New CRA reporting requirements for payroll

Does anyone know if you include non-cash taxable benefits (e.g. group insurance premiums and auto standby charges) on the new CRA reporting requirements on both the T4s and the 10% Temporary Wage Subsidy Self-Identification Form? I know they were not included when applying for the 10% wage subsidy and CEWS.

  • Hi @mrf,

    Thanks for reaching out. Did you ever find an answer for this issue? If you are still looking for guidance, please let us know and we can try to point you in the right direction or suggest some resources or next steps.

    Note that the CEWS FAQ on Non-cash taxable benefits states:

    "17-01. Can the value of a non-cash taxable benefit, such as a stand-by charge for the personal use of a corporate vehicle, be claimed for the wage subsidy? New: August 11, 2020

    No. Non-cash taxable benefits are not remuneration eligible for the wage subsidy. Only eligible remuneration paid to an eligible employee qualifies for purposes of computing the wage subsidy. Although the value of a stand-by charge is a taxable benefit derived because of employment, the value of such benefit is not eligible remuneration paid to an eligible employee for purposes of computing the wage subsidy."


    Warm Regards,
    Erzsi