Employment income is included on a T4 for the year in which it is received, not earned.  If a payment is made in January 2012 for wages earned in December 2011, this amount will be reported on the 2012 T4, not on the 2011 T4. A T4 slip must be completed for each individual who

No matter if your business is operating through a proprietorship, partnership or corporation, the following planning can save you money.If you’re planning to purchase capital assets in the near future, consider doing so before the end of your fiscal year (this applies more to business with the year end December 31, 2012 which is coming