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Cross-Border Frequent Business Travelers – Canadian Payroll Implications


Product Code - IPAU01
Speaker(s): Susan Kaukonen-Low, Senior Associate at Deloitte, and Zaheed Alibhai, Senior Manager at Deloitte
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An effective payroll system involves more than ensuring that employees are paid their wages. The global economy and the enhanced sophistication of tax regimes around the world have resulted in a much more complex payroll regime, particularly in the area of tax compliance.

There was a time where it was routine for organizations to relocate employees in response to business needs. Due to the cost of such relocations and a variety of other factors, the increasingly prevalent practice is for organizations to send employees on relatively short foreign assignments or for employees to remain at home and commute to their foreign locations. While these practices significantly complicate the associate payroll tax obligations, many organizations are blissfully unaware of their payroll obligations in these situations. Adequate processes are required to ensure complete and accurate reporting, as well as withholding and remittance, of the taxes that are due to the appropriate taxing jurisdictions. To compound matters, heightened sensitivity surrounding cross-border travel and data sharing between government tax departments increases the risk of detection where payroll processes fall short.

Foreign and domestic organizations operating in all jurisdictions in Canada have to deduct, remit and report source deductions of federal income tax and provincial income tax, Canada Pension Plan contributions and Employment Insurance premiums (where applicable) to the Canada Revenue Agency, as well as other Employer payroll taxes depending on the jurisdiction or province where the services are rendered.

Join Canadian-based presenters Susan Kaukonen-Low, a senior associate with Deloitte, and Zaheed Alibhai, a senior manager at Deloitte, as they help you understand these critical cross-border payroll issues:

•Determining employer payroll obligations in jurisdiction of employment, employee’s residency and origin of payment;
•Inadequate processes to identify and compile complete compensation subject to employer payroll requirements;
•Determining taxability of various elements of remuneration;
•Particularities of sourcing equity and deferred compensation; and
•Lack of expertise in local payroll teams to deal with payroll in cross border situations.

This webinar is designed for HR Practitioners, Payroll Managers and Financial Officers who manage the business traveler process within their organizations.

Register quickly and easily online to secure your space now. Or, please call 1-800-372-1033 option 6, then sub-menu option 1, and refer to date and title of conference. Lines are open Monday through Friday from 8:00 a.m. to 8:00 p.m. ET, excluding most federal holidays.

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In addition, you'll receive:
Personal attention. Once you've registered, send your questions in advance to rbronson@bna.com and they'll be included in the program. You'll also have a chance to ask your questions during the Webinar.
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Susan Kaukonen-Low, Senior Associate at Deloitte, and Zaheed Alibhai, Senior Manager at Deloitte


susanlow
Susan Kaukonen-Low is a Senior Associate with Deloitte’s Global Employer Services Group, Payroll Division in Toronto. Susan has nine years of payroll experience and has worked on multiple complex assignments in North America.

Susan’s skills and experience are unique in that she is also able to draw upon industry experience having previously been responsible for running payroll for one of Canada’s largest corporations.

She currently specializes in Canadian domestic income taxes and other employer payroll taxes, as well as cross-border payroll tax compliance.

zaheed
Zaheed Alibhai is a Senior Manager at Deloitte, and has 13 years of experience within the global mobility area. He started his career with Deloitte in the UK in 2000 and became a Senior Manager in the Global Employer Services (GES) practice in 2007, from which time he led the UK service delivery on a number of large multinational corporation engagements. With a strong desire to experience global mobility himself, Zaheed joined Deloitte Canada’s GES practice in Toronto in September 2011.

Zaheed specializes in the personal tax, social security and payroll implications of expatriate assignments and frequent business travelers, both in and out of Canada.

Zaheed has a BSc (Hons) degree in Mathematics from the University of Manchester and is a member of the Association of Taxation Technicians (ATT) in the UK.