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Webinar: Employer Rights on Electronic Tips

Monday, November 21, 2022

The Restaurant Association of Nova Scotia (RANS) is hosting a complimentary webinar to help members understand the rules involving employers’ responsibility on handling electronic server tips in restaurants. This also includes aspects of tipping in hotels.
The session is presented by James Rhodes who has been practicing tax law for 24 years with both the Department of Justice, accounting firms, and law firms. He deals extensively with restaurant audits and creating gratuity systems for restaurants and was hired by Restaurants Canada to intervene in the recent Federal Court of Appeal (FCA) case to support the restaurant industry. 
When: Friday, November 25, 2022
Time: 10:00am
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The FCA recently concluded the certain electronic gratuities were pensionable and insurable earnings meaning that the restaurant paying out the gratuities to its employees was required to withhold source deductions including CPP and EI on those gratuities. The failure of the restaurant to do so left it with a $100,000 CPP and EI liability. For more background information, click here
In the Webinar, James will go through the Canada Revenue Agency’s tests involving gratuities and whether they are pensionable and insurable earnings. James will also discuss the recent FCA case and what employers should be doing with their gratuity system to minimize their change for unwanted tax liability.