • Pompey667 changed the title to Taxes, CPP, EI and T4s
LMP
  • Articling Student

Why wouldn't they? It's not "as if you were an employee". You are an employee. So you'll have deductions made (unless you have unique circumstances) and a T4 issued. That's even the case for summer students.

Link to comment
Share on other sites

Pompey667
  • Articling Student

Thanks for your reply. A similar question was posed before, but it was framed as “is an articling student an independent contractor or an employee?”. It was closed for veering too far into legal advice territory. I’d like my thread to avoid a similar fate.

You may think it’s clear-cut that an articling student is an employee at law (and frankly, so do I) but that’s not the point of this thread.

I am merely asking people to contribute their own personal experience in terms of how they were paid when articling. Please let’s not debate the law in this thread. Thank you.

Edited by Pompey667
Link to comment
Share on other sites

QueensDenning
  • Lawyer

They'll make statutory deductions and issue a T4.

I also don't think it's a debate that articling students are employees. They aren't covered by the ESA, but can sue employers through human rights tribunals, unionize under the LRA, etc. They obviously aren't independent contractors. 

  • Like 2
Link to comment
Share on other sites

Dinsdale
  • Lawyer

Every firm on Bay Street makes statutory deductions from their articling students' pay and issues a T4.  I fail to see how this is even debatable.

Link to comment
Share on other sites

Mal
  • Lawyer

PSA: Articling students are employees for income tax. They are statutorily required to be wholly dependent on their principal. There is simply no possibility of any of the hallmarks of independence. 

Any lawyer who tries to structure their articling student contract as an independent contractor is likely not someone who should be a role model. This isn't aggressive tax planning, it is tax evasion in almost every case.

I'd comment that this isn't legal advice as it isn't truly dependent on any particular circumstances. 

Edited by Mal
  • Like 3
Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
  • Recently Browsing   0 members

    • No registered users viewing this page.
×
×
  • Create New...

Important Information

By accessing this website, you agree to abide by our Terms of Use. YOU EXPRESSLY ACKNOWLEDGE AND AGREE THAT YOU WILL NOT CONSTRUE ANY POST ON THIS WEBSITE AS PROVIDING LEGAL ADVICE EVEN IF SUCH POST IS MADE BY A PERSON CLAIMING TO BE A LAWYER. We have placed cookies on your device to help make this website better. You can adjust your cookie settings, otherwise we'll assume you're okay to continue.