STEP 1 | Read the Canada Revenue Guide: Employee or Self-Employed |
Click here to access the Guide http://www.cra-arc.gc.ca/E/pub/tg/rc4110 |
STEP 2 | You have determined your Personal Assistant/Direct Support Provider is going to operate as self-employed. | This means you will be submitting the invoices you receive from your Personal Assistant/Direct Support Provider to the Community Service Coordination Network (CSCN). |
STEP 3 | Issue Contract Letter to Self-Employed Personal Assistant/Direct Support Provider. | Click here to access a template for the Contract Letter Contract Letter Employment Agreement |
STEP 4 | Have your Personal Assistants/Direct Support Provider submit invoices at agreed upon intervals (i.e. weekly, monthly, etc.). | Click here to see an example of the type of invoice you should receive from your Personal Assistant Sample Invoice |
STEP 5 | Submit your invoices to Community Services Coordination Network for payment. | Click here for the CSCN invoice template. Invoice Template |
When you decide to be the employer it means you will be responsible for:
Making the required remittances on behalf of your workers and issuing a T4 slip
STEP 1 | Get prepared by reading the following documents: | Click here to go to the following website: Canada Revenue Agency Ministry of Labour Employment Standards Act Ministry of Labour Employment Practices Branch 1-800-531-5551 (toll free) |
STEP 2 | Register as an employer with Revenue Canada. You will receive a business number and kit with payroll deduction tables. This information is also available online. |
www.cra-arc.gc.ca and 1. Click on the left hand side "Information for Businesses", then, 2. Click on "SMALL BUSINESS" to access everything you need to know. You can also visit the Small Business Centre in your community or your local Service Canada office. |
STEP 3 | Decide if you would like your Personal Assistant/Direct Support Provider to have Workplace and Safety Insurance Board coverage. You are not required to have WSIB coverage. | |
STEP 4 | Notify your insurance company for your home owner's liability policy as your Personal Assistant/Direct Support Provider should be covered by this policy. A rider may need to be added to your home owner's policy. |
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STEP 5 | Set up a general ledger and payroll system. | |
STEP 6 | Open a separate bank account for your funds. | |
STEP 7 | Set up your personnel records so they are organized and are ready for audit. Records must be kept for 6 years. |
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STEP 8 | Your Personal Assistant/Direct Support Provider submits their timesheet. | Submit an invoice to CSCN with timesheet attached. |
STEP 9 | Prepare your pay cheques with the mandatory deductions according to the tables from your kit. | On your "Small Businesses" page click on payroll and remittance for assistance |
STEP 10 | Submit your remittances/deductions to the Federal and Provincial Governments. | On your "Small Businesses" page click on payroll and remittance for assistance |
STEP 11 | Issue a T4 slip for each Personal Assistant by the last day of February. | On your "Small Businesses" page click on payroll and remittance for assistance |
STEP 12 | If a Personal Assistant/Direct Support Provider leaves your employment agreement, issue them a record of employment. |
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