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Understand business & auto
What is net business income?+
It is business revenue minus eligible business expenses. Income tax and self-employed pension contributions are generally based on net rather than gross revenue.
Why do self-employed people pay both sides of the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP)?+
An employee and employer normally share these contributions. A self-employed person generally covers both shares, subject to annual rules and limits.
Why is an employee’s cost higher than salary?+
Employers may also pay statutory pension and employment-insurance contributions, vacation pay, benefits, workers’ compensation and province-specific payroll levies.
Is salary or dividend always better for an owner-manager?+
No. Corporate and personal tax, Canada Pension Plan (CPP) or Quebec Pension Plan (QPP), Registered Retirement Savings Plan (RRSP) room, cash flow, and legal structure all matter. A calculator can frame the question but professional advice is usually appropriate.